A study to clarify the role of customs risk management in facilitating cross-border trade at the Beit-Bridge border post : a case of the Zimbabwe Revenue Authority from 2001 to 2014

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dc.contributor.advisorErasmus, Gerharden_ZA
dc.contributor.authorMafurutu, Rwatidaen_ZA
dc.date.accessioned2016-06-22T08:55:06Z
dc.date.available2016-06-22T08:55:06Z
dc.date.issued2015en_ZA
dc.descriptionIncludes bibliographical referencesen_ZA
dc.description.abstractThis study sought to clarify the role of Customs Risk Management (CRiM) in facilitating cross-border trade at Beit Bridge border post from 2001 to 2014. Qualitative methods of survey questionnaire and face-to-face interviewing techniques were used to gather primary data. Secondary data was collected from the Zimbabwe Revenue Authority (ZIMRA)'s internal sources such as Asycuda System and internal reports. Externally, sources like internet and research findings from other researchers in the same field were used. An in-depth literature review was done so as to simplify the research problem. Data analysis and presentation was done using diagrams, graphs and tables where applicable. The following research findings were then critically discussed in light of the literature reviewed: On the role of CRiM Training in cross-border trade facilitation, the study revealed that an overwhelming majority had not received any form of specialized training on CRiM or some form of work-related CRiM Training in the last 2 years. There exist a strong demand for CRiM Training in risk intelligence gathering, risk audit techniques and risk profiling. A majority, 93% of the respondents confirmed that ZIMRA's Strategic Plan makes some form of reference to CRiM. However, 73% of this majority, indicated that there is a greater and urgent need for management to provide operational staff with CRiM tactical implementation guidelines for easy of enforcement on the ground. 87% said the main purpose of applying CRiM in Customs procedures was mainly to maximize revenue collection ahead of trade facilitation. 76% expressed the same view with regards to use of Information Communication and Technology (ICT) in the procedures. 100% said the level of co-operation on exchange of ICT-based risk related information exchange between ZIMRA and other government departments was almost nil. In response to these findings, the study recommends that ZIMRA: continuously offer CRiM Training to its operational staff over short periods of time in a single year, effectively make use of CRiM techniques such as intelligence gathering, risk profiling, risk auditing techniques in identifying high risk cargo, and to eradicate lack of confidence in the flexible use of existing ICT systems among staff by giving them further training. According to this study, benefits of implementing these recommendations will be: increased revenue collection, reduced border clearance time, reduced costs of compliance, rationalized customs controls and predictability in the nature and level of controls all in the best interest of trade facilitation.en_ZA
dc.identifier.apacitationMafurutu, R. (2015). <i>A study to clarify the role of customs risk management in facilitating cross-border trade at the Beit-Bridge border post : a case of the Zimbabwe Revenue Authority from 2001 to 2014</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,GSB: Faculty. Retrieved from http://hdl.handle.net/11427/20078en_ZA
dc.identifier.chicagocitationMafurutu, Rwatida. <i>"A study to clarify the role of customs risk management in facilitating cross-border trade at the Beit-Bridge border post : a case of the Zimbabwe Revenue Authority from 2001 to 2014."</i> Thesis., University of Cape Town ,Faculty of Commerce ,GSB: Faculty, 2015. http://hdl.handle.net/11427/20078en_ZA
dc.identifier.citationMafurutu, R. 2015. A study to clarify the role of customs risk management in facilitating cross-border trade at the Beit-Bridge border post : a case of the Zimbabwe Revenue Authority from 2001 to 2014. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Mafurutu, Rwatida AB - This study sought to clarify the role of Customs Risk Management (CRiM) in facilitating cross-border trade at Beit Bridge border post from 2001 to 2014. Qualitative methods of survey questionnaire and face-to-face interviewing techniques were used to gather primary data. Secondary data was collected from the Zimbabwe Revenue Authority (ZIMRA)'s internal sources such as Asycuda System and internal reports. Externally, sources like internet and research findings from other researchers in the same field were used. An in-depth literature review was done so as to simplify the research problem. Data analysis and presentation was done using diagrams, graphs and tables where applicable. The following research findings were then critically discussed in light of the literature reviewed: On the role of CRiM Training in cross-border trade facilitation, the study revealed that an overwhelming majority had not received any form of specialized training on CRiM or some form of work-related CRiM Training in the last 2 years. There exist a strong demand for CRiM Training in risk intelligence gathering, risk audit techniques and risk profiling. A majority, 93% of the respondents confirmed that ZIMRA's Strategic Plan makes some form of reference to CRiM. However, 73% of this majority, indicated that there is a greater and urgent need for management to provide operational staff with CRiM tactical implementation guidelines for easy of enforcement on the ground. 87% said the main purpose of applying CRiM in Customs procedures was mainly to maximize revenue collection ahead of trade facilitation. 76% expressed the same view with regards to use of Information Communication and Technology (ICT) in the procedures. 100% said the level of co-operation on exchange of ICT-based risk related information exchange between ZIMRA and other government departments was almost nil. In response to these findings, the study recommends that ZIMRA: continuously offer CRiM Training to its operational staff over short periods of time in a single year, effectively make use of CRiM techniques such as intelligence gathering, risk profiling, risk auditing techniques in identifying high risk cargo, and to eradicate lack of confidence in the flexible use of existing ICT systems among staff by giving them further training. According to this study, benefits of implementing these recommendations will be: increased revenue collection, reduced border clearance time, reduced costs of compliance, rationalized customs controls and predictability in the nature and level of controls all in the best interest of trade facilitation. DA - 2015 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2015 T1 - A study to clarify the role of customs risk management in facilitating cross-border trade at the Beit-Bridge border post : a case of the Zimbabwe Revenue Authority from 2001 to 2014 TI - A study to clarify the role of customs risk management in facilitating cross-border trade at the Beit-Bridge border post : a case of the Zimbabwe Revenue Authority from 2001 to 2014 UR - http://hdl.handle.net/11427/20078 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/20078
dc.identifier.vancouvercitationMafurutu R. A study to clarify the role of customs risk management in facilitating cross-border trade at the Beit-Bridge border post : a case of the Zimbabwe Revenue Authority from 2001 to 2014. [Thesis]. University of Cape Town ,Faculty of Commerce ,GSB: Faculty, 2015 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/20078en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentGSB: Facultyen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherManagement Practiceen_ZA
dc.titleA study to clarify the role of customs risk management in facilitating cross-border trade at the Beit-Bridge border post : a case of the Zimbabwe Revenue Authority from 2001 to 2014en_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMComen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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