Tax Compliance Perceptions and Formalization of Small Businesses in South Africa
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 tha...
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| Format: | Policy Research Working Paper |
| Language: | English |
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2012
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| Online Access: | 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 http://hdl.handle.net/10986/4183 |
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okr-10986-41832021-04-23T14:02:16Z Tax Compliance Perceptions and Formalization of Small Businesses in South Africa Coolidge, Jacqueline Ilic, Domagoj ACCESS TO FINANCING AUDITS BALANCE SHEET BANK POLICY BUSINESS OPPORTUNITIES CASH PAYMENTS COMPLIANCE COST CURRENCY ELECTRONIC FINANCE EXPENDITURES FACTORS OF PRODUCTION FINANCIAL HEALTH FINANCIAL SUPPORT FOREIGN INVESTMENT FORMAL SECTOR INFORMAL ECONOMIES INFORMAL ECONOMY INFORMAL SECTOR INFORMATION SYSTEMS INTERNATIONAL BANK INVESTMENT CLIMATE JOINT-STOCK COMPANIES JURISDICTIONS LEVEL OF RISK LOCAL EXPENDITURES LOCAL GOVERNMENT LOCAL GOVERNMENTS MICRO ENTERPRISES MICRO-ENTERPRISES MONEY SUPPLY NATIONAL TREASURY PAYMENT METHOD PERSONAL INCOME PERSONAL INCOME TAX PRIMARY SECTOR PUBLIC ECONOMICS PUBLIC FINANCE PUBLIC GOODS PUBLIC SERVICES RATE OF RETURN RED TAPE RISK MANAGEMENT SECTOR STRUCTURE SERVICES SECTOR SMALL BUSINESS SMALL BUSINESSES TAX TAX ACCOUNTING TAX ADMINISTRATION TAX AMNESTY TAX AUTHORITIES TAX BURDENS TAX COMPLIANCE TAX COMPLIANCE COSTS TAX EVASION TAX FORMS TAX LEGISLATION TAX OBLIGATION TAX OBLIGATIONS TAX OFFICES TAX POLICY TAX RATE TAX RATES TAX REFUNDS TAX REGIME TAX RESEARCH TAX RETURNS TAX REVENUES TAXATION TAXPAYERS TELECOMMUNICATIONS TRANSITION COUNTRIES TRANSPARENCY TURNOVER TURNOVER TAX VALUE OF ASSETS 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. 2012-03-19T19:11:26Z 2012-03-19T19:11:26Z 2009-07-01 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 http://hdl.handle.net/10986/4183 English Policy Research working paper ; no. WPS 4992 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Publications & Research :: Policy Research Working Paper Africa Africa Southern Africa |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
ACCESS TO FINANCING AUDITS BALANCE SHEET BANK POLICY BUSINESS OPPORTUNITIES CASH PAYMENTS COMPLIANCE COST CURRENCY ELECTRONIC FINANCE EXPENDITURES FACTORS OF PRODUCTION FINANCIAL HEALTH FINANCIAL SUPPORT FOREIGN INVESTMENT FORMAL SECTOR INFORMAL ECONOMIES INFORMAL ECONOMY INFORMAL SECTOR INFORMATION SYSTEMS INTERNATIONAL BANK INVESTMENT CLIMATE JOINT-STOCK COMPANIES JURISDICTIONS LEVEL OF RISK LOCAL EXPENDITURES LOCAL GOVERNMENT LOCAL GOVERNMENTS MICRO ENTERPRISES MICRO-ENTERPRISES MONEY SUPPLY NATIONAL TREASURY PAYMENT METHOD PERSONAL INCOME PERSONAL INCOME TAX PRIMARY SECTOR PUBLIC ECONOMICS PUBLIC FINANCE PUBLIC GOODS PUBLIC SERVICES RATE OF