Effect of the low rate of adoption of electronic customs clearance systems on revenue collection.A case study URA Nakawa branch
Mugerwa, Peter Micheal
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The study was about the effect of the low rate of adoption of Electronic Customs Clearance Systems on revenue collection. URA with funding from Trade Mark East Africa (TMEA) in 2012 rolled out an intervention to change how customs was conducted to improve the ease of doing business in Uganda. All imported goods are subject to customs clearance at the port of entry in every destination country. Basing on the fact there has been a low rate of adoption of Electronic Customs Clearance systems, the researcher ought to assess the effect of the low rate of adoption of these systems on revenue collection, identify the challenges faced in the adoption of these systems, identify the strategies URA can adopt to increase the rate of adoption of these systems, show the relationship between the low rate of these systems and revenue collection, show the relationship between the usage of these systems and revenue collection. The Research methodology concerned about data collection where the researcher was applying systematic approaches in data collection so as come up with the specific findings. The researcher used both qualitative and quantitative methods to find the challenges behind ineffective customs clearance activities of sea port consignments. The study used 336 respondents using purposive and convenience sampling techniques, and methods of data collection (primary data) as tables were drawn by used special program known as SPSS. The findings revealed that, among major challenges lack of knowledge about these systems, ignorance about computer usage and lack of access to computers, systems being too complex, using these systems requires too much paperwork as backup and also declarations made on these systems take long to be approved. Basing on the findings, it was recommended that, URA should carry out more sensitization about these electronic customs clearance systems, make these systems completely paperless, make these systems easily accessible to all those who wish to use them, make these systems more user friendly and less complex. The finds also showed that there was a significant relationship between the low rate of adoption of Electronic Customs Clearance Systems and revenue collection and a significant relationship between the usage of Electronic Customs Clearance Systems and revenue collection.