Browsing Research Articles (Taxation) by Author "Smulders, Sharon Ann"

Browsing Research Articles (Taxation) by Author "Smulders, Sharon Ann"

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  • Addressing the small business tax compliance burden - evidence from South Africa 
    Smulders, Sharon Ann; Naidoo, Gelishan (Faculty of Economic and Financial Sciences, University of Johannesburg, 2013-07)
    Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations ...
  • Annual tax compliance costs for small businesses : a survey of tax practitioners in South Africa 
    Smulders, Sharon Ann; Stiglingh, M. (Madeleine) (Juta, 2008-09)
    This study provides a baseline measurement for annual tax compliance costs for small businesses. An empirical study performed amongst tax practitioners to identify and measure the annual tax compliance costs for small ...
  • Determinants of internal tax compliance costs : evidence from South Africa 
    Smulders, Sharon Ann; Stiglingh, M. (Madeleine); Franzsen, R.C.D. (Riel); Fletcher, Lizelle (University of Johannesburg, 2016-10)
    Being tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal ...
  • Is SARS really empowering the small business? 
    Smulders, Sharon Ann; Oberholzer, Ruanda (Eagle Publishers, 2006-05)
    The vital role small businesses play in stimulating the economic activity, job creation, poverty alleviation and the general upliftment of living standards has been recognized both internationally and in South Africa. In ...
  • Is SARS really empowering the small business? Effectiveness of Section 12e 
    Smulders, Sharon Ann; Oberholzer, Ruanda (Eagle Publishers, 2006-06)
    As mentioned in our previous article (The Professional Accountant, May 2006) Government is continuously targeting small businesses as future growth and employment generators. Section 72E of the lncome Tax Act provides for ...
  • Research findings : the progress of South African Revenue Service on its service quality journey 
    Smulders, Sharon Ann; Stiglingh, M. (Madeleine) (South African Association for Public Administration and Management, 2008-12)
    The South African Revenue Service (SARS) introduced its Service Charter in 2005, to be fully effective from the beginning of the 2008 tax year. The intention of this Charter is to set out specific service delivery targets ...
  • Tax compliance burden for small businesses : a survey of tax practitioners in South Africa 
    Smulders, Sharon Ann (South African Institute of Chartered Accountants, 2008-02)
    Small, medium and microenterprises contribute between 30% to 40% of South Africa's gross domestic product and employs 68.2% of the workforce in the private sector. In the agriculture, construction and retail sectors, these ...
  • Tax compliance costs for the small business sector in South Africa — establishing a baseline 
    Smulders, Sharon Ann; Stiglingh, M. (Madeleine); Franzsen, R.C.D. (Riel); Fletcher, Lizelle (University of New South Wales, 2012-10)
    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 ...