Recent findings on Tax-Related Regulatory Burden on SMMEs in South Africa: Literature Review and Policy Options

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dc.contributor.authorChamberlain, Doubellen_ZA
dc.contributor.authorSmith, Anjaen_ZA
dc.date.accessioned2014-09-09T13:47:24Z
dc.date.available2014-09-09T13:47:24Z
dc.date.issued2006-03en_ZA
dc.description.abstractRegulatory 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.en_ZA
dc.identifier.apacitationChamberlain, D., & Smith, A. (2006). <i>Recent findings on Tax-Related Regulatory Burden on SMMEs in South Africa: Literature Review and Policy Options</i> (Development and Poverty Research Unit Working Paper Development Policy Research Unit Working Paper 06/105). University of Cape Town ,Faculty of Commerce ,Development Policy Research Unit (DPRU). Retrieved from http://hdl.handle.net/11427/7356en_ZA
dc.identifier.chicagocitationChamberlain, Doubell, and Anja Smith <i>Recent findings on Tax-Related Regulatory Burden on SMMEs in South Africa: Literature Review and Policy Options.</i> Development and Poverty Research Unit Working Paper Development Policy Research Unit Working Paper 06/105. University of Cape Town ,Faculty of Commerce ,Development Policy Research Unit (DPRU), 2006. http://hdl.handle.net/11427/7356en_ZA
dc.identifier.citationChamberlain, 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.en_ZA
dc.identifier.isbn1-920055-24-Xen_ZA
dc.identifier.ris TY - Working Paper AU - Chamberlain, Doubell AU - Smith, Anja AB - 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. DA - 2006-03 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2006 SM - 1-920055-24-X T1 - Recent findings on Tax-Related Regulatory Burden on SMMEs in South Africa: Literature Review and Policy Options TI - Recent findings on Tax-Related Regulatory Burden on SMMEs in South Africa: Literature Review and Policy Options UR - http://hdl.handle.net/11427/7356 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/7356
dc.identifier.vancouvercitationChamberlain D, Smith A. Recent findings on Tax-Related Regulatory Burden on SMMEs in South Africa: Literature Review and Policy Options. 2006 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/7356en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDevelopment Policy Research Unit (DPRU)en_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.publisher.institutionDevelopment Policy Research Unit
dc.publisher.institutionUniversity of Cape Town
dc.relation.ispartofseriesDevelopment and Poverty Research Unit Working Paper Development Policy Research Unit Working Paper 06/105en_ZA
dc.rightsAttribution-NonCommercial-ShareAlike 4.0 Internationalen_ZA
dc.rights.holderCopyright University of Cape Town 2006.en_ZA
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/4.0/en_ZA
dc.titleRecent findings on Tax-Related Regulatory Burden on SMMEs in South Africa: Literature Review and Policy Optionsen_ZA
dc.typeWorking Paperen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceWorking paperen_ZA
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