What type of study is this?

This is a Explanatory Research Design study.

Effect of Tax Morale on Value Added Tax Compliance Among Medium Taxpayers in North of Nairobi Tax District, Kenya

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Explanatory research indicates tax morale improves VAT compliance among medium taxpayers, highlighting the need for enhanced taxpayer services.

Tax morale significantly influences VAT compliance, showing positive correlation.
A sample of 342 VAT-registered medium taxpayers yielded an 80% response rate.
The study utilized an explanatory research design, collecting data via structured questionnaires.
Improving taxpayer services is crucial for enhancing compliance and achieving revenue targets.

Aghan et al. (2024) studied this question.

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Explanatory research indicates tax morale improves VAT compliance among medium taxpayers, highlighting the need for enhanced taxpayer services.