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Tax Complexity and Compliance Behaviour of Large and Medium Sized Business Tax Payers in Kenya

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Research article (318.2Kb)
Date
2019-04-25
Author
Abdul, Farida
McFie, Jim Boyd
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Abstract
This study investigates the role of tax fairness and complexity in tax compliance decisions among large and medium sized business tax payers in Kenya. The impact of perceived behavioural control is also examined. The study utilizes the Partial Least Square (PLS) approach with a sample of 142 businesses. The findings reveal that although fairness perceptions are multidimensional, only exchange fairness affects tax compliance behaviour of the business tax payers, however complexity affects the different aspects of fairness. Perceived behavioural control was found to have a significant negative effect on compliance behaviour. The findings point to the fact that tax authorities in Kenya and similar tax jurisdictions should strive to achieve exchange fairness as well as reduce instances where tax payers can have unchecked control over their business dealings in order to increase tax compliance.
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http://ir-library.ku.ac.ke/handle/123456789/23714
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  • RP-Accounting and Finance Department [270]

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