id	sid	eid	entity	type
aijssr-1783	1	1	american international journal of social science research 12(1	ORG
aijssr-1783	1	2	2022	CARDINAL
aijssr-1783	1	3	30	CARDINAL
aijssr-1783	1	4	38 30	CARDINAL
aijssr-1783	1	5	12 no 1	CARDINAL
aijssr-1783	1	6	2576-103x	CARDINAL
aijssr-1783	1	7	e-issn	ORG
aijssr-1783	1	8	2576-1048	CARDINAL
aijssr-1783	1	9	kenya	GPE
aijssr-1783	2	1	a)1	PRODUCT
aijssr-1783	2	2	kilimani	GPE
aijssr-1783	2	3	nairobi	GPE
aijssr-1783	2	4	kenya	GPE
aijssr-1783	6	1	o	DATE
aijssr-1783	6	2	14thjune 2022	CARDINAL
aijssr-1783	6	3	13th	ORDINAL
aijssr-1783	6	4	2022	CARDINAL
aijssr-1783	6	5	15th	ORDINAL
aijssr-1783	6	6	2022	CARDINAL
aijssr-1783	7	1	sme development compliance	ORG
aijssr-1783	7	2	jel	ORG
aijssr-1783	7	3	kenya	GPE
aijssr-1783	7	4	first	ORDINAL
aijssr-1783	9	1	kenya	GPE
aijssr-1783	9	2	four	CARDINAL
aijssr-1783	9	3	the sme development agenda	ORG
aijssr-1783	9	4	1	CARDINAL
aijssr-1783	9	5	2	CARDINAL
aijssr-1783	9	6	3	CARDINAL
aijssr-1783	9	7	4	CARDINAL
aijssr-1783	13	1	2022	CARDINAL
aijssr-1783	14	1	cribfb, usa	ORG
aijssr-1783	16	1	kenya	GPE
aijssr-1783	18	1	the kenya national bureau of statistics	ORG
aijssr-1783	18	2	2016	CARDINAL
aijssr-1783	18	3	only 21%	PERCENT
aijssr-1783	18	4	7.41 million	CARDINAL
aijssr-1783	19	1	15 million	CARDINAL
aijssr-1783	19	2	kenyans	NORP
aijssr-1783	19	3	the kenya revenue authority	ORG
aijssr-1783	19	4	6.1 million	CARDINAL
aijssr-1783	19	5	2022	CARDINAL
aijssr-1783	26	1	kenya national tax policy	ORG
aijssr-1783	26	2	2022	CARDINAL
aijssr-1783	26	3	first	ORDINAL
aijssr-1783	26	4	kenya	GPE
aijssr-1783	28	1	annually	DATE
aijssr-1783	28	2	the financial year	DATE
aijssr-1783	28	3	kenya	GPE
aijssr-1783	28	4	2017	DATE
aijssr-1783	29	1	2012	DATE
aijssr-1783	30	1	kenya national tax policy	ORG
aijssr-1783	30	2	2022	CARDINAL
aijssr-1783	30	3	kenya	GPE
aijssr-1783	31	1	kenya vision 2030	ORG
aijssr-1783	31	2	kenya	GPE
aijssr-1783	31	3	2030	CARDINAL
aijssr-1783	31	4	kenya	GPE
aijssr-1783	31	5	2022	CARDINAL
aijssr-1783	32	1	1corresponding	ORG
aijssr-1783	32	2	0000-0003-2763-4014	CARDINAL
aijssr-1783	32	3	2022	CARDINAL
aijssr-1783	34	1	https://doi.org/10.46281/aijssr.v12i1.1783	CARDINAL
aijssr-1783	34	2	2022	CARDINAL
aijssr-1783	35	1	kenya	GPE
aijssr-1783	36	1	american international journal of social science research	ORG
aijssr-1783	36	2	12(1	CARDINAL
aijssr-1783	36	3	30	CARDINAL
aijssr-1783	37	1	https://doi.org/10.46281/aijssr.v12i1.1783	CARDINAL
aijssr-1783	37	2	https://doi.org/10.46281/aijssr.v12i1.1783	CARDINAL
aijssr-1783	37	3	american international journal of social science	ORG
aijssr-1783	37	4	2022	CARDINAL
aijssr-1783	37	5	30	CARDINAL
aijssr-1783	39	1	one	CARDINAL
aijssr-1783	39	2	2022	CARDINAL
