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

In many developing countries (both poor and middle-income), business owners complain that tax compliance costs (i.e. cost of preparing, handling, and submitting required tax forms to the country's tax authorities and related interactions with tax authorities) add a serious burden to their operations and significantly affect bottom lines. In South Africa these complaints are compounded by anecdotal evidences that tax compliance costs also prevent a...
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