Browsing Research Articles (Taxation) by Author "Fletcher, Lizelle"

Browsing Research Articles (Taxation) by Author "Fletcher, Lizelle"

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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 ...
  • 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 ...