Influence of Customs Post Clearance Audit on Revenue Collection in Kenya
| dc.contributor.author | Odhiambo, Daniel Okong'o | |
| dc.date.accessioned | 2021-05-26T08:42:09Z | |
| dc.date.accessioned | 2022-06-07T06:47:23Z | |
| dc.date.available | 2021-05-26T08:42:09Z | |
| dc.date.available | 2022-06-07T06:47:23Z | |
| dc.date.issued | 2020 | |
| dc.description.abstract | The purpose of this study was to explore the influence of post clearance audit on revenue collection in Kenya. The specific objectives of the study were to establish the influence of post-importation transaction verification on revenue collection, to determine the influence of desk audit verification influence on revenue collection and finally to establish the influence of on-site audit influence on revenue collection. Relevant theories were employed to show the relationship between Post Clearance Audit and related studies that is The investigation will audit the following theories; The Agency Theory, The Theory of Inspired Confidence and The Classical Theory of Tax Compliance, a survey research design was adopted and the target population was all the 69 Customs officers drawn from the Post Clearance Audit section at Times Tower, the study return rate was 46 officers equivalent to 67%. The study adopted probability sampling design and employed a simple random sampling technique to select the sample size. The study used structured questionnaires as tool for data collection of primary data. A pilot test was carried out to test reliability and validity of the questionnaire. Descriptive statistics data analysis method was applied to analyze data aided with SPSS to compute responses frequencies, percentages, mean and standard deviation results. Finally, Multiple Linear Regression was applied to test the relationship between dependent variable and the independent variables. The study concluded that Post Clearance Audit should be enhanced as a major factor that increases revenue collection. The study recommended that more resources should be invested in Post Clearance Audit for the authority to realize increase in revenue collection. | en_US |
| dc.identifier.uri | https://ikesra.kra.go.ke/handle/123456789/1479 | |
| dc.language.iso | en | en_US |
| dc.publisher | KESRA/JKUAT - Unpublished research project | en_US |
| dc.subject | Revenue Collection | en_US |
| dc.subject | Audit | en_US |
| dc.subject | Field Audit | en_US |
| dc.subject | Post importation Transaction | en_US |
| dc.subject | Desk Audit | en_US |
| dc.title | Influence of Customs Post Clearance Audit on Revenue Collection in Kenya | en_US |
| dc.type | Projects | en_US |