Tax compliance burden for small businesses : a survey of tax practitioners in South Africa
| dc.contributor.author | Smulders, Sharon Ann | |
| dc.date.accessioned | 2010-07-19T13:12:07Z | |
| dc.date.available | 2010-07-19T13:12:07Z | |
| dc.date.issued | 2008-02 | |
| dc.description.abstract | 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 businesses employ more than 80% of the total workforce. Taxation and regulation costs for small businesses have been high up on the South African policy agenda in recent years. SARS does not meet any of the intended standards set out in its Service Charter, with the exception of the time it takes to process tax returns and the time (as laid down in the tax law) it takes to respond to an objection. A follow-up report, in preparation, will provide provincial comparisons. | en_US |
| dc.identifier.citation | Smulders, S 2008, 'Tax compliance burden for small businesses: a survey of tax practitioners in South Africa', Accountancy SA, pp. 8-9. [http://www.accountancysa.org.za/] | en_US |
| dc.identifier.issn | 0258-7254 | |
| dc.identifier.uri | http://hdl.handle.net/2263/14500 | |
| dc.language.iso | en | en_US |
| dc.publisher | South African Institute of Chartered Accountants | en_US |
| dc.rights | South African Institute of Chartered Accountants | en_US |
| dc.subject | Compliance | en_US |
| dc.subject | Tax regulations | en_US |
| dc.subject | Small and medium-sized enterprises (SMEs) | en_US |
| dc.subject.lcsh | Small business -- Taxation -- South Africa | |
| dc.title | Tax compliance burden for small businesses : a survey of tax practitioners in South Africa | en_US |
| dc.type | Article | en_US |