aijssr-1783	40	1	kenya	GPE
aijssr-1783	40	2	2022	CARDINAL
aijssr-1783	42	1	kenya	GPE
aijssr-1783	42	2	2010	DATE
aijssr-1783	45	1	annual	DATE
aijssr-1783	47	1	the national assembly	ORG
aijssr-1783	47	2	kenya	GPE
aijssr-1783	47	3	2017	CARDINAL
aijssr-1783	47	4	four	CARDINAL
aijssr-1783	47	5	kenya	GPE
aijssr-1783	57	1	every three months	DATE
aijssr-1783	58	1	quarterly	DATE
aijssr-1783	58	2	quarterly	DATE
aijssr-1783	59	1	annual	DATE
aijssr-1783	62	1	previous fiscal year	DATE
aijssr-1783	64	1	kenya	GPE
aijssr-1783	64	2	approximately 7 million	CARDINAL
aijssr-1783	64	3	kenya	GPE
aijssr-1783	64	4	today	DATE
aijssr-1783	65	1	2022	CARDINAL
aijssr-1783	66	1	up to 90%	PERCENT
aijssr-1783	67	1	2016	DATE
aijssr-1783	68	1	kenya	GPE
aijssr-1783	69	1	more than 15 million	MONEY
aijssr-1783	69	2	kenyans	NORP
aijssr-1783	69	3	29%	PERCENT
aijssr-1783	69	4	2016	DATE
aijssr-1783	70	1	smes	ORG
aijssr-1783	70	2	africa	LOC
aijssr-1783	71	1	76%	PERCENT
aijssr-1783	71	2	kenya	GPE
aijssr-1783	71	3	age 35	DATE
aijssr-1783	72	1	africa	LOC
aijssr-1783	73	1	kenya	GPE
aijssr-1783	74	1	kenyans	NORP
aijssr-1783	76	1	2016	DATE
aijssr-1783	78	1	last-mile	QUANTITY
aijssr-1783	80	1	2021	CARDINAL
aijssr-1783	81	1	third	ORDINAL
aijssr-1783	82	1	kenya et al.	GPE
aijssr-1783	82	2	2021	CARDINAL
aijssr-1783	85	1	three	CARDINAL
aijssr-1783	85	2	1	CARDINAL
aijssr-1783	85	3	2012	DATE
aijssr-1783	85	4	2	CARDINAL
aijssr-1783	85	5	3	CARDINAL
aijssr-1783	85	6	kenya	GPE
aijssr-1783	85	7	2020	DATE
aijssr-1783	86	1	kenya national tax policy	ORG
aijssr-1783	86	2	2022	CARDINAL
aijssr-1783	87	1	american international journal of social science	ORG
aijssr-1783	87	2	2022	CARDINAL
aijssr-1783	87	3	30	CARDINAL
aijssr-1783	88	1	smes	ORG
aijssr-1783	88	2	ilo	ORG
aijssr-1783	89	1	ilo	ORG
aijssr-1783	90	1	marchese	NORP
aijssr-1783	90	2	n.d.	GPE
aijssr-1783	91	1	kenya	GPE
aijssr-1783	92	1	a calendar year	DATE
aijssr-1783	93	1	an estimated 7 million	CARDINAL
aijssr-1783	93	2	15 million	CARDINAL
aijssr-1783	93	3	about two	CARDINAL
aijssr-1783	93	4	2016	DATE
aijssr-1783	98	1	first	ORDINAL
aijssr-1783	99	1	secondly	ORDINAL
aijssr-1783	99	2	annually	DATE
aijssr-1783	101	1	the kenya revenue authority	ORG
aijssr-1783	101	2	6.1 million	CARDINAL
aijssr-1783	101	3	2021	DATE
aijssr-1783	102	1	17.4 million	CARDINAL
aijssr-1783	102	2	2022	CARDINAL
aijssr-1783	102	3	7 million	CARDINAL
aijssr-1783	102	4	2016	DATE
aijssr-1783	103	1	kenya	GPE
aijssr-1783	105	1	kenya	GPE
aijssr-1783	107	1	monthly	DATE
aijssr-1783	107	2	677.19	CARDINAL
aijssr-1783	107	3	kra	NORP
aijssr-1783	107	4	n.d.	GPE
aijssr-1783	108	1	kenyan	NORP
aijssr-1783	110	1	kenya national tax policy	ORG
aijssr-1783	111	1	kenya national tax policy	ORG
