Vikiru, Pamela2019-09-122022-06-072019-09-122022-06-0701-10-18https://ikesra.kra.go.ke/handle/123456789/160The key functions of the management of any organization include planning, organizing and control. The functions contribute to the achievement of goals of the organization. Despite endeavors to ensure that revenues collection at Kenya Revenue Authority (KRA) meets revenues collection targets, meeting the targets has been elusive. This study sought to determine how managerial challenges affected the achievement of the revenues collection objectives at KRA. The study had three specific objectives: to determine how planning and forecasting challenges affect collection of Customs duties; to establish how coordination challenges influence collection of Customs duties; and to establish the relationship between internal control challenges and collection of customs duties. The study was conducted at KRA. The study adopted the descriptive research design which applied survey methods. Primary data used in the study was collected by use of a self-administered questionnaire on a sample of 62 top and middle level management staff at KRA headquarters. The data were analyzed using summary statistics such as the mean and standard deviation. The relationship between planning and forecasting challenges, control challenges and internal control challenges and collection of customs duties was done using linear regression analysis. The findings indicated that procedures for the planning and forecasting process was not clear; that top management did not take keen formal responsibility for planning and forecasting; and that goals and targets were not always realistic and challenging. The study also found that frequent problems included getting in touch with partner organizations when needed and that, generally coordination was a great challenge. Further, management had not established effective reporting lines, and appropriate authorities in pursuit of objectives. KRA had also not demonstrated strict commitment to integrity and ethical values. The study recommends putting mechanism in place at KRA to strengthen planning and forecasting, control challenges and internal control challenges if they are to improve the achievement of customs duty collection targets.enCustoms DutiesBorder ControlKenya Revenue AuthorityArticle