Publication:
South Africa : Tax Compliance Burden for Small Businesses: A Survey of Tax Practitioners

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dc.contributor.authorFIAS
dc.date.accessioned2021-08-16T13:51:00Z
dc.date.available2021-08-16T13:51:00Z
dc.date.issued2007-08
dc.description.abstractThis report is focused on the survey of the compliance experience of professional accountants and bookkeepers in respect of their small business clients in South Africa. It will be complemented by two related surveys, one of small businesses that are registered with the South African Revenue Service (SARS), regarding their time and cost requirements for tax compliance, and one of informal businesses, regarding their perceptions about tax compliance. The purpose of the set of three surveys is to document estimated tax compliance costs for small businesses in South Africa, to identify the most onerous compliance burdens based on these costs in order to confirm and guide reform priorities, and to provide inputs towards the development of an educational campaign by SARS that will help to encourage tax compliance amongst small businesses in South Africa. It is envisaged that the surveys will also be used as a baseline against which future progress can be measured.en
dc.identifierhttp://documents.worldbank.org/curated/en/667151468115163580/South-Africa-Tax-compliance-burden-for-small-businesses-a-survey-of-tax-practitioners
dc.identifier.doi10.1596/36121
dc.identifier.urihttps://hdl.handle.net/10986/36121
dc.languageEnglish
dc.language.isoen
dc.publisherWorld Bank, Washington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectTAX PRACTITIONERS
dc.subjectINFORMATION AND COMMUNICATION TECHNOLOGY
dc.subjectTAX COMPLIANCE COST
dc.subjectSMALL AND MEDIUM ENTERPRISE
dc.subjectUNEMPLOYMENT INSURANCE FUND
dc.subjectALTERNATIVE DISPUTE RESOLUTION
dc.subjectTYPES OF TAXES
dc.subjectTYPES OF COST
dc.subjectRESEARCH METHODOLOGY
dc.subjectRELIEF MEASURE
dc.subjectTAXATION
dc.titleSouth Africa : Tax Compliance Burden for Small Businessesen
dc.title.subtitleA Survey of Tax Practitionersen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.date.disclosure2011-01-06
okr.date.doiregistration2025-05-07T12:38:49.373196Z
okr.doctypeEconomic & Sector Work
okr.doctypeEconomic & Sector Work::Investment Climate Assessment
okr.docurlhttp://documents.worldbank.org/curated/en/667151468115163580/South-Africa-Tax-compliance-burden-for-small-businesses-a-survey-of-tax-practitioners
okr.guid667151468115163580
okr.identifier.externaldocumentum000334955_20110106030819
okr.identifier.internaldocumentum13338765
okr.identifier.report58813
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/667151468115163580/pdf/588130WP0FIAS110BOX353820B01PUBLIC1.pdfen
okr.region.administrativeAfrica
okr.region.administrativeAfrica Eastern and Southern (AFE)
okr.region.countrySouth Africa
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicPrivate Sector Development::Legal Regulation and Business Environment
okr.topicPrivate Sector Development::Small and Medium Size Enterprises
okr.unitForeign Investment Advisory Service
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