Effect of Post Clearance Audit On Revenue Collection in Customs and Border Control Department in Kenya
Loading...
Files
Date
2018
Authors
Mashalia, Conrad Lugonzo
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
Customs and border control that do not use audit-based controls usually concentrate their controls entirely at the border and at the time of import, and often apply a 100% physical examination approach. This leads not only to unnecessarily long delays at the border but is also a very ineffective and inefficient use of the limited control and inspection staff at the border. This led to the adoption of post clearance audit (PCA) in Kenya Revenue Authority. This study therefore sought to establish the effect of post clearance tax audit on revenue collection in the Kenyan customs department in Mombasa. The study also sought to determine the effect of post-importation transaction verification, customs desk audit and customs onsite audit on revenue collection in the Customs Services Department at times tower and JKIA. This study used a descriptive research design. The population of this study was 500 respondents; this included staff of clearing and forwarding firms at JKIA and customs staff at times tower. This study used stratified random sampling to select the 30% of the target population. The sample size of this study was therefore 200 respondents of which 150 responded. Semi-structured questionnaires was used in this study to collect primary data. Content analysis was used to analyze qualitative data and the findings were then presented in a prose form. On the other hand, Statistical Package for Social Sciences (SPSS version 20) was used to analyze quantitative data. Using this program, quantitative data was analyzed using inferential and descriptive statistics. Descriptive statistics such as mean, standard deviation, frequency and percentages were used in this study. In relation to inferential statistics, the study used correlation analysis to establish the relationship between the independent and the dependent variables. Data was then presented in tables, bar charts and pie charts. The study established that customs field audit influences revenue collection at customs services department most followed by customs post-importation transaction verification and customs desk audit. The study also established that post importation transaction verification lead to an improvement in revenue collection and reduces the amount of time it takes to clear goods and hence recommends that the management of the customs department should ensure that the post clearance audit procedures are followed to the letter. The study further recommends that the government of Kenya should formulate more policies to support and govern customs field audit and audit visits.
Description
Keywords
Post Clearance Audit, Revenue