The authors use firm-level survey data on 998 small and medium enterprises registered for tax in South Africa regarding tax compliance costs to investigate the use of outsourcing to complete tax compliance tasks. Overall, about 43 percent of the enterprises do all their tax compliance work in-house, 11 percent outsource all their tax compliance work, and the remaining 46 percent use a combination of both ("partial outsourcing"). The data display an...
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INFORMATION
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2009/03/01
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Document de travail de recherche sur les politiques
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WPS4873
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1
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1
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2010/07/01
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Disclosed
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Small businesses in south Africa : who outsources tax compliance work and why ?
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Tax Compliance
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