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An evaluation of tax compliance costs and concessions for small businesses in South Africa – establishing a baseline
Thesis (PhD)--University of Pretroia, 2013
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2014
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| _version_ | 1867613617105403904 |
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| access_status_str | Open Access |
| author2 | Stiglingh, M. (Madeleine) |
| author_browse | Stiglingh, M. (Madeleine) |
| author_facet | Stiglingh, M. (Madeleine) |
| collection | Thesis |
| dc_rights_str_mv | © 2013 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Thesis (PhD)--University of Pretroia, 2013 |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/37105 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:59.552Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/37105 An evaluation of tax compliance costs and concessions for small businesses in South Africa – establishing a baseline Stiglingh, M. (Madeleine) Smulders, Sharon Ann Tax compliance cost Small businesses Tax compliance benefits UCTD Thesis (PhD)--University of Pretroia, 2013 This study contributes to the body of knowledge on tax compliance costs to small businesses by pioneering research in South Africa on four fronts. Firstly, the study is the first to comprehensively quantify small business tax compliance costs – establishing a baseline against which future research can be benchmarked. Secondly, the study established that small businesses perceive tax compliance benefits to exist, but found that the respondents were generally unable to quantify them. Thirdly, it evaluated the perceived impact of the major small business tax concessions on the level of tax compliance costs incurred by small businesses. Finally, the study used regression analyses to evaluate the drivers or determinants of internal and external tax compliance costs. lk2014 Taxation unrestricted 2014-03-10T08:19:00Z 2014-03-10T08:19:00Z 2013-04-08 2013 Thesis Smulders, SA 2012, An evaluation of tax compliance costs and concessions for small businesses in South Africa – establishing a baseline, PhD thesis, University of Pretoria, viewed yymmdd http://hdl.handle.net/2263/37105 en © 2013 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | Tax compliance cost Small businesses Tax compliance benefits UCTD An evaluation of tax compliance costs and concessions for small businesses in South Africa – establishing a baseline |
| title | An evaluation of tax compliance costs and concessions for small businesses in South Africa – establishing a baseline |
| title_full | An evaluation of tax compliance costs and concessions for small businesses in South Africa – establishing a baseline |
| title_fullStr | An evaluation of tax compliance costs and concessions for small businesses in South Africa – establishing a baseline |
| title_full_unstemmed | An evaluation of tax compliance costs and concessions for small businesses in South Africa – establishing a baseline |
| title_short | An evaluation of tax compliance costs and concessions for small businesses in South Africa – establishing a baseline |
| title_sort | evaluation of tax compliance costs and concessions for small businesses in south africa establishing a baseline |
| topic | Tax compliance cost Small businesses Tax compliance benefits UCTD |
| url | http://hdl.handle.net/2263/37105 |