企业的纳税筹划外文文献翻译（节选）

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1、2000单词， 1.1 万英文字符， 3050 汉字 文献出处： MUCAI G P, KINYA G S, NOOR A I, et al. Tax Planning and Financial Performance of Small Scale Enterprises in KenyaJ.2014： 3：1236-1243. http:/w ww.w 原文 Tax Planning and Financial Performance of Small Scale Enterprises in Kenya MUCAI G P, KINYA G S, NOOR A I Abstract I

2、n order to ensure the efficiency and effectiveness of activities, reliability and compliance with applicable laws, small scale enterprises need to have adequate tax controls. The study sought to find out the extent to which expenditure on capital assets in tax planning, to determine how tax planning

3、 by Capital Structure influence performance of small enterprises, find out how tax planning through Advertisement expenditure influence performance of small enterprises and to assess how tax planning through Legal Forms of enterprise influence performance of small enterprises in Embu CBD. The study

4、had a total population of one hundred and forty nine respondents and a sample of 30 percent was drawn from each stratum. The data was then presented in form of Percentages and Tables. The study found the influence of tax planning by capital structure, tax planning in investment, capital asset planni

5、ng through advertisement expenditure and found that the Legal Forms of small enterprises in Embu CBD has no significant relationship. The study recommends that small scale enterprises should be ready to seek advice on tax planning. Further to this, the study recommends that there is need to have NGO

6、s to sensitize the respondents as to the need to do formal tax planning as it could increase their Business profitability. Key Words: Tax Avoidance, Tax Evasion, Tax Planning, Capital Structure. Introduction The concept of taxation has been a concern of global significance as it affects every economy irrespective of national differences (Oboh et al., 2012). Within the context of Africa, tax, a concept as old as mankind can be described as an amount, effo