https://www.socictopen.socict.org/files/original/c334a7e4f329979dbd28155825167ec5.pdf d03c324967572cf8596edc8581717ce2 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 Addressing the small business tax compliance burden: Evidence from South Africa Creator An entity primarily responsible for making the resource Sharon Smulders, Gelishan Naidoo Description An account of the resource Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax compliance cost studies conducted in South Africa with initiatives introduced by the South African Revenue Service (SARS), substantiated by consultations with a SARS and a South African Institute of Chartered Accountants official, reveals that SARS has, in most cases, attempted to address the tax compliance burdens identified in these studies. However, SARS has only partially addressed the complexity of the tax law, the lack of software to assist small businesses with their record-keeping and the compliance burden associated with provisional tax. SARS has failed to address the need for a threshold below which no small business tax return is required to be submitted, the inclusion of tax in the school syllabus, the requirement for first-time offenders to attend courses instead of raising penalties and the need for a reduction in the rates of interest and penalties raised by SARS. These initiatives should be considered by SARS and it is recommended that further research into the success and effectiveness of all the initiatives already introduced by SARS be performed. Date A point or period of time associated with an event in the lifecycle of the resource 2013 Subject The topic of the resource small business, South African Revenue Service (SARS), tax compliance burden, tax compliance costs, tax initiatives Identifier An unambiguous reference to the resource within a given context DOI: 10.4102/jef.v6i2.260 Source A related resource from which the described resource is derived Journal of Economic and Financial Sciences Publisher An entity responsible for making the resource available African Online Scientific Information Systems Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Economics as a science Language A language of the resource EN