To register or not to register for value-added tax? : how tax rate changes can influence the decisions of small businesses in South Africa
Anna Herculina Anculien Schoeman, Christopher C. Evans and Hanneke Du Preez
| Year of publication: |
2022
|
|---|---|
| Authors: | Schoeman, Anna Herculina Anculien ; Evans, Christopher C. ; Du Preez, Hanneke |
| Published in: |
Meditari accountancy research. - Bingley : Emerald, ISSN 2049-3738, ZDB-ID 2697245-1. - Vol. 30.2022, 7, p. 213-236
|
| Subject: | Field experiment | Small business entities | Tax compliance | Tax registration | VAT rate | Südafrika | South Africa | Umsatzsteuer | Sales tax | KMU | SME | Australien | Australia | Steuermoral | Unternehmensbesteuerung | Corporate taxation |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MEDAR-05-2021-1309 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013537650