Abstract:
The tax and customs automated system in KRA have continuously evolved in pursuit
of the objectives of the Modernization Programme that came into force in 1986. The
challenges that confront the tax authorities today include tax evasion, budget deficits,
complex and cumbersome tax code among others. Numerous studies have been
conducted on technology and modernization programs at KRA. However, they did not
delve into the effects of technology acceptance and modernization programs on the
performance of customs officers at KRA. This study intended to bridge the gap that
exists. The purpose of this study was to establish the effects of technology acceptance
and modernization programs on the performance of customs officers, Mombasa
Kenya. The study focused on perceived ease of use and facilitating conditions as the
independent variables, and performance as the dependent variable. The study adopted
explanatory survey design with the aim of identifying any causal links between the
variables that pertain to the research problem. The target population was employees of
KRA in the 3 selected border points namely Mombasa international Airport, Kilindini
and Lunga Lunga, based on the inflow and outflow of goods and parties involved in
cross border trade. In this study however no sampling was done given the number of
respondents is small, a census of all customs officials was conducted. The study relied
on data collected through self-administered questionnaires structured to meet the
objectives of the study. Statistical Package for Social Science (SPSS) version .20 was
used to conduct both descriptive and inferential statistical analysis. The study found
that perceived ease of use had a positive and significant relationship with performance
of customs officers (β=0.544, p=0.000), facilitating conditions had a positive and
significant relationship with the performance customs officers (β=0.499, p=0.000).
Based on the findings, the study concluded technology acceptance and modernization
programs had a significant and positive effect on the performance of customs officers.
The study recommends that there is need for more training on technology and it
should be offered so as to improve on the skills, knowledge and professional capacity
of the employees as this will improve service delivery in terms of clearance and
increased revenue. There is also need to conduct a study on the challenges facing
technology acceptance at the border points in Kenya
