The perceived fairness of turnover tax

The South Africa Turnover Tax system, implemented on 01 March 2009 to simplify tax for microbusinesses and to improve tax compliance had an insignificant number of registrations and research indicated that a possible reason is the fairness of the tax. The aim of this study is to explore the perceive...

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Bibliographic Details
Main Authors: Adam Gluckman, Magda Turner
Format: Article
Language:English
Published: AOSIS 2018-08-01
Series:Journal of Economic and Financial Sciences
Subjects:
Online Access:https://jefjournal.org.za/index.php/jef/article/view/174