| dc.contributor.author | Rutere, H. J | |
| dc.contributor.author | Kamau, J. G | |
| dc.contributor.author | Nzioki, Paul M | |
| dc.date.accessioned | 2022-03-21T12:37:12Z | |
| dc.date.available | 2022-03-21T12:37:12Z | |
| dc.date.issued | 2018 | |
| dc.identifier.issn | 2616-3209 | |
| dc.identifier.uri | http://hdl.handle.net/123456789/5560 | |
| dc.description.abstract | 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 practices. This study thus sought to examine the influence of creative accounting practices on tax
evasion amongst small and medium enterprises (SMEs) in Nakuru in Kenya. It was guided by the deterrence
theory and economics of crime theory and employed descriptive research design. The study specifically targeted
the owners/managers of all the 20,355 SMEs operating within Nakuru County. Nassiuma (2000) formula was
employed to arrive at a sample size of 100 SMEs’owners/managers. Proportional stratified random sampling
technique was used to select the 100 owners/managers of SMEs from the target population. A structured
questionnaire was used to gather primary data while secondary data was collected through document analysis.
Content validity of questionnaires was based on responses given by five content experts. Cronbach Alpha
coefficient of 0.71 was realized as a test for reliability of the instrument. Descriptive statistics that included
frequencies and percentages as well as inferential statistics such as correlation and regression analysis were
employed in data analysis. The study found that creative accounting practices positively influence tax evasion
amongst SMEs in Nakuru. It recommended that the KRA should enforce the use of Electronic Tax Registers to
eliminate loopholes that allow for manipulation of source documents, understatement of sales figures, and
overstatement of purchase figures by SMEs | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | International Journal of Business Management and Processes (IJBMP) Vol 4. Issue No.2. November, 2018. PP 127-135. | en_US |
| dc.subject | Creative Accounting, Monitoring of Tax Payments, Small and Medium Enterprises, Tax, Tax Evasion | en_US |
| dc.title | INFLUENCE OF CREATIVE ACCOUNTING PRACTICES ON TAX EVASION AMONGST SMALL AND MEDIUM ENTERPRISES IN NAKURU, KENYA | en_US |
| dc.type | Article | en_US |
