Record Details

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
 
Contributor
Date 2013-02-21
 
Type info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article
Format application/pdf
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 http://sajems.org/index.php/sajems/article/view/537/205