Recent findings on Tax-Related Regulatory Burden on SMMEs in South Africa: Literature Review and Policy Options
Working Paper
2006-03
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University of Cape Town
Development Policy Research Unit
University of Cape Town
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Development and Poverty Research Unit Working Paper Development Policy Research Unit Working Paper 06/105
Abstract
Regulatory 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.
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Chamberlain, D., Smith, A. 2006-03. Recent findings on Tax-Related Regulatory Burden on SMMEs in South Africa: Literature Review and Policy Options. Development and Poverty Research Unit Working Paper Development Policy Research Unit Working Paper 06/105. University of Cape Town.