Purpose: The purpose of this study was to evaluate the tax compliance behaviour of small business owners in order to propose strategies to improve tax compliance for this sector.
Motivation: Despite efforts introduced ...
Ndlovu, MphagahleleSchutte, Daniel(Southern African Business Review, 2022)
Purpose: The purpose of this study was to investigate the influence of penalties
on the tax compliance behaviour of small business owners.
Research design: This study employed a qualitative research approach. ...
Orientation: Tax practitioners (such as accountants and bookkeepers) are important enablers of tax compliance. Taxpayers, particularly small businesses, look to tax practitioners for expert advice because of increasingly ...
Background: South African tax practitioners fulfil a worthwhile advisory role and have unique insights into and emotional responses to the challenges faced by small business owners (SBOs) regarding value-added tax (VAT). ...
Ndlovu, MphagahleleSchutte, Daniel(Acta Universitatis Lodziensis, 2025-12-31)
`The levels of tax knowledge influence the tax compliance behaviour of small business owners (SBOs). In turn, tax compliance has a direct impact on the growth and sustainability of small businesses and by default has an ...
Background: Small businesses play a significant role in the alleviation of unemployment, poverty and inequality. In recognition of the key role played by small businesses, the South African government has implemented small- ...
Based on Item Response Theory, and more specifically the Rasch model, the financial knowledge domain included in the OECD/INFE adult financial literacy assessment conducted in 2015 was evaluated. This was done in order to ...
This study investigated and examined the effectiveness and implementation of the existing internal controls designed specifically for exempted micro-enterprises (EMEs) contracting with the South African Social Security ...
The study aims to review the regulatory powers exercised by the South African Revenue Services (SARS) with regard to the issuing, decline or revocation of a taxpayer’s tax clearance certificate, to highlight any remedial ...
Small and medium enterprises (SMEs) play a significant role in the economy. However, SMEs face a number of obstacles and impediments that prevent them from developing and growing.
Government has introduced a number of ...
This study presents an overview of the medical expenditure allowed to taxpayers in the South African Income Tax Act, 58 of 1962 (hereafter the “Income Tax Act”). The study traces the changes made to the allowed expenditure ...
Various studies have found that South Africa’s high unemployment rate contributes to poverty, inequality, crime and ill-health. Furthermore, South African low to middle-income households are characterised by a high debt ...
The purpose of this study was to develop a conceptual framework to aid in the reduction of the taxation gap in South Africa (SA) through the use of third-party data and information technology.
In order to develop a framework ...
South Africans carry high debt levels and many deal with the threat of over-indebtedness. In particular, the debt situation of the youth is of utmost concern. This study was undertaken to gain an understanding of how the ...
It is twenty-one years since South Africa’s democracy and the majority of South African households can still be classified as poor, despite the various interventions by Government to reduce poverty and inequality. The ...
In South Africa, less than 10% of individuals are financially independent after retirement, with an increasing number becoming dependent on social grants from government – hence the importance of analysing the asset ...
Revenue losses due to tax non-compliance pose a substantial risk for all governments, including the South African government. As part of its risk management system, the South African Revenue Service has identified the ...
This study compared the turnover tax and small business corporation tax systems in South Africa as applicable to micro and small businesses. Misinformed perceptions of the turnover tax system were the motivation for this ...