What type of study is this?

This is a Explanatory Research Design study.

Sociological Behaviour and Excise Duty Compliance Nexus: Do Dispute Resolution Mechanisms Matter? Evidence From Alcoholic Beverage Manufacturers in Kenya

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Explanatory research reveals dispute resolution mechanisms enhance excise duty compliance in manufacturers, suggesting improved tax strategies.

Dispute resolution mechanisms enhance the positive impact of sociological behaviour on excise duty compliance, indicated by β=0.113 and p=0.000000.
Sociological behaviour significantly affects excise duty compliance with a positive effect of β=0.270 and p=0.000124, highlighting its importance.
Explanatory research design utilized structured questionnaires to gather data from 185 respondents in Nairobi County for comprehensive analysis.
Implications suggest policymakers should integrate sociological behaviour theories into tax compliance frameworks to boost revenue.

Ngugi et al. (2024) studied this question.

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Explanatory research reveals dispute resolution mechanisms enhance excise duty compliance in manufacturers, suggesting improved tax strategies.