Determinants of internal ta compliance costs: Evidence from South Africa

Determinants of internal ta compliance costs: Evidence from South Africa

Being tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal tax compliance costs (hours spent internally on tax compliance activities). Th...

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Bibliographic Details
Main Authors: Sharon Smulders, Madeleine Stiglingh, Riel Franzsen, Lizelle Fletcher
Format: Article
Language:English
Published: AOSIS 2016-12-01
Series:Journal of Economic and Financial Sciences
Subjects:
Internal tax compliance costs
regression analysis
small business
tax compliance burden
tax compliance costs
Online Access:https://jefjournal.org.za/index.php/jef/article/view/67

Internet

https://jefjournal.org.za/index.php/jef/article/view/67

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