Jemutai Nancy2025-09-142025-09-142024https://repository.ndu.ac.ke/handle/123456789/157The study focused on evaluating the effectiveness of enforcement efforts undertaken by KRA to control illicit cigarette trade in Kenya. The tobacco industry is afflicted by illicit activity Like many other markets, mostly linked to tax evasion and the counterfeiting of legitimate goods. The objectives of the study are to: investigate measures employed by KRA to control illicit cigarette trade; highlight the existing conditions that hinder effective implementation of enforcement measures by the Kenya Revenue Authority in anti-illicit cigarette trade and determine the impact of enforcement measures on government revenue in Kenya. This study was anchored on institutional theory. The study used a mixed methods research design. This research targeted 126 enforcement officers at KRA. The study used census method where every officer was engaged during data collection. Questionnaire was used to collect data. The questionnaire was converted into a Google form and shared with the study participants via email and social media platforms. Quantitative data was keyed into SPSS Version 26 and analysed using descriptive and inferential statistics. The results were presented using charts, graphs, frequency tables and figures. For qualitative data, thematic analysis technique was employed to identify themes and categories. The study findings indicate that enforcement measures play a significant role in combating the distribution of illicit cigarettes in Kenya, but suggesting a need for enhanced online market regulation. Additionally, the study highlighted the impact of various factors on controlling illicit cigarette trade, emphasizing on the importance of government enforcement capabilities. In conclusion, enforcement efforts were recognized for their significant impact on government revenue preservation, public health protection, and the reduction of illicit trade prevalence.enThesis