The effect of changes in the value-added tax rate on tax compliance behaviour of small businesses in south africa : a field experiment
Anculien Schoeman, Chris Evans and Hanneke du Preez
| Year of publication: |
2021
|
|---|---|
| Authors: | Schoeman, Anculien ; Evans, Chris ; Du Preez, Hanneke |
| Published in: |
Advances in taxation. - Bingley : Emerald, ZDB-ID 2401800-4. - Vol. 29.2021, p. 65-88
|
| Subject: | Online field experiment | Small business entities | South Africa | Tax compliance | VAT | VAT rate | Steuermoral | Südafrika | Umsatzsteuer | Sales tax | KMU | SME | Feldforschung | Field research | Experiment |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/S1058-749720210000029004 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014426294