Effect of Corporate Income Tax Incentive on the Performance of EPZ Firms in Kenya

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dc.contributor.author Kuria, John
dc.contributor.author Omboi, Bernard
dc.contributor.author Achoki, George
dc.date.accessioned 2019-01-22T09:34:18Z
dc.date.available 2019-01-22T09:34:18Z
dc.date.issued 2017
dc.identifier.uri http://erepo.usiu.ac.ke/11732/4187
dc.description Journal Article en_US
dc.description.abstract The contemporary world is characterized with intergovernmental competition for the sole purpose of attracting multinational companies and this has made fiscal incentives to become a global phenomenon. Poor African countries rely on tax holidays and import duty exemptions, while industrial western European countries allow investment allowances or accelerated depreciation. It is for this reason that this study intended to investigate the influence of effect of corporate income tax incentive on the performance of EPZ firms in Kenya. The research design was correlation research design. Correlation research design was best suited since panel data was used. Census survey was adopted because the population of interest was small. A sample size of all the 86 registered EPZs firms was used in this study. Primary data was obtained using questionnaires. Secondary data from the registered firms was collected on; ROA, number and value of jobs and the length of stay of the firms. The study used both descriptive and inferential statistics to conduct data analysis. The results of study revealed that at 5% significance level, corporate income tax incentives had a positive and significant relationship with performance of EPZ firms measured using ROA. The results further revealed that at 5% significance level corporate income tax incentives were found to have positive and significant effect on number of jobs by EPZ firms and length of stay. The study concluded that increase in corporate income incentive led to an increase in the ROA, number of jobs and length of stay of the EPZ firms in Kenya. The study recommended that stakeholders in tax policy should reconsider the economic value of corporate tax incentive. en_US
dc.language.iso en en_US
dc.publisher International Peer Reviewed Journal & Book Publishing en_US
dc.relation.ispartofseries IJFA Vol.2, Issue 8, pp 43 - 55, 2017;
dc.subject Corporate Tax Incentives en_US
dc.subject Performance en_US
dc.subject EPZ Firms en_US
dc.subject ROA en_US
dc.subject Number of Jobs Created en_US
dc.subject Length of Stay en_US
dc.subject Kenya en_US
dc.title Effect of Corporate Income Tax Incentive on the Performance of EPZ Firms in Kenya en_US
dc.type Article en_US

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