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

Simple item page
dc.contributor.authorAbdul, Farida
dc.contributor.authorMcFie, Jim Boyd
dc.date.accessioned2022-05-10T09:24:18Z
dc.date.available2022-05-10T09:24:18Z
dc.date.issued2019-04-25
dc.descriptionA Research Article in the Review of Integrative Business and Economics Researchen_US
dc.description.abstractThis 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.en_US
dc.identifier.citationAbdul, F., & McFie, J. B. (2020). Tax complexity and compliance behaviour of large and medium sized business tax payers in Kenya. Review of Integrative Business and Economics Research, 9(2), 90-106.en_US
dc.identifier.issn2304-1013
dc.identifier.issn2304-1269
dc.identifier.urihttp://ir-library.ku.ac.ke/handle/123456789/23714
dc.language.isoenen_US
dc.publisherGMP Press and Printingen_US
dc.subjectTax complianceen_US
dc.subjectTax complexityen_US
dc.subjectTax fairnessen_US
dc.subjectPerceived behavioural controlen_US
dc.titleTax Complexity and Compliance Behaviour of Large and Medium Sized Business Tax Payers in Kenyaen_US
dc.typeArticleen_US
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Tax Complexity....pdf
Size:
318.21 KB
Format:
Adobe Portable Document Format
Description:
Research article
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
RP-Accounting and Finance Department