Browsing by Author "Smith, Anja"
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- ItemOpen AccessRecent Findings on Tax-Related Regulatory Burden on SMMEs in South Africa(2007-02) Chamberlain, Doubell; Smith, AnjaThis policy brief is based on DPRU Working Paper 06/105, Recent Findings on Tax-Related Regulatory Burden on SMMEs in South Africa by Doubell Chamberlain and Anja Smith.
- ItemOpen AccessRecent findings on Tax-Related Regulatory Burden on SMMEs in South Africa: Literature Review and Policy Options(2006-03) Chamberlain, Doubell; Smith, AnjaRegulatory compliance costs impose a deadweight burden on firms and therefore should be minimised. In achieving this goal, it is necessary to embrace a process of smart regulation, rather than focus on deregulation. Tax compliance cost is one type of regulatory costs that is often viewed to have a large negative impact on SMMEs.