What type of study is this?

This is a Explanatory Research study.

Effect of Tax Aggressiveness on Value Added Tax Compliance Among Medium Taxpayers in the West of Nairobi Tax District, Kenya

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Explanatory research reveals tax aggressiveness negatively affects VAT compliance in medium taxpayers, suggesting regulatory improvements.

Tax aggressiveness negatively impacts VAT compliance, leading to lower government revenue collection in Kenya.
The regression analysis showed a significant negative effect on compliance (β = -0.268, p = 0.000).
Using an explanatory research design, primary data was gathered and analyzed with multiple linear regression.
The findings highlight the need for stronger enforcement against tax avoidance schemes to improve compliance.

Kipkechem et al. (2025) studied this question.

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Explanatory research reveals tax aggressiveness negatively affects VAT compliance in medium taxpayers, suggesting regulatory improvements.