Abdul, FaridaMcFie, Jim Boyd2022-05-102022-05-102019-04-25Abdul, 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), 90-106.2304-10132304-1269http://ir-library.ku.ac.ke/handle/123456789/23714A Research Article in the Review of Integrative Business and Economics ResearchThis 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.enTax complianceTax complexityTax fairnessPerceived behavioural controlArticle