译文（字数 3082）：

肯尼亚小规模企业的纳税筹划与财务业绩

摘 要

为了确保活动的效率和有效性，适用性法律的可靠性与遵从性，小规模企业需要有足够的税收管制。本研究旨在探究纳税筹划中固定资本支出的程度,确定纳税筹划如何通过资本结构影响中小企业的效益,找出纳税筹划通过广告支出影响中小型企业的绩效，并评估企业纳税筹划如何通过法律形式影响中小企业在CBD的绩效。这项研究的总人数包括一百四十九受访者，其中每30%是来自同一个社会阶层。然后数据以百分比的形式和表生成。研究发现通过资本结构，纳税筹划的投资，广告告支出的固定资产计划对纳税筹划的影响,我们发现CBD中小企业的法律形式没有显著关系。研究建议,中小企业纳税筹划应该积极寻求建议。进一步的研究建议,非政府组织应当鼓励受访者做正式的纳税筹划,以增加他们的业务盈利能力。

关键词:避税，逃税，纳税筹划，资本结构

外文原文（字符数 10997）：

Tax Planning and Financial Performance of Small Scale Enterprises in Kenya

MUCAI G P, KINYA G S, NOOR A I

Abstract 

In 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 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 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 planning 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 NGOs 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.