Browsing Theses and Dissertations by Author "Ngigi, E Wanjiku"
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The effect of electronic tax register system on the duration of value added tax audit in Kenya
Ngigi, E Wanjiku (University of UniversitySchool of Business, 2011)In the effort to reduce tax evasion, KRA introduced the use of the Electronic Tax Registers (ETRs) by traders. These devices have aided in many ways such as reduction of tax evasion and reduction of the time taken by ...