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South African small business' taxation registration compliance

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dc.contributor.advisor Venter, J.M.P. (Jan M.P.) Pretorius, Maria Margaretha 2016-05-19T07:15:55Z 2016-05-19T07:15:55Z 2015-10
dc.identifier.citation Pretorius, Maria Margaretha (2015) South African small business' taxation registration compliance, University of South Africa, Pretoria, <> en
dc.description.abstract Revenue losses due to tax non-compliance pose a substantial risk for all governments, including the South African government. As part of its risk management system, the South African Revenue Service has identified the small, medium and micro enterprise sector as one of the seven high-risk areas and indicated that non-compliance in this sector remains high. The first focus area of any tax compliance risk management system is to ensure registration for the relevant taxes payable. The objective of this study was to establish whether any demographic factors could be used to select small businesses to investigate whether they are meeting their registration compliance requirements for income tax, Value-Added tax as well as the employee related taxes. In order to achieve the research objectives of the study, two sequential research methods were applied. During the first phase of the research, a literature review was conducted to develop a heuristic model consisting of two levels. The first level described the factors that could influence the tax compliance behaviour of a small business. The second level of the heuristic model describes the different taxes a small business could be liable for and when it must register for each of those taxes. During the second phase, the variables influencing registration compliance were statistically analysed for each of the taxes to determine if they significantly influence the compliance status. The study found that several factors have an impact on the registration compliance of small businesses. The demographic factors were analysed separately for each of the three different tax groups used in the study. The results indicate that in the majority of cases all three tax groups share the same demographic factors that would either have a positive or negative impact on the compliance of the entity. Profiles for the most compliant business type (per tax type) and the least compliant business type (per tax type) were compiled. The results of the study can be used by the South African Revenue Service to target their compliance and information actions to help improve registration compliance by small businesses. en
dc.format.extent 1 online resource (xix, 250 leaves) : illustrations (some color) en
dc.language.iso en en
dc.subject Small, Medium and Micro Enterprises (SMMEs) en
dc.subject Value-Added Tax (VAT) en
dc.subject Income Tax Act en
dc.subject Tax registration compliance en
dc.subject Employees' tax en
dc.subject.ddc 336.2430968
dc.subject.lcsh Small business -- Taxation -- South Africa en
dc.subject.lcsh Business enterprises -- Taxation -- South Africa en
dc.subject.lcsh Income tax -- Law and legislation -- South Africa en
dc.title South African small business' taxation registration compliance en
dc.type Dissertation en
dc.description.department Taxation en M. Com. (Accounting)

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