Authors: 1Nancy Jemutai, 2Martin Oleche and 3Cliff Obwogi
1&3National Defence University-Kenya,
PO. Box 24381- 00502, NAIROBI, KENYA
Co. Email: nancyjemutai.nj@gmail.com
2The University of Nairobi,
P.O. Box 30197-00100, Nairobi, Kenya
Email: moleche@uonbi.ac.ke
ABSTRACT : Illicit cigarette trade poses a significant challenge to governments worldwide, impacting revenue streams and undermining tobacco control initiatives. In response, this study evaluates the Kenya Revenue Authority (KRA)’s enforcement efforts in controlling illicit cigarette trade within Kenya. Anchored on institutional theory, descriptive research design was used, this design utilized quantitative data to collect information, enabling accurate predictions about a specific problem or hypothesis. The study targeted all (126) Enforcement Officers in the Domestic Taxes Enforcement Division in KRA. Census sampling technique was used to select 126 KRA enforcement officers as the study respondents. Data was collected using an open ended questionnaire distributed electronically to respondents. Data analysis was done using SPSS Version 26 and thematic analysis. Results indicate the efficacy of enforcement measures in mitigating illicit distribution, with varying degrees of effectiveness reported across strategies. Notably, licensing processes, track and trace systems, and WHO FCTC implementation are perceived as moderately effective, while challenges such as financial constraints and enforcement capabilities significantly impact efficacy. Statistical analyses, including chi-square tests and Pearson correlation coefficients, reveal no significant association between enforcement measures and the number of illicit cigarette trade cases recommended for prosecution. Nonetheless, enforcement efforts demonstrate tangible benefits in preserving government revenue, safeguarding public health, and reducing illicit trade prevalence. In conclusion, while acknowledging the positive impact of enforcement measures, the study underscores the necessity for comprehensive strategies addressing resource limitations, enhancing training initiatives and considering staff rotation. These findings contribute to informed policymaking and the formulation of targeted interventions to combat illicit cigarette trade in Kenya.
Keywords: Efficacy Assessment, KRA Enforcement Measures, Illicit Cigarette Trade, Curbing Efforts, Revenue Preservation, Tobacco Control
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Suggested Citation
Jemutai, N., Oleche, M. and Obwogi, C.O (2024). Examining KRA Enforcement Measures For Illicit Cigarette Trade Control In Kenya. African Research Journal of Education and Social Sciences, 11(3), 30-42. Available online at http://arjess.org/social-sciences-research/examining-kra-enforcement-measures-for-illicit-cigarette-trade-control-in-kenya.pdf
