Domestic trade regulation and growth of wholesale and retail firms; evidence from Kenya

References

• Abdel, H., Rowena, B., & Robyn, D. (2010). Understanding financial information used to assess small firm performance. Qualitative Research in Accounting & Management, 7(2), 163–14. https://doi.org/10.1108/11766091011050840
   Google Scholar
• Adebisi, F., & Gbegi, O. (2013). Effect of multiple taxation on the performance of small and medium scale business enterprises in Kogi State. Mediterranean Journal of Social Sciences, 4(6), 323–334. https://doi.org/10.5901/mjss.2013.v4n6p323
   Google Scholar
• Alattar, M., Kouhy, R., & Innes, J. (2009). Management accounting information in micro enterprises in Gaza. Journal of Accounting and Organizational Change, 5(1), 81–107. https://doi.org/10.1108/18325910910932223
   Google Scholar
• Atawodi, W., & Ojeka, S. (2012). Factors that affect tax compliance among small and medium enterprises (SMEs) in north-central Nigeria. International Journal of Business and Management, 7(12), 87–96. https://doi.org/10.5539/ijbm.v7n12p87
   Google Scholar
• Beck, T., & Demirguc-Kunt, A. (2006). Small-medium enterprise sector: Access to finance as a growth constraint. Journal of Finance and Banking, 30(11), 2931–2943. https://doi.org/10.1016/j.jbankfin.2006.05.009
   Web of Science ®Google Scholar
• Bondinuba, W. (2012). Exploring the challenges and barriers in accessing financial facilities by small and medium construction firms in Ghana. Civil and Environmental Research, 2(6), 25–35. https://www.researchgate.net/profile/Francis-Bondinuba/publication/236880866_Exploring_the_Challenges_and_Barriers_in_Accessing_Financial_Facilities_by_Small_and_Medium_Construction_Firms_in_Ghana/links/0c960527b85f621713000000/Exploring-the-Challenges-and-Barriers-in-Accessing-Financial-Facilities-by-Small-and-Medium-Construction-Firms-in-Ghana.pdf
   Google Scholar
• Clement, K., & Wong, P. (2004). Entrepreneurial interest of university students in Singapore. Tech-novation, 241, 163–172. https://doi.org/10.1016/S0166-4972(02)00016-0
   Google Scholar
• Constitution 2010. http://www.parliament.go.ke/sites/default/files/2017-05/The_Constitution_of_Kenya_2010.pdf
   Google Scholar
• County Governments Act, No 17 of 2012. http://www.parliament.go.ke/sites/default/files/2017-05/CountyGovernmentsAct_No17of2012_1.pdf
   Google Scholar
• Fagbemi, T., Uadile, M., & Noah, O. (2010). The ethics of tax evasion: Perpetual evidence from Nigeria. European Journal of Social Sciences, 17(3), 360–371. https://bura.brunel.ac.uk/bitstream/2438/17963/1/FullText.pdf
   Google Scholar
• Fossen, F., & Sorgner, A. (2018). The effects of digitalization on employment and entrepreneurship. https://conference.iza.org/conference_files/MacroEcon_2018/sorgner_a21493.pdf
   Google Scholar
• Jenkins, H. (2006). Small business champions for corporate social responsibility. Journal of Business Ethics, 67(3), 241–256. https://doi.org/10.1007/s10551-006-9182-6
   Web of Science ®Google Scholar
• Karanja, J., Mwangi, A., & Ngigi, S. (2014). Analysis of factors influencing access to credit services by women entrepreneurs in Kenya. Research Journal of Finance and Accounting, 5(11), 34–41. https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.898.5825&rep=rep1&type=pdf
   Google Scholar
• KEPSA. (2021). Accelerating circular economy for the retail chain in Kenya. https://kepsa.or.ke/accelerating-circular-economy-for-the-retail-chain-in-kenya/
   Google Scholar
• Khan, F. (2014). Socioeconomic factors influencing entrepreneurship development: An empirical study of the small and medium enterprises of Chennai, the State of Tamil Nadu, India. International Journal of Students Research in Technology and Management, 2(3), 89–94. https://doi.org/10.18510/ijsrtm.2014.231
   Google Scholar
• KIPPRA. (2019). County business environment for micro and small enterprises in Kenya. Kenya institute of public policy research & analysis.
   Google Scholar
• Klapper, L., & Love, I. (2011). The impact of business environment reforms on new firm registration. SSRN Electronic Journal, 10, 1–50. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1721331
   Google Scholar
• KNBS. (2012). Economic Survey. Kenya National Bureau of Statistics, Nairobi. https://www.knbs.or.ke/economic-survey-2012/
   Google Scholar
• Levenson, R., & Maloney, W. (1998). The informal sector, firm dynamics, and institutional participation (Policy Research Working Paper Series). The World Bank.
