Browsing Research Articles (Taxation) by Subject "Internal tax compliance costs"

Browsing Research Articles (Taxation) by Subject "Internal tax compliance costs"

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  • 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 ...