Structure and Growth of Supermarkets in Nairobi

Abstract

Retailing is one of the most important sector(s) of this country. Retailing is the sale of goods and services to the ultimate consumer for personal, family or household use. It is an important tax collection point today because Value Added Tax is collected at retail level in this country as well as contributing to the welfare of the consumers by offering goods at reasonable prices. Professor McNair of Harvard championed the wheel of retailing theory which postulates that an efficient innovatory form of retailing is always entering the market and therefore attracts the public by its new appeal.