n South African Journal of Economic and Management Sciences - Tax compliance burden for small, medium and micro establishments in the business services industry : management
|Article Title||Tax compliance burden for small, medium and micro establishments in the business services industry : management|
|© Publisher:||University of Pretoria|
|Journal||South African Journal of Economic and Management Sciences|
|Author||J.M.P. Venter and B. De Clercq|
|Publication Date||Mar 2007|
|Pages||72 - 88|
ISI Social Science
The aim of this study is to determine whether the size of a business, classified as small, medium or micro establishment (SMME), has an impact on its management of the compliance burden placed on it by taxation laws. A survey was conducted amongst small, medium and micro establishments in the business services sector in Gauteng province, South Africa. The study finds that the majority of SMMEs in the business services sector outsource their tax responsibilities due to lack of skills and time. Also, the significance of taxation inputs for making business decisions and preferences for administrative relief measures varies according to the size of the organisation.
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