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Small businesses in South Africa : who outsources tax compliance work and why?
Coolidge, Jacqueline G. - 2009
regarding tax compliance costs to investigate the use of outsourcing to complete tax compliance tasks. Overall, about 43 percent … remaining 46 percent use a combination of both ("partial outsourcing"). The data display an inverted-U shape for outsourcing of …
Persistent link: https://www.econbiz.de/10011394167
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Small Businesses in South Africa : Who Outsources Tax Compliance Work and Why?
Coolidge, Jacqueline; Ilic, Domagoj; Kisunko, Gregory - 2012
tax compliance costs to investigate the use of outsourcing to complete tax compliance tasks. Overall, about 43 percent of … remaining 46 percent use a combination of both ("partial outsourcing"). The data display an inverted-U shape for outsourcing of … tax compliance are clearly the highest for those who engage in partial outsourcing, as it appears there is likely …
Persistent link: https://www.econbiz.de/10012551800
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Small businesses in South Africa : who outsources tax compliance work and why?
Coolidge, Jacqueline; Ilic, Domagoj; Kisunko, Gregory - 2009
regarding tax compliance costs to investigate the use of outsourcing to complete tax compliance tasks. Overall, about 43 percent … remaining 46 percent use a combination of both ("partial outsourcing"). The data display an inverted-U shape for outsourcing of … tax compliance are clearly the highest for those who engage in partial outsourcing, as it appears there is likely …
Persistent link: https://www.econbiz.de/10003821274
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Tax compliance perceptions and formalization of small businesses in South Africa
Coolidge, Jacqueline; Ilic, Domagoj - 2009
Persistent link: https://www.econbiz.de/10003857077
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Tax Compliance Perceptions and Formalization of Small Businesses in South Africa
Coolidge, Jacqueline - 2009
This paper is based on large-scale surveys of formal and informal small businesses in South Africa, including questions about their experiences and perceptions about tax compliance, tax morale, and related variables. The survey findings suggest that formalization is more likely to take place in...
Persistent link: https://www.econbiz.de/10011394286
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Tax Compliance Perceptions and Formalization of Small Businesses in South Africa
Coolidge, Jacqueline - 2016
This paper is based on large-scale surveys of formal and informal small businesses in South Africa, including questions about their experiences and perceptions about tax compliance, tax morale, and related variables. The survey findings suggest that formalization is more likely to take place in...
Persistent link: https://www.econbiz.de/10013009219
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Tax Compliance Perceptions and Formalization of Small Businesses in South Africa
Coolidge, Jacqueline; Ilic, Domagoj - 2012
This paper is based on large-scale surveys of formal and informal small businesses in South Africa, including questions about their experiences and perceptions about tax compliance, tax morale, and related variables. The survey findings suggest that formalization is more likely to take place in...
Persistent link: https://www.econbiz.de/10012551915
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Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA) : an insight from Nigeria
Vincent, Olusegun - In: Cogent business & management 8 (2021) 1, pp. 1-24
The existing studies on determinants of small and medium enterprises (SMEs) tax compliance behaviour in Sub-Saharan Africa have been criticised on account of limited study scope which compromises generalisation and poor theorisation that have little or no support for the research questions of...
Persistent link: https://www.econbiz.de/10012643109
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Determinants of external tax compliance costs : evidence from South Africa
Smulders, Sharon; Stiglingh, Madeleine; Franzsen, Riël … - In: South African journal of accounting research 31 (2017) 2, pp. 134-150
Persistent link: https://www.econbiz.de/10011757743
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Determinants of internal tax compliance costs : evidence from South Africa
Smulders, Sharon; Stiglingh, Madeleine; Franzsen, Riël … - In: Journal of economic and financial sciences 9 (2016) 3, pp. 714-729
Persistent link: https://www.econbiz.de/10011658242