• Corpus ID: 168496548

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

  title={Tax compliance costs for the small business sector in South Africa — establishing a baseline},
  author={Sharon Ann Smulders and Madeleine Stiglingh and Riel Franzsen and Lizelle Fletcher},
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… 

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