Challenges that arise in respect of tax knowledge, tax compliance, and tax complexity for small and medium enterprises (SMEs) in South Africa
| dc.contributor.author | Mothiba, Ngwanamago Shillyboy | |
| dc.contributor.supervisor | Kolitz, Maeve | |
| dc.date.accessioned | 2026-06-02T07:15:06Z | |
| dc.date.issued | 2025 | |
| dc.description | A research report submitted in fulfillment of the requirements for the Master of Commerce, in the Faculty of Commerce, Law and Management, School of Accountancy, University of the Witwatersrand, Johannesburg, 2025 | |
| dc.description.abstract | Mamman et al. (2015, p. 5) found that there is a strong relationship between small and medium enterprises, economic growth and poverty reduction. Small and medium enterprises’ survival and growth are therefore important. This research report identifies the challenges that arise in respect to tax knowledge, tax compliance and tax complexity for South Africa’s small and medium enterprises. The research report discusses which businesses are small and medium enterprises, the tax knowledge required of these enterprises, the tax compliance requirements faced by these enterprises, the tax complexity faced by these enterprises, and the tax challenges in relation to the value-added tax and employees’ tax in respect of tax knowledge, tax compliance and tax complexity faced by these enterprises in South Africa. The research report suggests that there are challenges that arise in some cases with respect to tax knowledge, tax compliance, and tax complexity and therefore this research report concludes with highlighting areas that require further research | |
| dc.description.submitter | MM2026 | |
| dc.faculty | Faculty of Commerce, Law and Management | |
| dc.identifier.citation | Mothiba, Ngwanamago Shillyboy . (2025). Challenges that arise in respect of tax knowledge, tax compliance, and tax complexity for small and medium enterprises (SMEs) in South Africa [Master’s dissertation, University of the Witwatersrand, Johannesburg]. WIReDSpace. | |
| dc.identifier.uri | https://hdl.handle.net/10539/49387 | |
| dc.language.iso | en | |
| dc.publisher | University of the Witwatersrand, Johannesburg | |
| dc.rights | © 2025 University of the Witwatersrand, Johannesburg. All rights reserved. The copyright in this work vests in the University of the Witwatersrand, Johannesburg. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of University of the Witwatersrand, Johannesburg. | |
| dc.rights.holder | University of the Witwatersrand, Johannesburg | |
| dc.school | School of Accountancy | |
| dc.subject | UCTD | |
| dc.subject | Small and medium enterprises | |
| dc.subject | tax knowledge | |
| dc.subject | tax compliance | |
| dc.subject | tax complexity | |
| dc.subject | value-added tax | |
| dc.subject | employees’ tax | |
| dc.subject.primarysdg | SDG-8: Decent work and economic growth | |
| dc.title | Challenges that arise in respect of tax knowledge, tax compliance, and tax complexity for small and medium enterprises (SMEs) in South Africa | |
| dc.type | Dissertation |