Effects of tax incentives on profitability of millers in Kenya: a case study of Unga Group Limited

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dc.contributor.authorAbdullahi, Kolo
dc.date.accessioned2020-02-22T08:51:08Z
dc.date.accessioned2022-06-07T06:52:39Z
dc.date.available2020-02-22T08:51:08Z
dc.date.available2022-06-07T06:52:39Z
dc.date.issued2019
dc.descriptionPROJ 338.973 KOLen_US
dc.description.abstractTaxation rate and any existing incentives in a given country is a key determinant for economic development as any investor ought to know the viability of the investment prior to committing any resources to the endeavour. The purpose of the study was to determine the effect of tax incentives on profitability of Millers in Kenya. The study was guided by the following specific objectives; to determine the extent to which custom & excise tax incentives affects the profitability of firms, to establish the extent to which VAT incentives affects the profitability of firms and to determine the extent to which corporate income tax incentives affects the profitability of Kenyan Millers. The study utilized descriptive research design where the nature of the main data for the study was quantitative and was collected through questionnaire. The target population was Unga group limited and the sample size will be 20 respondents. Data was analyzed by use of SPSS-Version 20.0 and findings presented in the form of tables. From the findings it was revealed that custom & excise tax incentives, VAT incentives and corporate income tax incentives affected the Kenya Millers profitability significantly. Correspondingly, it was revealed that if there were no tax incentive for Kenya Millers, the firms will be operating at a loss. The finding further revealed that custom & excise tax incentives had negative effect on profitability while VAT incentives and corporate income tax incentives had positive effect on Millers profitability. The study recommends that the government should absorb the cost of electricity & fuel to the tune of the foregone duty on imports and VAT exemptions on imported raw materials in order to make the incentives of custom and excise duty as well as VAT more viable. The study further recommends that, Kenya manufacturing sector should adopt technology to improve the quality of their output to attain sustainable local and export market competitiveness and minimize dependency on government protection.en_US
dc.identifier.urihttps://ikesra.kra.go.ke/handle/123456789/573
dc.language.isoenen_US
dc.publisherKESRA/JKUAT - Unpublished research projecten_US
dc.subjectCustom & Excise Taxen_US
dc.subjectCorporate Income Taxen_US
dc.subjectTax incentivesen_US
dc.subjectValue-Added Taxen_US
dc.titleEffects of tax incentives on profitability of millers in Kenya: a case study of Unga Group Limiteden_US
dc.typeProjectsen_US

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