RETURN RED TAPE RISK MANAGEMENT SECTOR STRUCTURE SERVICES SECTOR SMALL BUSINESS SMALL BUSINESSES TAX TAX ACCOUNTING TAX ADMINISTRATION TAX AMNESTY TAX AUTHORITIES TAX BURDENS TAX COMPLIANCE TAX COMPLIANCE COSTS TAX EVASION TAX FORMS TAX LEGISLATION TAX OBLIGATION TAX OBLIGATIONS TAX OFFICES TAX POLICY TAX RATE TAX RATES TAX REFUNDS TAX REGIME TAX RESEARCH TAX RETURNS TAX REVENUES TAXATION TAXPAYERS TELECOMMUNICATIONS TRANSITION COUNTRIES TRANSPARENCY TURNOVER TURNOVER TAX VALUE OF ASSETS |
| spellingShingle |
ACCESS TO FINANCING AUDITS BALANCE SHEET BANK POLICY BUSINESS OPPORTUNITIES CASH PAYMENTS COMPLIANCE COST CURRENCY ELECTRONIC FINANCE EXPENDITURES FACTORS OF PRODUCTION FINANCIAL HEALTH FINANCIAL SUPPORT FOREIGN INVESTMENT FORMAL SECTOR INFORMAL ECONOMIES INFORMAL ECONOMY INFORMAL SECTOR INFORMATION SYSTEMS INTERNATIONAL BANK INVESTMENT CLIMATE JOINT-STOCK COMPANIES JURISDICTIONS LEVEL OF RISK LOCAL EXPENDITURES LOCAL GOVERNMENT LOCAL GOVERNMENTS MICRO ENTERPRISES MICRO-ENTERPRISES MONEY SUPPLY NATIONAL TREASURY PAYMENT METHOD PERSONAL INCOME PERSONAL INCOME TAX PRIMARY SECTOR PUBLIC ECONOMICS PUBLIC FINANCE PUBLIC GOODS PUBLIC SERVICES RATE OF RETURN RED TAPE RISK MANAGEMENT SECTOR STRUCTURE SERVICES SECTOR SMALL BUSINESS SMALL BUSINESSES TAX TAX ACCOUNTING TAX ADMINISTRATION TAX AMNESTY TAX AUTHORITIES TAX BURDENS TAX COMPLIANCE TAX COMPLIANCE COSTS TAX EVASION TAX FORMS TAX LEGISLATION TAX OBLIGATION TAX OBLIGATIONS TAX OFFICES TAX POLICY TAX RATE TAX RATES TAX REFUNDS TAX REGIME TAX RESEARCH TAX RETURNS TAX REVENUES TAXATION TAXPAYERS TELECOMMUNICATIONS TRANSITION COUNTRIES TRANSPARENCY TURNOVER TURNOVER TAX VALUE OF ASSETS Coolidge, Jacqueline Ilic, Domagoj Tax Compliance Perceptions and Formalization of Small Businesses in South Africa |
| geographic_facet |
Africa Africa Southern Africa |
| relation |
Policy Research working paper ; no. WPS 4992 |
| description |
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. |
| format |
Publications & Research :: Policy Research Working Paper |
| author |
Coolidge, Jacqueline Ilic, Domagoj |
| author_facet |
Coolidge, Jacqueline Ilic, Domagoj |
| author_sort |
Coolidge, Jacqueline |
| title |
Tax Compliance Perceptions and Formalization of Small Businesses in South Africa |
| title_short |
Tax Compliance Perceptions and Formalization of Small Businesses in South Africa |
| title_full |
Tax Compliance Perceptions and Formalization of Small Businesses in South Africa |
| title_fullStr |
Tax Compliance Perceptions and Formalization of Small Businesses in South Africa |
| title_full_unstemmed |
Tax Compliance Perceptions and Formalization of Small Businesses in South Africa |
| title_sort |
tax compliance perceptions and formalization of small businesses in south africa |
| publishDate |
2012 |
| url |
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 http://hdl.handle.net/10986/4183 |
| _version_ |
1764390300989521920 |