aijssr-1783	111	2	2022	CARDINAL
aijssr-1783	112	1	four	CARDINAL
aijssr-1783	112	2	1	CARDINAL
aijssr-1783	112	3	2	CARDINAL
aijssr-1783	112	4	3	CARDINAL
aijssr-1783	112	5	4	CARDINAL
aijssr-1783	113	1	four	CARDINAL
aijssr-1783	116	1	gonzález	PERSON
aijssr-1783	116	2	2020	DATE
aijssr-1783	116	3	latin america	LOC
aijssr-1783	116	4	caribbean	LOC
aijssr-1783	116	5	only 0.1% to 3.9%	PERCENT
aijssr-1783	118	1	2012	DATE
aijssr-1783	122	1	the ministry of micro	ORG
aijssr-1783	122	2	kenya	GPE
aijssr-1783	122	3	india	GPE
aijssr-1783	122	4	brazil	GPE
aijssr-1783	124	1	only two to three years	CARDINAL
aijssr-1783	126	1	kenya	GPE
aijssr-1783	126	2	30%	PERCENT
aijssr-1783	127	1	40%	PERCENT
aijssr-1783	127	2	kenya	GPE
aijssr-1783	127	3	2016	DATE
aijssr-1783	128	1	india	GPE
aijssr-1783	129	1	two	CARDINAL
aijssr-1783	130	1	facebook	ORG
aijssr-1783	130	2	amazon	ORG
aijssr-1783	130	3	india	GPE
aijssr-1783	130	4	n.d.	GPE
aijssr-1783	131	1	american international journal of social science	ORG
aijssr-1783	131	2	2022	CARDINAL
aijssr-1783	131	3	30	CARDINAL
aijssr-1783	134	1	machese	ORG
aijssr-1783	134	2	n.d.	GPE
aijssr-1783	134	3	ptrs	PERSON
aijssr-1783	135	1	chen et al	PERSON
aijssr-1783	136	1	2011	DATE
aijssr-1783	136	2	ptrs	ORG
aijssr-1783	138	1	oecd	ORG
aijssr-1783	138	2	2015	CARDINAL
aijssr-1783	141	1	chen et al	PERSON
aijssr-1783	142	1	2011	DATE
aijssr-1783	145	1	eastern europe	LOC
aijssr-1783	145	2	central asian	NORP
aijssr-1783	145	3	the late 1990s	DATE
aijssr-1783	145	4	mid the 2000s	DATE
aijssr-1783	148	1	two-thirds	CARDINAL
aijssr-1783	148	2	engelschalk & loeprick	ORG
aijssr-1783	148	3	2015	DATE
aijssr-1783	149	1	japan	GPE
aijssr-1783	149	2	a year	DATE
aijssr-1783	150	1	three years	DATE
aijssr-1783	150	2	zhang & shvili	ORG
aijssr-1783	150	3	2020	DATE
aijssr-1783	151	1	kenya	GPE
aijssr-1783	152	1	marchese	PERSON
aijssr-1783	152	2	n.d.	GPE
aijssr-1783	153	1	kenya	GPE
aijssr-1783	155	1	kenya	GPE
aijssr-1783	157	1	yearly	DATE
aijssr-1783	157	2	the kenya revenue authority	ORG
aijssr-1783	158	1	kenya national tax policy	ORG
aijssr-1783	159	1	zhang & shvili	ORG
aijssr-1783	159	2	2020	DATE
aijssr-1783	160	1	kenya	GPE
aijssr-1783	160	2	kenya	GPE
aijssr-1783	161	1	two	CARDINAL
aijssr-1783	161	2	1	CARDINAL
aijssr-1783	161	3	2	CARDINAL
aijssr-1783	162	1	two	CARDINAL
aijssr-1783	164	1	kenya et al.	GPE
aijssr-1783	164	2	2021	CARDINAL
aijssr-1783	165	1	kenya	GPE
aijssr-1783	165	2	kra	NORP
aijssr-1783	165	3	n.d.	GPE
aijssr-1783	166	1	kenya	GPE
aijssr-1783	166	2	ministry of industry	ORG
aijssr-1783	166	3	annual	DATE
aijssr-1783	166	4	2020	DATE
aijssr-1783	168	1	the kenya national bureau of statistics states	ORG
aijssr-1783	168	2	annual	DATE
