Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 123

Full Length Research Paper

Tax costs and tax compliance behaviour in Kenya

Farida Abdul
  • Farida Abdul
  • Strathmore School of Management and Commerce, Kenya.
  • Google Scholar
David Wang’ombe*
  • David Wang’ombe*
  • Strathmore School of Management and Commerce, Kenya.
  • Google Scholar

  •  Received: 03 October 2017
  •  Accepted: 18 December 2017
  •  Published: 31 January 2018


Abdul-Jabbar H (2009). Income tax non-compliance of small and medium enterprises in Malaysia:


Barclay D, Higgins C, Thompson R (1995). The Partial Least Squares (PLS) Approach to Casual Modeling: Personal Computer Adoption and use as an Illustration.


Barroso C, Carrion GC, Roldan JL (2010). Applying maximum likelihood and PLS on different sample sizes: studies on Servqual model and employee behaviour model. In V. Esposito Vinzi, W. W. Chin. J. Henseler & H. Wang (Eds.), Handbook of partial least squares: Concepts, methods and applications . Heidelberg: Springer. pp. 427-447


Bentler PM, Raykov T (2000). On measures of explained variance in nonrecursive structural equation models. J. Appl. Psychol. 85(1):125.


Blumenthal M, Slemrod J (1992). The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform. National Tax J. 45(2):185-202.


Bobek DD, Hatfield RC (2003). An investigation of the theory of planned behaviour and the role of moral obligation in tax compliance. Behav. Res. Account. 15:13-38


Chan K, Mo P (2000). Tax Holidays and Tax Noncompliance: An Empirical Study of Corporate Tax Audits in China's Developing Economy. Acc. Rev. pp. 469-484.


Chin WW (1998a). Issues and Opinion on Structural Equation Modelling. Manage. Info. Syst. Quarter. 22(1):7-15.


Chin WW (1998b). The Partial Least Squares Approach of Structural Equation Modeling. In G. A. Marcoulides (Ed.), Modern Methods for Business Research (pp. 295-336). Mahwah, NJ: Lawrence Erlbaum.


Chin WW (2009). PLS-Path Modelling. 


Chin WW (2010). How to Write Up and Report PLS Analysis. In V. Esposito Vinzi, W. W. Chin, J. Henseler & H. Wang (Eds.), Handbook of Partial Least Squares: Concepts, Methods and Applications (pp. 655-690). Heidelberg: Springer.


Chin WW, Dibbern J (2010). An Introduction to a Permutation Based Procedure for Multi-Group PLS Analysis: Results of Tests of Differences on Simulated Data and a Cross Cultural Analysis of the Sourcing of Information System Services Between Germany and the USA. In V. Esposito Vinzi, W. W. Chin, J. Henseler & H. Wang (Eds.), Handbook of Partial Least Squares: Concepts, Methods and Applications. Heidelberg: Springer. pp. 171-193.


Crivelli E, Gupta S (2014). Resource Blessing, Revenue Curse? Domestic Revenue Effort in Resource-Rich Countries, European Journal of Political Economy.


Devos K (2014). 'Tax Compliance Theory and the Literature', 'Tax Compliance Theory and the Literature', Factors Influencing Individual Taxpayer Compliance Behaviour, Springer. pp. 3-65.


Duarte P, Raposo M (2010). A PLS model to study brand preference: An application to the mobile phone market. In V. E. Vinzi, W. W. Chin, J. Henseler, & H. Wang (Eds.), Handbook of Partial Least Squares. Springer Berlin Heidelberg. pp. 449-485


Erich K, Niemirowski A, Wearing A (2006). Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers. J. Econ. Psychol. 27(4):502-517.


Evans C, Tran-Nam B (2010). Managing tax system complexity: Building bridges through pre-filled tax returns. Aust. Tax Forum 25(2):245-274.


Evans C, Lignier P, Tran-Nam B (2014). The tax compliance costs of large corporation: Recent empirical evidence", 11th International Tax Administration Conference, Atax, Sydney.


Evans C, Ritchie K, Tan-Nam B, Walpole M (1997). Taxation compliance costs: some recent empirical work and international comparisons. Austl. Tax F, P 93.


Fornell C, Larcker DF (1981). Evaluating structural equation models with unobservable variables and measurement error. J. Market. Res. 18(1):39-50.


Gefen D, Straub DW (2005). A practical guide to factorial validity using PLS-graph: tutorial and annotated example. Commun. Assoc. Inform. Syst. 16(2):91-109.


Gefen D, Straub DW, Boudreau MC (2000). Structural equation modelling and regression: Guidelines for research practice. Commun. Assoc. Inform. Syst. 4(7):1-77.


Gotz O, Liehr-Gobbers K, Krafft M (2010). Evaluation of structural equation models using the partial least squares (PLS) approach. In V. Esposito Vinzi, W. W. Chin, J. Henseler & H. Wang (Eds.), Handbook of partial least squares: Concepts, methods and applications (pp. 691-711). Heidelberg: Springer.


Haenlein M, Kaplan AM (2004). A beginner's guide to partial least squares analysis. Understanding Stat. 3(4):283-297.


Hair F, Hult T, Ringle C, Sarstedt M, Thiele KO (2017). Mirror, mirror on the wall: A comparative evaluation of composite-based structural equation modeling methods. J. Acad. Market. Sci.pp. 1-17.


Hair JF (2011). Essentials of Business Research Methods. Armonk, New York: M.E. Sharpe.


Hair JF, Black WC, Babin BJ, Anderson RE, Tatham RL (2006). Multivariate data analysis (6th ed.). New Jersey: Pearson Prentice Hall.


