Quantifying the tax compliance costs of individual taxpayers in South Africa-Reference-Cited by-同舟云学术

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Quantifying the tax compliance costs of individual taxpayers in South Africa

Published:2023-05-25 Issue:1 Volume:38 Page:65-89
ISSN:1029-1954
Container-title:South African Journal of Accounting Research
language:en
Short-container-title:South African Journal of Accounting Research

Author:

Stark Karen¹^ORCID,Smulders Sharon²^ORCID,Odendaal Elza³^ORCID

Affiliation:

1. Department of Financial Intelligence, University of South Africa, Pretoria, South Africa

2. Department of Financial Intelligence, University of South Africa, Pretoria, South Africa

3. Department of Auditing, University of South Africa, Pretoria, South Africa

Publisher

Informa UK Limited

Subject

General Business, Management and Accounting,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/10291954.2023.2197319

Reference46 articles.

1. Allers, M. (1994). Administrative and compliance costs of taxation and public transfers in the Netherlands. Groningen: Wolters Noordhof.

2. Income Tax Compliance Costs of Working Individuals

3. The Income Tax Compliance Costs of Private Households: Empirical Evidence from Germany

4. Personal income tax compliance costs at an individual level in Croatia;Blažić H.;Australian Tax Forum,2004

5. Chattopadhyay, S., & Das-Gupta, A. (2002). The compliance cost of the personal income tax and its determinants. New Delhi: National Institute of Public Finance and Policy.

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