aijssr-1783	168	3	at least kshs 600,000	QUANTITY
aijssr-1783	169	1	12,000,000	CARDINAL
aijssr-1783	169	2	knbs	ORG
aijssr-1783	169	3	2016	DATE
aijssr-1783	170	1	kenya	GPE
aijssr-1783	170	2	5 million	CARDINAL
aijssr-1783	170	3	kenya	GPE
aijssr-1783	170	4	2017	DATE
aijssr-1783	172	1	2015	CARDINAL
aijssr-1783	175	1	1	CARDINAL
aijssr-1783	175	2	2	CARDINAL
aijssr-1783	175	3	3	CARDINAL
aijssr-1783	175	4	4	CARDINAL
aijssr-1783	176	1	kenya	GPE
aijssr-1783	178	1	american international journal of social science	ORG
aijssr-1783	178	2	2022	CARDINAL
aijssr-1783	178	3	30	CARDINAL
aijssr-1783	178	4	38 34	CARDINAL
aijssr-1783	178	5	every five years	DATE
aijssr-1783	179	1	kenya	GPE
aijssr-1783	179	2	2030	DATE
aijssr-1783	183	1	the kenya revenue authority	ORG
aijssr-1783	183	2	2021	DATE
aijssr-1783	185	1	1.5%	PERCENT
aijssr-1783	185	2	kenya	GPE
aijssr-1783	186	1	covid-19	PRODUCT
aijssr-1783	186	2	the world bank	ORG
aijssr-1783	186	3	kenya	GPE
aijssr-1783	187	1	2021	CARDINAL
aijssr-1783	187	2	7.5%	PERCENT
aijssr-1783	187	3	africa	LOC
aijssr-1783	187	4	4%	PERCENT
aijssr-1783	188	1	2022	CARDINAL
aijssr-1783	189	1	2022	CARDINAL
aijssr-1783	191	1	25%	PERCENT
aijssr-1783	191	2	12.5%	PERCENT
aijssr-1783	191	3	the fiscal years 2020	DATE
aijssr-1783	191	4	2021	CARDINAL
aijssr-1783	191	5	2022	CARDINAL
aijssr-1783	191	6	zhang & shvili	ORG
aijssr-1783	191	7	2020	DATE
aijssr-1783	193	1	marchese	NORP
aijssr-1783	193	2	n.d.	GPE
aijssr-1783	196	1	over 70%	PERCENT
aijssr-1783	196	2	about 75%	PERCENT
aijssr-1783	196	3	2016	DATE
aijssr-1783	197	1	africa	LOC
aijssr-1783	197	2	marchese	NORP
aijssr-1783	197	3	n.d.	GPE
aijssr-1783	200	1	2012	DATE
aijssr-1783	203	1	oecd	ORG
aijssr-1783	203	2	2015	DATE
aijssr-1783	204	1	engelschalk	PERSON
aijssr-1783	204	2	2015	DATE
aijssr-1783	207	1	the kenya national bureau of statistics back	ORG
aijssr-1783	207	2	2016	DATE
aijssr-1783	207	3	annual	DATE
aijssr-1783	208	1	the kenya revenue authority	ORG
aijssr-1783	208	2	mse associations	ORG
aijssr-1783	209	1	kenya	GPE
aijssr-1783	209	2	2022	CARDINAL
aijssr-1783	209	3	covid-19	PRODUCT
aijssr-1783	210	1	kenya	GPE
aijssr-1783	212	1	2022	CARDINAL
aijssr-1783	212	2	15%	PERCENT
aijssr-1783	212	3	ksh	ORG
aijssr-1783	212	4	494.3 billion	MONEY
aijssr-1783	212	5	usd 4.17 billion	MONEY
aijssr-1783	212	6	2018	DATE
aijssr-1783	212	7	covid-19	PERSON
aijssr-1783	212	8	ksh	ORG
aijssr-1783	212	9	566.3 billion	MONEY
aijssr-1783	212	10	usd 4.78 billion	MONEY
aijssr-1783	212	11	2021	CARDINAL
aijssr-1783	213	1	64%	PERCENT
aijssr-1783	213	2	the same period	DATE
aijssr-1783	214	1	63.2%	PERCENT
aijssr-1783	214	2	ksh 15.3 trillion	MONEY
aijssr-1783	214	3	2020	DATE
aijssr-1783	214	4	2021	CARDINAL
