Taxation And The Growth Of Small And Medium Entreprises In Voi Sub County, Kenya

ABSTRACT  Small and medium enterprises plays a critical function in the advancement of the Kenyan Economy. The sub-sector’s contribution to the monetary development of the country in the past few years is very evident particularly in relation to job creation, improvement in innovation, raising of people’s livelihood, as well as financial contribution to 45% of the gross domestic product(GDP) of the country,(Economic Survey-2014/2015). This research focused on the tax influence on SMEs sector growth in Voi sub-County. Taxation was viewed in three spheres namely; tax rates, tax policy and the ty…