Coolidge, Jacqueline G.
[VerfasserIn]
;
Ilic, Domagoj
[Sonstige Person, Familie und Körperschaft];
Kisunko, Gregory
[Sonstige Person, Familie und Körperschaft]World Bank
Anmerkungen:
Includes bibliographical references
Title from PDF file as viewed on 5/7/2009
Beschreibung:
"The authors use firm-level survey data on 998 small and medium enterprises registered for tax in South Africa regarding tax compliance costs to investigate the use of outsourcing to complete tax compliance tasks. Overall, about 43 percent of the enterprises do all their tax compliance work in-house, 11 percent outsource all their tax compliance work, and the remaining 46 percent use a combination of both ("partial outsourcing"). The data display an inverted-U shape for outsourcing of tax compliance tasks: the smallest firms (those under R 300,000 turnover or well under US