aijssr-1783	215	1	the kenya revenue authority	ORG
aijssr-1783	215	2	2021	CARDINAL
aijssr-1783	216	1	2021	CARDINAL
aijssr-1783	217	1	kumar	PERSON
aijssr-1783	217	2	2021	CARDINAL
aijssr-1783	220	1	2012	DATE
aijssr-1783	221	1	1st january 2021	DATE
aijssr-1783	221	2	1.5%	PERCENT
aijssr-1783	221	3	kenya	GPE
aijssr-1783	222	1	2022	CARDINAL
aijssr-1783	222	2	kenya	GPE
aijssr-1783	222	3	3%	PERCENT
aijssr-1783	222	4	july 2022	DATE
aijssr-1783	223	1	american international journal of social science	ORG
aijssr-1783	223	2	2022	CARDINAL
aijssr-1783	223	3	30	CARDINAL
aijssr-1783	223	4	6%	PERCENT
aijssr-1783	224	1	3%	PERCENT
aijssr-1783	224	2	kumar	PERSON
aijssr-1783	224	3	2021	DATE
aijssr-1783	225	1	singapore	GPE
aijssr-1783	226	1	singapore	GPE
aijssr-1783	226	2	singapore	GPE
aijssr-1783	226	3	2021	CARDINAL
aijssr-1783	227	1	30 million	CARDINAL
aijssr-1783	227	2	kenya	GPE
aijssr-1783	227	3	above 18 years	DATE
aijssr-1783	228	1	slightly more than half	CARDINAL
aijssr-1783	228	2	2022	CARDINAL
aijssr-1783	229	1	kra	PERSON
aijssr-1783	229	2	6.1 million	CARDINAL
aijssr-1783	229	3	2021	DATE
aijssr-1783	230	1	kra	PERSON
aijssr-1783	230	2	less than 35%	PERCENT
aijssr-1783	231	1	an additional	MONEY
aijssr-1783	231	2	2 million	CARDINAL
aijssr-1783	232	1	kra	PERSON
aijssr-1783	232	2	68%	PERCENT
aijssr-1783	232	3	88%	PERCENT
aijssr-1783	232	4	2021	DATE
aijssr-1783	233	1	kra	PERSON
aijssr-1783	235	1	al-ttaffi et al	ORG
aijssr-1783	236	1	2021	CARDINAL
aijssr-1783	236	2	marchese	PERSON
aijssr-1783	236	3	n.d.	GPE
aijssr-1783	237	1	brazil	GPE
aijssr-1783	237	2	one	CARDINAL
aijssr-1783	238	1	2015	DATE
aijssr-1783	241	1	brazilian	NORP
aijssr-1783	241	2	brazilian	NORP
aijssr-1783	241	3	2015	DATE
aijssr-1783	243	1	oecd	ORG
aijssr-1783	243	2	2022	CARDINAL
aijssr-1783	245	1	the kenya revenue authority	ORG
aijssr-1783	249	1	the year	DATE
aijssr-1783	256	1	al-ttaffi et al	ORG
aijssr-1783	257	1	2021	CARDINAL
aijssr-1783	258	1	engelschalk	PERSON
aijssr-1783	258	2	2015	CARDINAL
aijssr-1783	260	1	every five years	DATE
aijssr-1783	261	1	one	CARDINAL
aijssr-1783	264	1	today	DATE
aijssr-1783	264	2	dst	ORG
aijssr-1783	264	3	2022	CARDINAL
aijssr-1783	266	1	kenya	GPE
aijssr-1783	266	2	jargon	ORG
aijssr-1783	268	1	the kenya national bureau of statistics	ORG
aijssr-1783	268	2	60.6%	PERCENT
aijssr-1783	268	3	90.2%	PERCENT
aijssr-1783	268	4	71.1%	PERCENT
aijssr-1783	268	5	2016	DATE
aijssr-1783	269	1	oecd	ORG
aijssr-1783	269	2	2012	DATE
aijssr-1783	270	1	annual	DATE
aijssr-1783	270	2	american international journal of social science	ORG
aijssr-1783	270	3	2022	CARDINAL
aijssr-1783	270	4	30	CARDINAL
aijssr-1783	271	1	three	CARDINAL
aijssr-1783	271	2	annual	DATE
aijssr-1783	273	1	gonzález	PERSON
