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Item 3M Kenya Limited -v- Kenya Revenue Authority(Kenya Law, 2016) Kenya Law: Tax Appeal TribunalItem Abby Holdings Limited -V- Commissioner of Investigations Enforcement Tat 95 of 2020(Kenya Law, 2022-02) Kenya Law: Tax Appeal TribunalsItem Abdalla Brek Said -v- Commissioner of Domestic Taxes(Kenya Law, 2020) Kenya Law: Tax Appeal TribunalItem Abdi Gedi Amin Alias Abdi Ibrahim Ahmed Vs Commissioner Of Investigations And Enforcement(Kenya Law, 2020) Kenya Law: Tax Appeal TribunalItem Abdul Rashid Properties v Commissioner of Domestic Taxes(Kenya Law, 2021) Kenya Law: Tax Appeal TribunalItem Abdullahi Ibrahim Isaack-Vs- Commissioner of Domestic Taxes(Kenya Law, 2020) Kenya LawItem Abeid Mohamed Iqbal v Commissioner of Domestic Taxes(Kenya Law, 2021) Kenya Law: Tax Appeal TribunalItem Accessibility of Credit and Performance of Micro, Small and Medium Enterprises in Nandi County, Kenya(Kenya School of Revenue Administration, 2024-12-13) Lagat, Delphine Jemutai; Njaramba, JenniferMicro, Small, and Medium Enterprises (MSMEs) are pivotal drivers of Kenya's macroeconomic objectives, playing a critical role in accelerating economic growth, generating substantial employment opportunities, and sustaining livelihoods across the nation. In response, the government has continually implemented robust policy interventions designed to create an enabling environment where MSMEs can thrive and contribute even more effectively to Kenya’s socio-economic development. Despite the numerous intervention initiatives, the performance of the MSME sector has been steadily declining. The persistent lack of operating funds remains a major obstacle, stifling business growth, innovation, and long-term sustainability. This study’s objective is to find out the determinants of accessing credit and its effects on the performance of MSMEs in Nandi County. The study uses primary data collected by interviewing 370 individuals who own MSMEs. The MSME owners were selected through a stratified sampling technique according to their type and a structured questionnaire administered. Descriptive statistics and probit regression model were used to investigate various determinants of accessing credit and to investigate the effects of credit accessibility on performance of MSMEs.The study found that gender, tertiary education, perception to credit and registration of business are significant determinants of credit access among MSMEs. Further findings indicate that gender, tertiary education, perception to credit, transport cost, size of the business and distance from the business premise significantly affects the performance of MSMEs.The study concludes that strengthening education and promoting gender equity are crucial to improving credit access for MSMEs, which in turn will significantly boost their performance and long-term success.Item Ace Environmental Consultancy Limited Commissioner of Domestic Taxes(Kenya Law, 2020) Kenya Law: Tax Appeal TribunalItem Ace Nairobi One Limited Vs Commissioner of Domestic Taxes(Kenya Law, 2021) Kenya Law: Tax Appeal TribunalItem Adix Plastics Ltd -v- Commissioner of Domestic Taxes(Kenya Law, 2017) Kenya Law: Tax Appeal TribunalItem Adnan Auto Parts Limited v Commissioner of Domestic Taxes -TAT Misc. No. 123 of 2021(Kenya Law, 2022-02) Kenya Law: Tax Appeal TribunalItem Africa Fairtrade Network Limited Vs Commissioner of Investigations and Enforcement(Kenya Law, 2020) Kenya Law: Tax Appeal TribunalItem Africa Oil Kenya BV -v- Commissioner of Domestic Taxes.(Kenya Law, 2018) Kenya Law: Tax Appeal TribunalItem Afya X Ray Centre Ltd -v- Commissioner of Domestic Taxes(Kenya Law, 2017) Kenya Law: Tax Appeal TribunalItem Afzal Industry Supply Limited v Commissioner of Domestic Taxes(Kenya Law, 2019) Kenya Law: Tax Appeal TribunalItem Agency For Peace And Development-Vs-Commissioner Of Investigations Enforcement(Kenya Law, 2017) Kenya Law: Tax Appeal TribunalItem Ahkam Construction Company Limited and Another -v- Commissioner of Domestic Taxes(Kenya Law, 2021) Kenya Law: Tax Appeal TribunalItem Aintlal Devchand Nanji –V- Commissioner of Domestic Taxes(Kenya Law, 2022-02) Tax Appeal TribunalsItem Airflo Limited V Commissioner of Domestic Taxes(Kenya Law, 2017) Tax Appeal Tribunal