Corpus ID: 168496548

Tax compliance costs for the small business sector in South Africa — establishing a baseline

@inproceedings{Smulders2012TaxCC,
  title={Tax compliance costs for the small business sector in South Africa — establishing a baseline},
  author={S. Smulders and M. Stiglingh and Riel Franzsen and L. Fletcher},
  year={2012}
}
  • S. Smulders, M. Stiglingh, +1 author L. Fletcher
  • Published 2012
  • Business
  • This study is part of an international research project (across four countries) which is evaluating and comparing tax compliance costs affecting the small business sector. The primary objective of this empirical study was to measure the tax compliance costs of small businesses in South Africa and to establish a baseline against which future studies and enhancements to the tax system could be measured. The study also differentiated tax compliance activities from core accounting activities in… CONTINUE READING
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