aijssr-1783	273	2	2020	DATE
aijssr-1783	275	1	kenya	GPE
aijssr-1783	275	2	kenya	GPE
aijssr-1783	275	3	2018	DATE
aijssr-1783	276	1	nhif	ORG
aijssr-1783	278	1	brazil	GPE
aijssr-1783	278	2	brazilian	NORP
aijssr-1783	279	1	65%	PERCENT
aijssr-1783	279	2	brazilian	NORP
aijssr-1783	279	3	one-quarter	DATE
aijssr-1783	279	4	2015	DATE
aijssr-1783	282	1	one	CARDINAL
aijssr-1783	282	2	brazilian	NORP
aijssr-1783	283	1	brazil	GPE
aijssr-1783	285	1	1972	DATE
aijssr-1783	285	2	the national deliberative council	ORG
aijssr-1783	285	3	27	CARDINAL
aijssr-1783	285	4	brazilian	NORP
aijssr-1783	291	1	india	GPE
aijssr-1783	291	2	india	GPE
aijssr-1783	291	3	world bank	ORG
aijssr-1783	291	4	7.5% to 12.5%	PERCENT
aijssr-1783	291	5	one	CARDINAL
aijssr-1783	291	6	4%	PERCENT
aijssr-1783	291	7	covid-19	GPE
aijssr-1783	293	1	india	GPE
aijssr-1783	293	2	us$ 45 billion	MONEY
aijssr-1783	293	3	us$ 150 billion	MONEY
aijssr-1783	294	1	8%	PERCENT
aijssr-1783	294	2	about 4.5 million	CARDINAL
aijssr-1783	295	1	kenya	GPE
aijssr-1783	295	2	india	GPE
aijssr-1783	296	1	india	GPE
aijssr-1783	296	2	kenya	GPE
aijssr-1783	297	1	kenya	GPE
aijssr-1783	297	2	india	GPE
aijssr-1783	298	1	indian	NORP
aijssr-1783	299	1	kenya	GPE
aijssr-1783	302	1	june 25	DATE
aijssr-1783	302	2	2021	DATE
aijssr-1783	302	3	6.87 million	CARDINAL
aijssr-1783	302	4	us$ 15.67 billion	MONEY
aijssr-1783	302	5	2 million	CARDINAL
aijssr-1783	302	6	52,651	CARDINAL
aijssr-1783	303	1	72%	PERCENT
aijssr-1783	303	2	28%	PERCENT
aijssr-1783	306	1	india	GPE
aijssr-1783	307	1	indian	NORP
aijssr-1783	308	1	two	CARDINAL
aijssr-1783	308	2	kvic	PERSON
aijssr-1783	309	1	india	GPE
aijssr-1783	310	1	facebook	ORG
aijssr-1783	310	2	amazon	ORG
aijssr-1783	310	3	indian	NORP
aijssr-1783	311	1	india	GPE
aijssr-1783	314	1	covid-19	PRODUCT
aijssr-1783	314	2	india	GPE
aijssr-1783	315	1	kumar	PERSON
aijssr-1783	315	2	2021	CARDINAL
aijssr-1783	316	1	less than 1.5 crores	QUANTITY
aijssr-1783	316	2	annual	DATE
aijssr-1783	317	1	1%	PERCENT
aijssr-1783	318	1	american international journal of social science	ORG
aijssr-1783	318	2	2022	CARDINAL
aijssr-1783	318	3	30	CARDINAL
aijssr-1783	323	1	every five years	DATE
aijssr-1783	325	1	2030	CARDINAL
aijssr-1783	328	1	first	ORDINAL
aijssr-1783	328	2	five-year	DATE
aijssr-1783	335	1	nhif	ORG
aijssr-1783	336	1	oecd	ORG
aijssr-1783	336	2	2012	DATE
aijssr-1783	337	1	v.o.	GPE
aijssr-1783	337	2	v.o.	ORG
aijssr-1783	337	3	v.o.	ORG
aijssr-1783	337	4	v.o.	ORG
aijssr-1783	337	5	v.o.	ORG
aijssr-1783	337	6	v.o.	ORG
aijssr-1783	337	7	v.o.	GPE
aijssr-1783	337	8	v.o.	GPE
aijssr-1783	337	9	v.o.	GPE
aijssr-1783	337	10	v.o.	ORG
aijssr-1783	338	1	v.o.	ORG
aijssr-1783	338	2	v.o.	ORG
