Factors driving tax compliance costs of small businesses in the South African construction industry

Orientation: Tax compliance costs are regressive in nature and impose a heavy burden on performance and sustainability of small businesses. Research purpose: The aim of this article was to identify endogenous factors that drive tax compliance costs of small businesses in the construction industry o...

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Bibliographic Details
Main Authors: Obert Matarirano, Germinah E. Chiloane-Tsoka, Daniel Makina
Format: Article
Language:English
Published: AOSIS 2019-06-01
Series:Acta Commercii
Subjects:
Online Access:https://actacommercii.co.za/index.php/acta/article/view/687