Matches in SemOpenAlex for { <https://semopenalex.org/work/W106753614> ?p ?o ?g. }
Showing items 1 to 84 of
84
with 100 items per page.
- W106753614 endingPage "54" @default.
- W106753614 startingPage "33" @default.
- W106753614 abstract "Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax compliance cost studies conducted in South Africa with initiatives introduced by the South African Revenue Service (SARS), substantiated by consultations with a SARS and a South African Institute of Chartered Accountants official, reveals that SARS has, in most cases, attempted to address the tax compliance burdens identified in these studies. However, SARS has only partially addressed the complexity of the tax law, the lack of software to assist small businesses with their record-keeping and the compliance burden associated with provisional tax. SARS has failed to address the need for a threshold below which no small business tax return is required to be submitted, the inclusion of tax in the school syllabus, the requirement for first-time offenders to attend courses instead of raising penalties and the need for a reduction in the rates of interest and penalties raised by SARS. These initiatives should be considered by SARS and it is recommended that further research into the success and effectiveness of all the initiatives already introduced by SARS be performed." @default.
- W106753614 created "2016-06-24" @default.
- W106753614 creator A5010201232 @default.
- W106753614 creator A5039588089 @default.
- W106753614 date "2013-04-30" @default.
- W106753614 modified "2023-09-27" @default.
- W106753614 title "Addressing the small business tax compliance burden: Evidence from South Africa" @default.
- W106753614 cites W1545225672 @default.
- W106753614 cites W1578983686 @default.
- W106753614 cites W175283518 @default.
- W106753614 cites W1982042411 @default.
- W106753614 cites W2031314360 @default.
- W106753614 cites W2104671856 @default.
- W106753614 cites W2163379594 @default.
- W106753614 cites W2263034732 @default.
- W106753614 cites W254924242 @default.
- W106753614 cites W3125040498 @default.
- W106753614 doi "https://doi.org/10.4102/jef.v6i1.275" @default.
- W106753614 hasPublicationYear "2013" @default.
- W106753614 type Work @default.
- W106753614 sameAs 106753614 @default.
- W106753614 citedByCount "10" @default.
- W106753614 countsByYear W1067536142013 @default.
- W106753614 countsByYear W1067536142014 @default.
- W106753614 countsByYear W1067536142015 @default.
- W106753614 countsByYear W1067536142016 @default.
- W106753614 countsByYear W1067536142017 @default.
- W106753614 countsByYear W1067536142018 @default.
- W106753614 countsByYear W1067536142019 @default.
- W106753614 countsByYear W1067536142021 @default.
- W106753614 crossrefType "journal-article" @default.
- W106753614 hasAuthorship W106753614A5010201232 @default.
- W106753614 hasAuthorship W106753614A5039588089 @default.
- W106753614 hasBestOaLocation W1067536141 @default.
- W106753614 hasConcept C100001284 @default.
- W106753614 hasConcept C10138342 @default.
- W106753614 hasConcept C121955636 @default.
- W106753614 hasConcept C121964417 @default.
- W106753614 hasConcept C144133560 @default.
- W106753614 hasConcept C15744967 @default.
- W106753614 hasConcept C162077342 @default.
- W106753614 hasConcept C162324750 @default.
- W106753614 hasConcept C162853370 @default.
- W106753614 hasConcept C195487862 @default.
- W106753614 hasConcept C2777973936 @default.
- W106753614 hasConcept C2780378061 @default.
- W106753614 hasConcept C2781460075 @default.
- W106753614 hasConcept C77805123 @default.
- W106753614 hasConceptScore W106753614C100001284 @default.
- W106753614 hasConceptScore W106753614C10138342 @default.
- W106753614 hasConceptScore W106753614C121955636 @default.
- W106753614 hasConceptScore W106753614C121964417 @default.
- W106753614 hasConceptScore W106753614C144133560 @default.
- W106753614 hasConceptScore W106753614C15744967 @default.
- W106753614 hasConceptScore W106753614C162077342 @default.
- W106753614 hasConceptScore W106753614C162324750 @default.
- W106753614 hasConceptScore W106753614C162853370 @default.
- W106753614 hasConceptScore W106753614C195487862 @default.
- W106753614 hasConceptScore W106753614C2777973936 @default.
- W106753614 hasConceptScore W106753614C2780378061 @default.
- W106753614 hasConceptScore W106753614C2781460075 @default.
- W106753614 hasConceptScore W106753614C77805123 @default.
- W106753614 hasIssue "1" @default.
- W106753614 hasLocation W1067536141 @default.
- W106753614 hasLocation W1067536142 @default.
- W106753614 hasOpenAccess W106753614 @default.
- W106753614 hasPrimaryLocation W1067536141 @default.
- W106753614 hasRelatedWork W2042136078 @default.
- W106753614 hasRelatedWork W2081699359 @default.
- W106753614 hasRelatedWork W2095331822 @default.
- W106753614 hasRelatedWork W2186739218 @default.
- W106753614 hasRelatedWork W2259217747 @default.
- W106753614 hasRelatedWork W2387957299 @default.
- W106753614 hasRelatedWork W2558896113 @default.
- W106753614 hasRelatedWork W2583449215 @default.
- W106753614 hasRelatedWork W2994051564 @default.
- W106753614 hasRelatedWork W85177779 @default.
- W106753614 hasVolume "6" @default.
- W106753614 isParatext "false" @default.
- W106753614 isRetracted "false" @default.
- W106753614 magId "106753614" @default.
- W106753614 workType "article" @default.