Factors Influencing Revenue Collection in Customs and Border Control in Kenya

dc.contributor.authorMwaniki, Dennis
dc.date.accessioned2022-09-20T14:46:45Z
dc.date.available2022-09-20T14:46:45Z
dc.date.issued2022-09-01
dc.descriptionCustoms Administrationen_US
dc.description.abstractRevenue collection is very crucial for the growth of any economy. Most countries undertake revenue collections to meet their budgetary obligations. The ever rising economic and financial needs of Kenya and the budget constraints that constantly exist threaten the sustainability and growth of the Kenyan economy. The purpose of this study will be to determine the factors influencing revenue collection in Kenya with a case of ICD Nairobi. More specifically, it will focus on the effects of the customs clearance, information technology and post clearance audit. The objective of this study was to determine factors influencing container dwell time in Kenya with the case of Inland Container Depot Embakasi, Nairobi. This study will be guided by three specific objectives: to determine the effects of customs clearance on the revenue collection in Kenya; to find out the effects of information technology on the revenue collection in Kenya; to examine the effects of post clearance audit on revenue collection in Kenya. This study will be based on four theories: portfolio theory; resource based view theory; optimal taxation theory and modern stakeholder theory. The target population of the study will be 340 people which included Kenya Revenue Authority, Kenya Port Authority and clearing and forwarding agents. Questionnaire will be the major instrument to obtain primary data from the respondents while the secondary data will be obtained from existing empirical literature relevant to the study. The study will be using a descriptive survey design. The questionnaire will be designed using Likert scale type. A sample of 182 respondents will be obtained through a stratified sampling technique. The data will be analyzed using descriptive technique, regression model and appropriate tests was conducted with the use of Analysis of variance (ANOVA).en_US
dc.identifier.urihttps://ikesra.kra.go.ke/xmlui/handle/123456789/2319
dc.language.isoenen_US
dc.publisherKESRA/JKUAT - Unpublished research projecten_US
dc.subjectRevenue Collectionen_US
dc.subjectCustoms and Border Controlen_US
dc.titleFactors Influencing Revenue Collection in Customs and Border Control in Kenyaen_US
dc.title.alternativeA Case of Inland Container Depot Embakasi, Nairobi.en_US
dc.typeThesisen_US

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