Maseno University Repository

IMPACT OF ELECTRONIC TAXRREGISTERS ON REVENUE COLLECTION IN KERICHO, KENYA

Show simple item record

dc.contributor.author CC Soi, Mark K Korir, Mary J Kipsat
dc.date.accessioned 2020-08-13T12:56:05Z
dc.date.available 2020-08-13T12:56:05Z
dc.date.issued 2014-08-11
dc.identifier.uri https://repository.maseno.ac.ke/handle/123456789/2087
dc.description Value Added Tax (VAT) contributes the largest percentage of indirect tax in Kenya. To ensure efficiency in collection, reforms have been made on the system used in administration of VAT leading to the introduction of the Electronic Tax Register (ETR) which triggered mixed reactions among stakeholders especially the Kenya Revenue Authority (KRA) and the business community and even led to a tussle between the United Business Association and KRA. The research aimed at finding out the effects of ETR on VAT systems. It provides an indication on the need for improvement of the taxation system and a guideline on related policies in the future. Both systematic and purposive sampling were used to pick retail traders dealing in vatable products in Kericho. Data was collected using questionnaires and brief interviews and analyzed using SPSS and Microsoft Office suite. The study established that there is a … en_US
dc.publisher Egerton University Research Week Publications en_US
dc.title IMPACT OF ELECTRONIC TAXRREGISTERS ON REVENUE COLLECTION IN KERICHO, KENYA en_US
dc.type Article en_US


Files in this item

Files Size Format View

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record

Search Maseno University Repository


Browse

My Account