This report documents the results of a survey that was conducted to better understand howthe justice system affects the business environment in eight countries in South East Europe (SEE);Albania, Bosnia...
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...
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...
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...
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...