Tax compliance burden for small, medium and micro establishments in the business services industry
South African Journal of Economic and Management Sciences
| Field | Value | |
| Title | Tax compliance burden for small, medium and micro establishments in the business services industry | |
| Creator | Venter, Jan de Clerq, B | |
| Description | The aim of this study is to determine whether the size of a business, classified as small, medium or micro establishment (SMME), has an impact on its management of the compliance burden placed on it by taxation laws. A survey was conducted amongst small, medium and micro establishments in the business services sector in Gauteng province, South Africa. The study finds that the majority of SMMEs in the business services sector outsource their tax responsibilities due to lack of skills and time. Also, the significance of taxation inputs for making business decisions and preferences for administrative relief measures varies according to the size of the organisation. | |
| Publisher | AOSIS Publishing | |
| Date | 2013-02-21 | |
| Identifier | 10.4102/sajems.v10i1.537 | |
| Source | South African Journal of Economic and Management Sciences; Vol 10, No 1 (2007); 72-88 2222-3436 1015-8812 | |
| Language | eng | |
| Relation |
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:
https://sajems.org/index.php/sajems/article/view/537/205
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