期刊名称：Asian Journal of Business and Management Sciences
电子版ISSN：2047-2528
出版年度：2012
卷号：2
期号：03
页码：01-07
出版社：Society for Business Research Promotion
摘要：The SMEs sector's importance in the economic development of any country in recent years cannot be underrated especially with regard to creation of employment, innovation, uplifting the people’s standard of living and financial contribution to the growth of the countries GDP. This sector's growth is hindered by the challenges of lack of financial resources to expand, the entrepreneur managerial skills, unskilled labour, production of poor quality goods, lack of market for their products, infrastructure and above all taxation policy which does not favour their growth potential. The study looked at tax influence on SMEs sector growth in Kenya. The study employed descriptive design. Primary data was collected on valuables contributing to tax influence and their effect of the growth of SMEs. A sample of 268 respondents representing 30% of targeted population of 806 enterprises in the production sectors of Nyeri Industrial area , selected through stratified and random sampling techniques. Data was collected through questionnaires, interviews and observations when necessary and it was analyzed using binary logistic regression empirical model to estimate the contribution of each valuable to the growth effect. The study found that there was a significant correlation between taxation and SMEs sector growth. The study recommends that there be a friendly tax policy for all start up businesses preferably a tax holiday, or an introduction of a growth limit which can be said to be a level stable enough to sustain tax payment. Full Text
