Browsing by Author "Rutere, H. J"
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INFLUENCE OF CREATIVE ACCOUNTING PRACTICES ON TAX EVASION AMONGST SMALL AND MEDIUM ENTERPRISES IN NAKURU, KENYA
Rutere, H. J; Kamau, J. G; Nzioki, Paul M (International Journal of Business Management and Processes (IJBMP) Vol 4. Issue No.2. November, 2018. PP 127-135., 2018)Tax evasion has become a challenge to the Kenya Revenue Authority (KRA). In April of 2018 for instance, KRA charged a business person with a KSh. 7 billion tax evasion that was undertaken through use of fraudulent accounting ...