Kenya School of Revenue Administration2024-03-252024-03-252022-07https://www.kesra.ac.ke/kesra-tax-prism/https://ikesra.kra.go.ke/handle/123456789/3504Customs administrations play a central role in the smooth flow of goods across borders, serving as the aorta of trade facilitation by facilitating the movement of goods, collecting revenue, and safeguarding national security. Tax Prism Issue No. 10 offers insightful analyses, expert perspectives, and innovative strategies to navigate the evolving landscape of customs administration in today's interconnected world. Focus is on maritime industry and blue economy.enBlue EconomyOcean economyRevenue CollectionMaritime lawMaritime transportArticle