South Africa : Tax Compliance Burden for Small Businesses : A Survey of Tax Practitioners
This 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 a...
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| Format: | Working Paper |
| Language: | English English |
| Published: |
World Bank, Washington, DC
2021
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| Online Access: | http://documents.worldbank.org/curated/en/667151468115163580/South-Africa-Tax-compliance-burden-for-small-businesses-a-survey-of-tax-practitioners http://hdl.handle.net/10986/36121 |
| Summary: | This 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. |
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