South Africa, unlike other develo** countries, is classified as one of the best performing
economies in Africa. Unfortunately the economic growth of the country continue to be limited …

When governments use tax policy to motivate activities of social value, incentives are
commonly targeted at non-profits or charities. For-profit businesses meanwhile are primarily …

South Africa has seen tremendous changes since 1994, from the introduction of a new
government to structural changes in tax administration. One of the challenges the …

Taxpayers' relationship with tax practitioners may influence tax compliance behaviour.
International research has been inconclusive on whether taxpayers prefer conservative tax …

This study provides a baseline measurement for annual tax compliance costs for small
businesses. An empirical study performed amongst tax practitioners to identify and measure …

This research explores the expectation gap between tax clients' motivations to hire tax
preparers versus tax preparers' perceptions of those client motivations. The study builds on …