Tax compliance costs and small business performance: Evidence from the South African construction industry
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 survival...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2019-05-01
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| Series: | South African Journal of Business Management |
| Subjects: | |
| Online Access: | https://sajbm.org/index.php/sajbm/article/view/336 |