Tax Service Quality and Tax Compliance among Small and Medium Enterprises in North Rift Economic Block, Kenya: A Moderated Mediation Model of Government Trust and Social Value Orientation
Amos Kiptum, Collins Kapkiyai & Daniel Kirui · Asian Journal of Economics, Business and Accounting · 2024
Purpose: This study examined the moderated mediation effect of social value orientation and government trust on the relationship between tax service quality and tax compliance among small and medium enterprises (SMEs). Methodology: Guided by a positivist research philosophy and e...