Tax compliance burden for small, medium and micro establishments in the business services industry

Venter J.M.P.; De Clercq B.

dc.contributor.author	Venter J.M.P.	en
dc.contributor.author	De Clercq B.	en
dc.date.accessioned	2012-11-01T16:31:29Z
dc.date.available	2012-11-01T16:31:29Z
dc.date.issued	2007	en
dc.identifier.citation	South African Journal of Economic and Management Sciences	en
dc.identifier.citation	10	en
dc.identifier.citation	1	en
dc.identifier.issn	10158812	en
dc.identifier.uri	http://hdl.handle.net/10500/7283
dc.description.abstract	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 Cauteng province, South Africa. The study finds that the majority of SMMEs in the business services sector outsource their tax responsibilities due Lo 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.	en
dc.language.iso	en	en
dc.title	Tax compliance burden for small, medium and micro establishments in the business services industry	en
dc.type	Article	en