Effects Of Tax Incentives On Financial Performance Of Savings And Credit Cooperative Societies In Nairobi County
Abstract
The purpose of this study was to establish the effects of tax incentives on financial
performance of SACCOs in Nairobi County. The study adopted a descriptive research
design. The study population comprised of all the registered SACCOs in Nairobi County.
A sample of 41 SACCOs was determined using 10- 30% of target population as
representative rule and stratified random sampling technique. Secondary data from
SASRA was collected and analyzed to establish the association between tax incentives
and profitability of SACCOs. This study established that there is a weak positive
relationship between capital allowance, accelerated depreciation and financial
performance of SACCOs in Nairobi County. It further indicated a negative relationship
between tax and financial performance. The study therefore recommended that the
government should provide more and a diversity of tax incentives to the SACCOs,
especially capital allowance and accelerated depreciation and tax exemptions, since an
increase in each of them increases the profitability of SACCOs.
Publisher
UoN
Rights
Attribution-NonCommercial-NoDerivs 3.0 United StatesUsage Rights
http://creativecommons.org/licenses/by-nc-nd/3.0/us/Collections
- School of Business [1342]
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