Abbreviation: J. Account. Taxation
Start Year: 2009
Published Articles: 90
https://doi.org/10.5897/JAT2017.0283[Article Number: 7D3A7B555792]
This study examines the influence of measures of tax compliance costs on tax compliance behaviour among medium and large corporate taxpayers in Kenya. It uses a Structural Equation Modelling (SEM) technique to establish the key cost drivers built using survey data, while controlling for key attributes of the tax system as well as firm characteristics. The results indicate that tax compliance in Kenya significantly... Read more.