What type of study is this?

This is a Explanatory Research study.

Effect of Tax Audit on Turnover Tax Compliance among Small and Medium Enterprises in Langata Sub-County, Nairobi, Kenya

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Explanatory research shows a significant link between tax audit and turnover tax compliance in SMEs, suggesting it enhances fiscal responsibility.

Tax audit positively affects turnover tax compliance among SMEs, enhancing revenue collection.
A significant relationship was found, with results showing B = 0.373 and p = 0.006.
The study used an explanatory research design with a sample of 353 SMEs, achieving a 76% response rate.
Frequent tax audits may improve turnover tax compliance among SMEs, indicating a need for better tax administration.

Oringo et al. (2024) studied this question.

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Explanatory research shows a significant link between tax audit and turnover tax compliance in SMEs, suggesting it enhances fiscal responsibility.