Matarirano, Obert; Chiloane-Tsoka, Germinah E.; Makina, … - In: South African journal of business management 50 (2019) 1, pp. 1-9
Background: Several studies on tax compliance costs (TCCs) for small businesses found them to be regressive in nature and, imposing a heavier burden on small businesses compared to larger ones. Objectives: This study predicts the effect of TCCs on performance of small businesses using the...