   Google Scholar
• Luiz, J. (2011). Small and business development, entrepreneurship and expanding the business sector in a developing economy: The case of South Africa. Journal of Applied Business Research, 18(2), 53–69. https://doi.org/10.19030/jabr.v18i2.2115
   Google Scholar
• Masato, A. (2009). Globalization of production and the competitiveness of small and medium-sized enterprises in Asia and the Pacific: Trends and prospects. In Publication of United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), studies in trade and investment series chapter 1 (pp. 1–31). United Nations publication.
   Google Scholar
• Masud, A., Aliyu, A., & Gambo, E. (2014). Tax rate and tax compliance in Africa. European Journal of Accounting Auditing and Finance Research, 4(2), 22–30. http://www.eajournals.org/wp-content/uploads/TAX-RATE-AND-TAX-COMPLIANCE-IN-AFRICA1.pdf
   Google Scholar
• Moore, A., & Rose, T. (1998). Regulatory reform at the local level: Regulating for competition, opportunity, and prosperity. Policy Study, No. 238. Indianapolis, Indiana. https://reason.org/wp-content/uploads/files/651f8c83166f18b6ccaa77fc75739c84.pdf
   Google Scholar
• Morrell, J., & Bettcher, K. (2013). Approaches to collective action: How business together can lead the fight against corruption. Center for International Private Enterprises. http://www.cipe.org/sites/default/files/publicationdocs/FS_09-10-2013_JMKB_Collective%20Action.pdf
   Google Scholar
• Mullainathan, S., & Scnabl, P. (2010). Does less market entry regulation generate more entrepreneurs? Evidence from a regulatory reform in Peru. National Bureau of Economic Research. http://www.nber.org/chapters/c8225
   Google Scholar
• Mulwa, M., & Gichana, T. (2018). Does technical efficiency matter in Kenyan manufacturing firms? Evidence from a data envelopment analysis approach. International Journal of Economics, Commerce, and Management, 6(12), 145–159. http://ijecm.co.uk/wp-content/uploads/2018/12/ED61211AD.pdf
   Google Scholar
• National trade policy. (2017) . Transforming Kenya into a competitive export-led and efficient domestic economy. Ministry of Industrialization, Trade and Enterprise Development.
   Google Scholar
• Nyaga, K., & Okonga, B. (2014). Does mobile money services have any impact on SMEs performance in Naivasha. International Journal of Current Research, 6(10), 9394–9398. https://www.journalcra.com/sites/default/files/issue-pdf/6550.pdf
   Google Scholar
• Oboh, S., Yeye, O., & Isa, F. (2013). Multiple tax practices and taxpayers’ non-compliance attitude in Nigeria. International Research Journal of Finance and Economics, 103(103), 151–161. https://ir.unilag.edu.ng/bitstream/handle/123456789/3090/MULTIPLE%20TAX%20PRACTICES%20AND%20TAXPAYERS%20NONCOMPLIANCE%20ATTITUDE.pdf?sequence=1&isAllowed=y
   Google Scholar
• OECD. (2016). SME and entrepreneurship policy in Israel 2016.
   Google Scholar
• OECD. (2019). Institutional and regulatory framework for SME policy making. Sme policy index.
   Google Scholar
• Olawale, F., & Garwe, D. (2010). Obstacles to the growth of new SMEs in South Africa: A principal component analysis approach. African Journal of Business Management, 4(5), 729–738. https://academicjournals.org/article/article1380715803_Olawale%20and%20Garwe.pdf
   Google Scholar
• Penrose, E. (1959). The theory of the growth of the firm. Oxford University Press.
   Google Scholar
• Pope, J., & Abdul-Jabbar, H. (2008). Tax compliance costs of small and medium enterprises in Malaysia: Policy Implications. Curtin University of Technology.
   Google Scholar
• Schaffer, M., & Weder, B. (2001). Firm size and the business environment: Worldwide survey results (Discussion Paper No. 4). International Finance Corporation.
   Google Scholar
• Storey, J. (1994). Understanding the small business sector. Routledge.
   Google Scholar
• Tomlin, B. (2008). Cleaning hurdles: Key reform to make small business more successful. Howe Institute. Commentary No. 264.
   Google Scholar
• Wong, Y., & Aspinwall, E. (2004). Characterizing knowledge management in the small business environment. Journal of Knowledge Management, 8(3), 44–61. https://doi.org/10.1108/13673270410541033
   Google Scholar
• World Bank. (2015). Established that over 50% of SMEs globally does not have adequate capital which is considered as main hindrance to their growth.
   Google Scholar
• World Bank Enterprise Survey (WEBS). (2018). Kenya, 2018–2019. https://doi.org/10.48529/475c-n477
   Google Scholar