FACTORS AFFECTING THE CUSTOMS VALUATION PROCESS BY THE KENYA REVENUE AUTHORITY AT THE PORT OF MOMBASA

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dc.contributor.authorREUBEN, FELIX OCHIENG
dc.date.accessioned2022-09-20T13:21:46Z
dc.date.available2022-09-20T13:21:46Z
dc.date.issued2022-09-01
dc.descriptionCustoms Administrationen_US
dc.description.abstractCustoms Valuation is one of the most important process in importation of goods. Failure to undertake the process prudently often leads to loss of much needed government revenue, distortion of statistics and hampers trade facilitation due to delays. This study sought to establish the factors that affect the Customs Valuation process by Customs agents at the port of Mombasa. The research study had the following specific objectives to determine how the valuation database affects the customs valuation process at the port of Mombasa; to establish how capacity building affects the Customs Valuation process at the port of Mombasa and lastly to assess the effect of enforcement on the Customs Valuation process by the Kenya Revenue Authority at the port of Mombasa. The Expectancy theory, the technology determinism theory and the manning theory formed the basis of the study. A descriptive research design was adopted. The population consisted of all the 300 Customs Officers working at the port of Mombasa. The Sample size of 169 was determined using the Slovin’s formula. The main data collection instrument adopted for the study was the questionnaire which was self-administered. Validity and reliability were measured using the KMO & Bartlet Test and the Cronbach alpha respectively. Data was analyzed both descriptively and inferentially and presented in tables. The findings of the study revealed that all the variables of the study had a significant positive effect on Customs valuation process at the port of Mombasa. The study recommended that information technology should be used more in the customs valuation process, capacity building should be continuous so as to give insights to the current happenings in world of Customs valuation and lastly it was recommended that enforcement procedures should be heightened but simplified so as not to impact negatively on trade facilitationen_US
dc.identifier.urihttps://ikesra.kra.go.ke/xmlui/handle/123456789/2308
dc.language.isoenen_US
dc.publisherKESRA/JKUAT - Unpublished research projecten_US
dc.subjectCustoms Valuationen_US
dc.titleFACTORS AFFECTING THE CUSTOMS VALUATION PROCESS BY THE KENYA REVENUE AUTHORITY AT THE PORT OF MOMBASAen_US
dc.typeThesisen_US

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