The Law on Tax Incentives of Medium Enterprises: A Case Study of Kenya and The Republic of Korea

This Masters Thesis describes the tax administrative and legislative framework of medium enterprises in Kenya. The paper gives an analysis of the tax incentives to medium enterprises provided by statutes in Kenya. The research interrogates the rationale of the administrative decision by the Kenya Revenue Authority in establishing a Medium Taxpayers Office. This paper seeks to evaluate the effectiveness of the support mechanisms that the administration has taken to to evaluate the effectiveness of the support mechanisms that the administration has taken to ensure cost effective compliance by medium taxpayers.

http://erepository.uonbi.ac.ke/bitstream/handle/11295/76814/Nyagaka_The%20Law%20on%20Tax%20incentives%20of%20medium%20enterprises?sequence=3