Browsing School of Law by Author "b8e44eef-9325-4bce-a3a4-e11be83b30d9"
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Taxation of Smes in Kenya as a Tax Base Broadening Measure is It a Mere Tax Collection Exercise
Muthuku, Francis G (University of Nairobi, 2012)The history of the growth and taxation of SMEs is long and dates as far back as 1950s. Initially, the informal sector was regarded as marginal and peripheral. But with time, the sector expanded and became a source of ...