Musonera, Etienne; Siringi Elijah M.; Naibei, Kiprotich - In: Advances In Management (2013) January
The purpose of this study was to assess the impact of use of Electronic Tax Registers (ETRs) on Value Added Tax (VAT) compliance among private business firms in Kisumu city, Kenya. A sample of 233 private firms was selected from a population of 590 private firms using stratified sampling...