Tax Compliance Perceptions and Formalization of Small Businesses in South Africa

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collection.link.5
https://openknowledge.worldbank.org/handle/10986/9
collection.name.5
Policy Research Working Papers
dc.contributor.author
Coolidge, Jacqueline
dc.contributor.author
Ilic, Domagoj
dc.date.accessioned
2012-03-19T19:11:26Z
dc.date.available
2012-03-19T19:11:26Z
dc.date.issued
2009-07-01
dc.date.lastModified
2021-04-23T14:02:16Z
dc.description.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.
en
dc.identifier
http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20090713114815
dc.identifier.uri
http://hdl.handle.net/10986/4183
dc.language
English
dc.relation.ispartofseries
Policy Research working paper ; no. WPS 4992
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo/
dc.subject
ACCESS TO FINANCING
dc.subject
AUDITS
dc.subject
BALANCE SHEET
dc.subject
BANK POLICY
dc.subject
BUSINESS OPPORTUNITIES
dc.subject
CASH PAYMENTS
dc.subject
COMPLIANCE COST
dc.subject
CURRENCY
dc.subject
ELECTRONIC FINANCE
dc.subject
EXPENDITURES
dc.subject
FACTORS OF PRODUCTION
dc.subject
FINANCIAL HEALTH
dc.subject
FINANCIAL SUPPORT
dc.subject
FOREIGN INVESTMENT
dc.subject
FORMAL SECTOR
dc.subject
INFORMAL ECONOMIES
dc.subject
INFORMAL ECONOMY
dc.subject
INFORMAL SECTOR
dc.subject
INFORMATION SYSTEMS
dc.subject
INTERNATIONAL BANK
dc.subject
INVESTMENT CLIMATE
dc.subject
JOINT-STOCK COMPANIES
dc.subject
JURISDICTIONS
dc.subject
LEVEL OF RISK
dc.subject
LOCAL EXPENDITURES
dc.subject
LOCAL GOVERNMENT
dc.subject
LOCAL GOVERNMENTS
dc.subject
MICRO ENTERPRISES
dc.subject
MICRO-ENTERPRISES
dc.subject
MONEY SUPPLY
dc.subject
NATIONAL TREASURY
dc.subject
PAYMENT METHOD
dc.subject
PERSONAL INCOME
dc.subject
PERSONAL INCOME TAX
dc.subject
PRIMARY SECTOR
dc.subject
PUBLIC ECONOMICS
dc.subject
PUBLIC FINANCE
dc.subject
PUBLIC GOODS
dc.subject
PUBLIC SERVICES
dc.subject
RATE OF RETURN
dc.subject
RED TAPE
dc.subject
RISK MANAGEMENT
dc.subject
SECTOR STRUCTURE
dc.subject
SERVICES SECTOR
dc.subject
SMALL BUSINESS
dc.subject
SMALL BUSINESSES
dc.subject
TAX
dc.subject
TAX ACCOUNTING
dc.subject
TAX ADMINISTRATION
dc.subject
TAX AMNESTY
dc.subject
TAX AUTHORITIES
dc.subject
TAX BURDENS
dc.subject
TAX COMPLIANCE
dc.subject
TAX COMPLIANCE COSTS
dc.subject
TAX EVASION
dc.subject
TAX FORMS
dc.subject
TAX LEGISLATION
dc.subject
TAX OBLIGATION
dc.subject
TAX OBLIGATIONS
dc.subject
TAX OFFICES
dc.subject
TAX POLICY
dc.subject
TAX RATE
dc.subject
TAX RATES
dc.subject
TAX REFUNDS
dc.subject
TAX REGIME
dc.subject
TAX RESEARCH
dc.subject
TAX RETURNS
dc.subject
TAX REVENUES
dc.subject
TAXATION
dc.subject
TAXPAYERS
dc.subject
TELECOMMUNICATIONS
dc.subject
TRANSITION COUNTRIES
dc.subject
TRANSPARENCY
dc.subject
TURNOVER
dc.subject
TURNOVER TAX
dc.subject
VALUE OF ASSETS
dc.title
Tax Compliance Perceptions and Formalization of Small Businesses in South Africa
en
okr.doctype
Publications & Research :: Policy Research Working Paper
okr.docurl
http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20090713114815
okr.googlescholar.linkpresent
yes
okr.identifier.doi
10.1596/1813-9450-4992
okr.identifier.externaldocumentum
000158349_20090713114815
okr.identifier.internaldocumentum
10805982
okr.identifier.report
WPS4992
okr.language.supported
en
okr.pdfurl
http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2009/07/13/000158349_20090713114815/Rendered/PDF/WPS4992.pdf
en
okr.region.administrative
Africa
okr.region.administrative
Africa
okr.region.geographical
Southern Africa
okr.unit
Development Research Group (DECRG)
okr.volume
1 of 1

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