
Literature indicates that there are four dimensions of tax fairness: horizontal equity, vertical equity, exchange equity, and procedural fairness. Although research suggests that compliance usually increases with tax fairness, this study sought to uncover the individual impact of each dimension of tax fairness on different perspectives of compliance. Using survey data obtained from medium and large corporate taxpayers in Kenya and employing a structural equation modelling technique, we find that procedural fairness is significant in influencing tax compliance among business taxpayers in Kenya. However, its different measures impact on the various dimensions of tax compliance differently. We also find that the different dimensions of tax compliance are influenced differently by the control variables. As such, policies to enhance compliance in Kenya would require a multi-faceted approach that critically takes on board what has traditionally been considered as tax fairness measures-since some measures in fact worsen compliance levels, contrary to expectations.