Factors influencing transit trade at the inland container depot Embakasi, Nairobi.
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Date
2019
Authors
Okello, Byron
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
In today’s competitive, fast-paced business landscape, getting the most out of available resources is not an option but rather a requirement. Organizations are taking a highly proactive approach to systems modernization and operationalization in an effort to increase efficiency and effectiveness in their operations. There is an increasing need by the government to collect, the much needed, extra revenue by way of taxes to face the increasing financial expenditures budgeted by the country, but the government’s objective of collecting the extra revenue is a mirage if the internal control system put in place cannot guarantee predictability and efficiency of the tax system thus help in tackling transit operation challenges. This document proposed a research to determine the effectiveness of internal control systems, employed by customs department of KRA, on transit trade traffic through the case of the Inland Container Depot, Customs department, Nairobi County. This study was guided by three specific objectives including: Assessing the influence of physical internal control system on transit operations, assessing the influence of staff capacity on transit operations and establishing the influence of technology adoption on transit operations at the ICD, Embakasi. Literature of past studies were reviewed from written documents, journals, reports, grey literature, the internet, theses and dissertations. The main theories that were employed by this study are: The Control Theory by Pierre-Louis Lion, (1956); The Human Capital Theory by Becker, (1964) and The Theory of Reasoned action by Fishbein and Ajzen, (2005).The study used a descriptive survey design and considered a population 1100 personnel working in the Customs department, Clearing firm and transportation firms who are involved in the transit trade at the ICD, Embakasi. The study used Purposive sampling method to select a sample size of 220 (20%) respondents. Data in this study was be collected through questionnaires and analyzed by statistical methods of frequencies and percentages. The presentation of data was in the form of tables and continuous prose. The researcher also used a multivariate regression analysis to determine the relationship between the independent variables and the dependent variable. The study concluded that physical internal controls significantly and positively influences transit trade in Kenya. The study also concluded that staff capacity has a significant and a positive effect on transit trade in Kenya. Finally, the study concluded that technology adoption has significant and a positive effect on transit trade in Kenya. In order to improve revenue collection associated with transit traffic and to reduce transit clearance time, the study recommends that KRA should adequately undertake some transit customs modernizations efforts mainly concerned with integration of systems associated with transit traffic. The study also recommends that KRA should not look at staff capacity only in terms of capacity building but also in terms integrity. Finally, the study recommends that KRA should do away with inconsistent and bureaucratic procedures in transit traffic management thus do away with bureaucratic inefficiencies.
Description
PROJ 381.30 OKE
Keywords
Internal control system, Staff Capacity building, Transit trade