Strategies Adopted by Kenya Revenue Authority in Countering Contraband Goods

Abstract

The government establishments in charge of Revenue collection and other regulating authorities will always encounter challenges of losing revenues with availability of contrabands in the country as the contrabandists innovation of new tactics to circumvent the laid rules and regulations, therefore an ever-evolving challenging environment. The Kenya Revenue Authority is operating to maximize the country’s revenue collection as well as countering the contraband goods to protect the local investments. Kenya Revenue Authority has to be dynamic and pragmatic in its anti-contraband strategies since the contrabandists are always innovating new ways of evading taxes and custom charges therefore loss on revenue with the presence of contraband within the borders. The study sought to establish the strategies adopted in countering Contraband goods at Kenya Revenue Authority as well as the challenges encountered during the process of implementation of the strategies.Interviews were conducted to collect qualitative data from the interviewees and the collected data was analyzed using thematic analysis and content analysis.The findings established that KRA is implementing several strategies to counter contraband goods with a broader view of the legal approach (arrest, investigation& prosecution), site inspection and early warning strategies at the Headquarters and the North Rift regional offices, while the entry points had operationalized anti-contraband strategies. The theory of strategic choice is well articulated whereby a well-defined and financed KRA strategy has improved the effectiveness of the anti-Contraband objectives and operations, performance and actualization of targets at the KRA. The contingency theory brings to light that the policies proposed have impacted positively impacted anti-contraband strategies but need to be fully implemented so as to actualize the total effectiveness. Structured follow up and well financing of the operationalization of strategy implementation has gradually improved the anti-contraband efforts. It is recommended that further study and research should be replicated on the Anti- contraband strategies at C&BC due to the evolving environmental dynamics contraband business