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South Africa - Tax compliance burden for small businesses : a survey of tax practitioners (English)

This report is focused on the survey of the compliance experience of professional accountants and bookkeepers in respect of their small business clients in South Africa. It will be complemented by two related surveys, one of small businesses that are registered with the South African Revenue Service (SARS), regarding their time and cost requirements for tax compliance, and one of informal businesses, regarding their perceptions about tax compliance...
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South Africa - Tax compliance burden for small businesses : a survey of tax practitioners (English). Washington, DC: World Bank. http://documents.worldbank.org/curated/en/667151468115163580

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