| 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 |
