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Tax compliance perceptions and formalization of small businesses in south Africa

Author

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  • Coolidge, Jacqueline
  • Ilic, Domagoj

Abstract

This paper is based on large-scale surveys of formal and informal small businesses in South Africa, including questions about their experiences and perceptions about tax compliance, tax morale, and related variables. The survey findings suggest that formalization is more likely to take place in urban areas, involving relatively larger firms, and those who already use proper bookkeeping. Informal firms who said they were likely to register for tax in the near future were more likely than other informal firms to report higher satisfaction with government services, and to believe most businesses pay their taxes. The most-cited advantages of being registered for tax included better access to government services, better access to financing, and better opportunities for growth.

Suggested Citation

  • Coolidge, Jacqueline & Ilic, Domagoj, 2009. "Tax compliance perceptions and formalization of small businesses in south Africa," Policy Research Working Paper Series 4992, The World Bank.
    • Handle: RePEc:wbk:wbrwps:4992
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    Cited by:

    1. Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012. "The Costs of VAT: A Review of the Literature," CASE Network Reports 0106, CASE-Center for Social and Economic Research.
    2. Jacqueline Coolidge, 2010. "Tax Compliance Cost Surveys : Using data to design targeted reforms," World Bank Publications - Reports 10509, The World Bank Group.

    More about this item

    Keywords

    Taxation&Subsidies; Debt Markets; Emerging Markets; Tax Law; Fiscal Adjustment;
    All these keywords.

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