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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Bibliographic Details
Main Author:	FIAS
Format:	Working Paper
Language:	English English
Published:	World Bank, Washington, DC 2021
Subjects:	TAX PRACTITIONERS INFORMATION AND COMMUNICATION TECHNOLOGY TAX COMPLIANCE COST SMALL AND MEDIUM ENTERPRISE UNEMPLOYMENT INSURANCE FUND ALTERNATIVE DISPUTE RESOLUTION TYPES OF TAXES TYPES OF COST RESEARCH METHODOLOGY RELIEF MEASURE TAXATION
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

id	okr-10986-36121
recordtype	oai_dc
spelling	okr-10986-361212021-08-17T05:10:41Z South Africa : Tax Compliance Burden for Small Businesses : A Survey of Tax Practitioners FIAS TAX PRACTITIONERS INFORMATION AND COMMUNICATION TECHNOLOGY TAX COMPLIANCE COST SMALL AND MEDIUM ENTERPRISE UNEMPLOYMENT INSURANCE FUND ALTERNATIVE DISPUTE RESOLUTION TYPES OF TAXES TYPES OF COST RESEARCH METHODOLOGY RELIEF MEASURE TAXATION 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. 2021-08-16T13:51:00Z 2021-08-16T13:51:00Z 2007-08 Working Paper 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 English en CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work Economic & Sector Work :: Investment Climate Assessment Africa Africa Eastern and Southern (AFE) South Africa
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English English
topic	TAX PRACTITIONERS INFORMATION AND COMMUNICATION TECHNOLOGY TAX COMPLIANCE COST SMALL AND MEDIUM ENTERPRISE UNEMPLOYMENT INSURANCE FUND ALTERNATIVE DISPUTE RESOLUTION TYPES OF TAXES TYPES OF COST RESEARCH METHODOLOGY RELIEF MEASURE TAXATION
spellingShingle	TAX PRACTITIONERS INFORMATION AND COMMUNICATION TECHNOLOGY TAX COMPLIANCE COST SMALL AND MEDIUM ENTERPRISE UNEMPLOYMENT INSURANCE FUND ALTERNATIVE DISPUTE RESOLUTION TYPES OF TAXES TYPES OF COST RESEARCH METHODOLOGY RELIEF MEASURE TAXATION FIAS South Africa : Tax Compliance Burden for Small Businesses : A Survey of Tax Practitioners
geographic_facet	Africa Africa Eastern and Southern (AFE) South Africa
description	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.
format	Working Paper
author	FIAS
author_facet	FIAS
author_sort	FIAS
title	South Africa : Tax Compliance Burden for Small Businesses : A Survey of Tax Practitioners
title_short	South Africa : Tax Compliance Burden for Small Businesses : A Survey of Tax Practitioners
title_full	South Africa : Tax Compliance Burden for Small Businesses : A Survey of Tax Practitioners
title_fullStr	South Africa : Tax Compliance Burden for Small Businesses : A Survey of Tax Practitioners
title_full_unstemmed	South Africa : Tax Compliance Burden for Small Businesses : A Survey of Tax Practitioners
title_sort	south africa : tax compliance burden for small businesses : a survey of tax practitioners
publisher	World Bank, Washington, DC
publishDate	2021
url	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
_version_	1764484456323743744

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

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