Tax compliance perceptions and formalization of small businesses in south Africa (English)

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...

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Author

Coolidge,Jacqueline;

Ilic,Domagoj;
Document Date
2009/07/01
Document Type
Policy Research Working Paper
Report Number
WPS4992
Volume No
1
Total Volume(s)
1
Country
Southern Africa,
Region
Eastern and Southern Africa,
Disclosure Date
2010/07/01
Disclosure Status
Disclosed
Doc Name
Tax compliance perceptions and formalization of small businesses in south Africa
Keywords
informal business

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Citation

Coolidge,Jacqueline; Ilic,Domagoj.

Tax compliance perceptions and formalization of small businesses in south Africa (English). Policy Research working paper|no. WPS4992 Washington, DC: World Bank. http://documents.worldbank.org/curated/en/419091468113058879

Tax compliance perceptions and formalization of small businesses in south Africa (English)

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