aijssr-1783	338	3	v.o.	ORG
aijssr-1783	338	4	v.o.	ORG
aijssr-1783	345	1	al-ttaffi	PERSON
aijssr-1783	345	2	l. h.	PERSON
aijssr-1783	345	3	abdul-jabbar	PERSON
aijssr-1783	345	4	bin-nashwan	PERSON
aijssr-1783	345	5	s. a.	PERSON
aijssr-1783	345	6	2021	CARDINAL
aijssr-1783	346	1	yemen	GPE
aijssr-1783	347	1	international journal of banking	ORG
aijssr-1783	347	2	16(2	CARDINAL
aijssr-1783	347	3	23	CARDINAL
aijssr-1783	348	1	o. w.	PERSON
aijssr-1783	348	2	s. a.	PERSON
aijssr-1783	348	3	2012	DATE
aijssr-1783	349	1	nigerian	NORP
aijssr-1783	351	1	a., & gonzález	ORG
aijssr-1783	351	2	2020	DATE
aijssr-1783	352	1	the 80%	PERCENT
aijssr-1783	352	2	2%	PERCENT
aijssr-1783	353	1	inter-american	NORP
aijssr-1783	354	1	https://www.ciat.org/ciatblog-taxation-for-smes/?lang=en central bank	ORG
aijssr-1783	354	2	kenya	GPE
aijssr-1783	354	3	kenya national bureau of statistics, & fsd	ORG
aijssr-1783	354	4	kenya	GPE
aijssr-1783	355	1	2021	CARDINAL
aijssr-1783	356	1	2021	CARDINAL
aijssr-1783	357	1	kenya	GPE
aijssr-1783	358	1	chen	PERSON
aijssr-1783	358	2	d.	NORP
aijssr-1783	358	3	mintz	PERSON
aijssr-1783	358	4	j., & lee	ORG
aijssr-1783	358	5	f. c. (	PERSON
aijssr-1783	358	6	2011	DATE
aijssr-1783	360	1	university of calgary	ORG
aijssr-1783	360	2	4(7	CARDINAL
aijssr-1783	361	1	deloitte	ORG
aijssr-1783	362	1	2021	CARDINAL
aijssr-1783	363	1	2022	CARDINAL
aijssr-1783	363	2	deloitte	ORG
aijssr-1783	364	1	deloitte singapore	ORG
aijssr-1783	365	1	july 18	DATE
aijssr-1783	365	2	2022	CARDINAL
aijssr-1783	365	3	m., & loeprick	ORG
aijssr-1783	365	4	j. (	ORG
aijssr-1783	365	5	2015	CARDINAL
aijssr-1783	366	1	7449	DATE
aijssr-1783	367	1	world bank	ORG
aijssr-1783	368	1	kenya	GPE
aijssr-1783	369	1	2016	CARDINAL
aijssr-1783	370	1	33	CARDINAL
aijssr-1783	370	2	2015	DATE
aijssr-1783	371	1	ed	PERSON
aijssr-1783	372	1	the national council for law	ORG
aijssr-1783	373	1	kenya	GPE
aijssr-1783	374	1	2022	CARDINAL
aijssr-1783	376	1	india	GPE
aijssr-1783	377	1	n.d.	GPE
aijssr-1783	378	1	india	GPE
aijssr-1783	379	1	india	GPE
aijssr-1783	380	1	july 20	DATE
aijssr-1783	380	2	2022	DATE
aijssr-1783	381	1	kenya	GPE
aijssr-1783	382	1	2018	DATE
aijssr-1783	384	1	july 22	DATE
aijssr-1783	384	2	2022	CARDINAL
aijssr-1783	385	1	kenya	GPE
aijssr-1783	386	1	2017	CARDINAL
aijssr-1783	387	1	kenya	GPE
aijssr-1783	388	1	july 20	DATE
aijssr-1783	388	2	2022	CARDINAL
aijssr-1783	389	1	2016	CARDINAL
aijssr-1783	391	1	kenya national bureau of statistics	ORG
aijssr-1783	392	1	otieno	ORG
aijssr-1783	392	2	american international journal of social science	ORG
aijssr-1783	392	3	2022	CARDINAL
aijssr-1783	392	4	30	CARDINAL
aijssr-1783	393	1	2021	CARDINAL
aijssr-1783	394	1	8th	ORDINAL
aijssr-1783	394	2	2021/2022	GPE
