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