https://www.socictopen.socict.org/files/original/ea4fc5e3e85821bdca575c2a8fe8007c.pdf 3ca53eceb43280c94b41379f26bca163 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Factors that Influence Tax Compliance of SMEs in South Africa Creator An entity primarily responsible for making the resource Yergenthren Naicker, Rajendra Rajaram Description An account of the resource Small and medium enterprises play an important role for South Africa. They serve as avehicle in creating jobs for local communities. KwaZulu Natal is the second largest province in thecountry and the necessity of developing sustainable small and medium businesses cannot beoveremphasized. The South African government has identified and prioritized the development of smallbusinesses as one of their strategic objectives. Despite the importance of these businesses for thecountry and province, there are many challenges that these businesses face. One of the most onerousand time-consuming challenges is ensuring tax compliance. Tax compliance is defined as thepreparation, submission and payment of taxes due within the specified time periods. In order to achievethe objectives set out by government, it is necessary that the tax systems for small businesses be efficientand simplified in order to meet the needs of the sector.The research has been undertaken to firstlydetermine which taxes are most complex for SMEs and secondly to determine which factors and costsare most significant in ensuring tax compliance. A questionnaire was sent to eighty five small businessowners to determine which taxes are most complex and what challenges and costs are most excessive.The findings from this study reveal that VAT is the most complex tax for small businesses in SouthAfrica. Compliance with VAT is the most costly and challenging and the time spent on compliance byowners is perceived to be the most excessive cost incurred in ensuring tax compliance. Date A point or period of time associated with an event in the lifecycle of the resource 2018 Subject The topic of the resource smes; sars; tax compliance; value added taxation Identifier An unambiguous reference to the resource within a given context DOI: Source A related resource from which the described resource is derived Acta Universitatis Danubius: Administratio Publisher An entity responsible for making the resource available Danubius University Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Political institutions and public administration (General) Language A language of the resource EN, FR