Abstract

The revenue structures of most African countries have not been as productive as desired. In Kenya, KRA has been restructuring its operations by introducing different customs enforcement measure. Therefore, this study sets out to determine the influence of system operational efficiency in revenue collection in Kenya: a case of Malaba border customs office. The objectives that guided this study included: To determine the extent to which accountability in system operational efficiency influences revenue collection at Malaba Border. To identify the influence of work flow in system operational efficiency in revenue collection at Malaba border. To determine the influence of ease of doing business in system operational efficiency in revenue collection at Malaba Border, Kenya. The study adopted a descriptive survey design that was carried out at Malaba border customs office. The study sample size consisted of 1 Head Verification 0fficer, 2 Verification Officers, 39 Border Control Officers and 60 Clearing Agents. The instruments of data collection were: Questionnaires, Interviews, observation schedules and document analysis. Reliability of the instruments was determined by piloting the instrument and validity was enhanced by requesting the lecturers of KESRA College to examine content validity. Data from the field was subjected to descriptive statistics and analyzed using SPSS and was presented using tables of mean, frequencies and percentages. The Study concluded that the accountability of customs systems, work flow and ease of doing business is influenced positively by embracing system operational efficiency in revenue collection at Malaba Border. Based on the findings this study recommended a need for a continuous upgrading of the systems, in line with prevailing technology. Bearing in mind that this study focused on Malaba Border, the study suggests that a further research should be carried out in other borders.