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Tax compliance costs for small business in South Africa, web-survey of tax practitioners : provincial data analysis (Inglés)

At the request of the National Treasury and the South African Revenue Service (SARS), the Foreign Investment Advisory Service (FIAS, a multi-donor facility of the World Bank Group) provided assistance with a set of surveys of tax compliance costs for small and medium enterprises. This paper is based on the results of the first of these surveys a web-based survey of tax practitioners and focuses on the differences between the nine provinces...
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