Effect of Trade Facilitation on Customs revenue collection: a case of Isebania-Sirare border station.
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Date
2019
Authors
Ojiambo, Linet Anne Akinyi
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
Trade facilitation aims at making International trade easier by eliminating administrative delays, simplifying trade procedures, increasing transparency, security and incorporating Technology in trade processes. There is a tendency of reluctance to take on additional legal obligations that may expose countries within East Africa to Dispute Settlement Mechanisms (DSM). However, this fear has been dispelled by the best endeavor clause in the text and the benefits that trade facilitation brings to the economies of East Africa Taking into consideration the pace of integration of East African countries and their resolve to deal with outstanding issues towards fully fledged customs union and free market economy, there is no doubt that there exists an underlying problem that requires urgent attention. This study sought to examine the effect of trade facilitation on customs revenue collection. The study was guided by the following specific objectives:- to determine the effect infrastructure on customs revenue collection on trade facilitation at the Isebania border station, to find out the effect of simplification of rules on customs revenue collection at the Isebania Border Station, to establish the effect cross agency dialogue on Customs revenue collection at Isebania Station. This study useda descriptive research design with the aim of determining and reporting the way things are and it guides in determining the current status of the population under research. The study targeted 158 traders operating across the Kenya Uganda border as well as 10 key informants who included customs officers, clearing agents and immigration personnel. The studyused both primary and secondary data. A closed structured questionnaire wasused. Descriptive statistics was used to summarize the outcomes for each of the main variables. These included mean and standard deviation. While measures of central tendency showed points of consensus, standard deviation shows the degree of variability of responses on each of the objectives.Thestudy foundthatinfrastructure development, simplification of rules and cross agency dialogue significantlyinfluencescustoms revenue collection.Basedonstudyfinding,thisstudyrecommendsthere is need for Kenya Revenue Authority to simplified rules and encourage cross agency dialogue at the border stations, this will improve customs revenue collection
Description
PROJ 382.91 OJI
Keywords
Simplification of rules, Customs documentation, Trade Facilitation