Hair JF, Ringle CM, Sarstedt M (2011). PLS-SEM: Indeed a silver bullet. J. Market. Theory Pract. 19(2):139-151.


Hair JF, Hult GTM, Ringle CM, Sarstedt M (2014). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Los Angeles: SAGE Publications.


Hanlon M, Mills L, Slemrod J (2007). An empirical examination of corporate tax noncompliance. In: Auerbach, A., Hines, J., Slemrod, J., (Eds.) Taxing Corporate Income in the 21st Century. Cambridge University Press, New York.


Hulland J (1999). Use of Partial Least Squares (PLS) in strategic management research: A review of four recent studies. Strat. Manage. J. 20(2):195-204.


International Monetary Fund (2014). Policy Paper on Macroeconomic Developments in Low Income developing Countries. (Washington)


James S, Alley C (2000). Tax Compliance, Self-Assessment and Tax Administration. J. Financ. Manage. Public. Serv. 2(2):27-42.


Joreskog KG (1973). A General Method for Estimating a Linear Structural Equation System. In A. S. Goldberger & O. D. Duncan (Eds.), Structural Equation Models in the Social Sciences (pp. 85-122). New York: Academic Press.


Kaplan S, Newberry K, Reckers P (1997). The Effect of Moral Reasoning and Educational Communications on Tax Evasion Intentions. J. Am. Tax. Assoc. 19(2):38-54.


Kerlinger FN, Lee HB (2000). Foundations of Behavioral Research, 4th edn, Harcourt College Publishers, Orlando: FL.


Kirchler E (2007). The Economic Psychology of Tax Behaviour. Cambridge, UK: Cambridge University Press.


Lignier P, Evans C, Tran-Nam B (2014). Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector', Australian Tax Forum, 29:217-247.


Mascagni G, Moore M, McCluskey R (2014). Tax Revenue Mobilization in Developing Countries: Issues and Challenges. Brussels: European Union, Directorate-General for External Policies of the Union, Directorate B, Policy Department.


McKerchar M (2010). Design and conduct of research in tax, law and accounting. Sydney: Thomson Reuters/Lawbook Co


McKerchar M (2003a). The impact of complexity upon tax compliance: A study of Australian personal taxpayers. Research Study No. 39. Sydney: Australian Tax Research Foundation.


Mohammed MB (2016). Import tax compliance: a study of customs agents in Malaysia utilising the theory of planned behaviour (Doctoral dissertation, University of Nottingham).


Organization for Economic Cooperation and Development (OECD) (2004). Compliance Risk Management: Managing and Improving Tax Compliance, Centre for Tax Policy and Administration.


Pallant J (2011). SPSS Survival Manual: A Step by Step Guide to Data Analysis Using SPSS Program. Crows Nest, NSW: Allen & Unwin.


Pope J (1993). The Compliance Costs of Taxation in Australia and Tax Simplification: The Issues Australian J. Manage. 18(1):69-90.


Urbach N, Ahlemann F (2010). Structural equation modeling in information systems research using partial least squares. JITTA: J. Info. Technol. Theory Applic. 11(2):5.


Richardson MA, Sawyer A (2001). A Taxonomy of the Tax Compliance Literature: Further Findings, Problems and Prospects. Australian Tax Forum, 16(2):137-320.


Ringle CM, Sarstedt M, Straub DW (2012). Editor's comments: A critical look at the use of PLS-SEM in MIS Quarterly. MIS Quarterly, 36(1):3-14.


Sapiei NS, Kasipillai J, Eze UC (2014). Determinants of Tax Compliance Behaviour of Corporate Taxpayers in Malaysia', J. Tax Res. 12(2):383-409.


Schneider F (2011). Handbook on the Shadow Economy. Cheltenham, UK: Edward Elgar Publishing Limited.


Schoonjans B, Van Cauwenberge P, Reekmans C, Simoens G (2011). A Survey of Tax Compliance Costs of Flemish SMEs: Magnitude and Determinants. Environ. Plan. C: Politics Space 29(4):605-621.


Schwarz A, Schwarz C (2007). The Role of Latent Beliefs and Group Cohesion in Predicting Group Decision Support System Success. Small Group Res. 38(1):195-228.


Slemrod J (2007). Cheating ourselves: The economics of tax evasion. The J. Econ. Perspect. 21(1):25.


Slemrod J (2015). Tax Compliance and Enforcement: New Research and its Policy Implications. Working Draft. 



Smart M (2012). The Application of the Theory of Planned Behaviour and Structural Equation Modelling in tax compliance behaviour: A New Zealand Study. Doctor of Philosophy, University of Canterbury, Christchurch.


Straub D, Boudreau MC, Gefen D (2004). Validation Guidelines for IS Positivist Research. Communications of the Associations for Information Systems, 13(24):380-427.


Tan LM, Sawyer A (2003). A synopsis of taxpayer compliance studies- Overview visa-vis New Zealand. New Zealand Journal of Taxation Law and Policy 9(4):431-454.


Tenenhaus M, Esposito VV, Chatelin YM, Lauro C (2005). PLS path modeling, Computational Statistics and Data Analysis, 48:159-205.


Tenenhaus M, Amato S, Esposito VV (2004). A global goodness-of-fit index for PLS structural equation modelling. In Proceedings of the XLII SIS Scientific Meeting, Vol. contributed Papers. Padova: CLEUP. pp. 739-742.


Trivedi VU, Shehata M, Mestelman S (2005). Attitudes, incentives and tax compliance. Can. Tax J. 52(1):29-61.


Yusof NAM, Ling LM, Wah YB (2014). Tax Non-Compliance Among SMCs in Malaysia: Tax Audit Evidence. Eur. J. Market. 15(2):215-234.