aijssr-1783	394	3	2023/2024	DATE
aijssr-1783	395	1	kenya	GPE
aijssr-1783	396	1	knbs	PERSON
aijssr-1783	397	1	2022	CARDINAL
aijssr-1783	398	1	2022	CARDINAL
aijssr-1783	399	1	kenya national bureau of statistics	ORG
aijssr-1783	400	1	kra	PERSON
aijssr-1783	401	1	n.d.	GPE
aijssr-1783	403	1	kenya	GPE
aijssr-1783	404	1	july 19	DATE
aijssr-1783	404	2	2022	CARDINAL
aijssr-1783	404	3	https://www.kra.go.ke/business/small-traders/taxation-for-small-traders/turnover-tax-tot kumar	PERSON
aijssr-1783	404	4	2021	CARDINAL
aijssr-1783	407	1	july 17	DATE
aijssr-1783	407	2	2022	CARDINAL
aijssr-1783	407	3	marchese	PERSON
aijssr-1783	407	4	m. (n.d.	PERSON
aijssr-1783	409	1	ilo	GPE
aijssr-1783	409	2	september 17	DATE
aijssr-1783	409	3	2022	DATE
aijssr-1783	409	4	n. m.	PERSON
aijssr-1783	409	5	t. a.	GPE
aijssr-1783	409	6	c. k.	PERSON
aijssr-1783	409	7	sienaert, a., & angelique	PERSON
aijssr-1783	409	8	2022	CARDINAL
aijssr-1783	410	1	kenya	GPE
aijssr-1783	410	2	english	LANGUAGE
aijssr-1783	411	1	world bank	ORG
aijssr-1783	413	1	2020	DATE
aijssr-1783	414	1	kenya	GPE
aijssr-1783	414	2	05	CARDINAL
aijssr-1783	414	3	2020	DATE
aijssr-1783	415	1	kenya	GPE
aijssr-1783	416	1	njanja, a.	PERSON
aijssr-1783	416	2	2022	CARDINAL
aijssr-1783	417	1	kenya	GPE
aijssr-1783	419	1	july 21	DATE
aijssr-1783	419	2	2022	DATE
aijssr-1783	419	3	2016	DATE
aijssr-1783	422	1	july 21	DATE
aijssr-1783	422	2	2022	DATE
aijssr-1783	423	1	oecd	ORG
aijssr-1783	424	1	2012	DATE
aijssr-1783	427	1	oecd	ORG
aijssr-1783	428	1	2015	CARDINAL
aijssr-1783	429	1	oecd	ORG
aijssr-1783	430	1	oecd	ORG
aijssr-1783	431	1	oecd	ORG
aijssr-1783	432	1	2022	CARDINAL
aijssr-1783	434	1	oecd	ORG
aijssr-1783	435	1	l. c.	PERSON
aijssr-1783	435	2	e. a.	PERSON
aijssr-1783	435	3	2015	CARDINAL
aijssr-1783	437	1	ssrn	PERSON
aijssr-1783	439	1	2022	CARDINAL
aijssr-1783	440	1	kenya	GPE
aijssr-1783	440	2	2015–2020	CARDINAL
aijssr-1783	441	1	july 19	DATE
aijssr-1783	441	2	2022	CARDINAL
aijssr-1783	441	3	https://www.statista.com/statistics/1134332/total-employment-in-kenya	NORP
aijssr-1783	441	4	the national assembly	ORG
aijssr-1783	441	5	kenya	GPE
aijssr-1783	442	1	2017	CARDINAL
aijssr-1783	443	1	the national assembly	ORG
aijssr-1783	443	2	29	CARDINAL
aijssr-1783	445	1	zhang, m., & shvili	ORG
aijssr-1783	445	2	t. m.	PERSON
aijssr-1783	445	3	2020	DATE
aijssr-1783	446	1	covid-19	ORG
aijssr-1783	448	1	july 17	DATE
aijssr-1783	448	2	2022	CARDINAL
aijssr-1783	449	1	2022	CARDINAL
aijssr-1783	450	1	cribfb, usa	ORG
aijssr-1783	452	1	american international journal of social science research	ORG
aijssr-1783	452	2	2576-103x	CARDINAL
aijssr-1783	452	3	e-issn	ORG
aijssr-1783	452	4	2576-1048	CARDINAL
aijssr-1783	452	5	4.0	CARDINAL