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- W2346390517 abstract "Small businesses tend to rely on external service providers (tax practitioners, accountants, lawyers and bookkeepers) for assistance with their tax affairs. Payments to external service providers clearly affect a small business’s tax compliance costs. This study uses multiple regression analyses to investigate the key drivers of small business external tax compliance costs. This will assist Revenue Services in understanding what factors (determinants) could increase a small business’s external tax compliance costs and might assist in managing tax compliance behaviour and contribution.Overall, the results show that although the legal form, age, use of small business tax concessions, level of education of the respondents and the type of accounting system used are statistically significant determinants of external tax compliance costs, turnover is the greatest determinant. The results also indicate that external tax compliance costs are regressive in relation to the size of a business, confirming previous research findings in this arena." @default.
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- W2346390517 date "2016-05-04" @default.
- W2346390517 modified "2023-10-18" @default.
- W2346390517 title "Determinants of external tax compliance costs: Evidence from South Africa" @default.
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- W2346390517 doi "https://doi.org/10.1080/10291954.2016.1160175" @default.
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