Tax Compliance Perceptions and Formalization of Small Businesses in South Africa

Published
2009-07-01
Journal
1 of 1Metadata
Abstract
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 urban areas, involving relatively larger firms, and those who already use proper bookkeeping. Informal firms who said they were likely to register for tax in the near future were more likely than other informal firms to report higher satisfaction with government services, and to believe most businesses pay their taxes. The most-cited advantages of being registered for tax included better access to government services, better access to financing, and better opportunities for growth.Citation
“Coolidge, Jacqueline; Ilic, Domagoj. 2009. Tax Compliance Perceptions and Formalization of Small Businesses in South Africa. Policy Research working paper ; no. WPS 4992. World Bank. © World Bank. https://openknowledge.worldbank.org/handle/10986/4183 License: CC BY 3.0 IGO.”
Users also downloaded
-
-
-
Related items
Showing items related by title, author, creator and subject.
-
-
-
Follow World Bank Publications on Facebook, Twitter or Linked-In