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The effect of changes in the value-added tax rate on tax compliance behaviour in South Africa

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posted on 2021-03-25, 06:20 authored by Anna SchoemanAnna Schoeman
Data obtained by conducting an online field experiment. The experiment applied four treatment groups to test the effect of changes in the VAT rate on tax compliance behaviour of small business entities in South Africa.
Data obtained include, inter alia, data on amounts declared, registration decisions and other factors influencing tax compliance decisions.

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Department of Taxation

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    Economic and Management Sciences

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    Keywords

    Tax complianceTax rateSmall business entitiesSouth AfricaExperimentVATTaxation Accounting

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    CC BY 4.0

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