A tax compliance risk profile of guesthouse owners in Soweto, South Africa

Background: A conceptual framework to assess the particular tax situation of small business owners identifies three key aspects that distinguish small business owners’ perceptions of their tax obligation. These aspects are: they are likely to perceive more opportunities not to comply than employed t...

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Bibliographic Details
Main Authors: Marina Bornman, Pusheletso Ramutumbu
Format: Article
Language:English
Published: AOSIS 2019-05-01
Series:The Southern African Journal of Entrepreneurship and Small Business Management
Subjects:
Online Access:https://sajesbm.co.za/index.php/sajesbm/article/view/181