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1. Keep the tax laws simple, small businesses don't have the resources to deal with complexity.
2. Don't penalize the successful. Tax businesses based on value-added rather than net income. In an income tax situation, a poorly run business pays no tax and a good one pays a lot. With value-add taxing two similar businesses will pay similar tax, regardless of profitability.


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Q: How tax policicy can be used to promote the growth of small and medium sized enterprices in kenya?
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