Original Research

Tax compliance burden for small, medium and micro establishments in the business services industry

Jan Venter, B de Clerq
South African Journal of Economic and Management Sciences | Vol 10, No 1 | a537 | DOI: https://doi.org/10.4102/sajems.v10i1.537 | © 2013 Jan Venter, B de Clerq | This work is licensed under CC Attribution 4.0
Submitted: 20 February 2013 | Published: 21 February 2013

About the author(s)

Jan Venter, University of South Africa
B de Clerq,

Full Text:

PDF (613KB)

Share this article

Bookmark and Share

Abstract

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.

Keywords

No related keywords in the metadata.

Metrics

Total abstract views: 1525
Total article views: 2738


Crossref Citations

No related citations found.