Determinants of external tax compliance costs : evidence from South Africa
Year of publication: |
January-November 2017
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Authors: | Smulders, Sharon ; Stiglingh, Madeleine ; Franzsen, Riël C. D. ; Fletcher, Lizelle |
Published in: |
South African journal of accounting research. - Abingdon, Oxon : Taylor & Francis, ISSN 1029-1954, ZDB-ID 2896828-1. - Vol. 31.2017, 2, p. 134-150
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Subject: | Small business | Tax compliance burden | Tax compliance costs | External tax compliance costs | Regression analysis | Australien | Australia | Steuermoral | Tax compliance | Befolgungskosten | Compliance costs | KMU | SME | Südafrika | South Africa | Besteuerungsverfahren | Taxation procedure |
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