University of Pretoria
VAT Experiment questionnaire - Schoeman AH.pdf (276.9 kB)

The effect of changes in the value-added tax rate on tax compliance behaviour of small businesses in South Africa: a field experiment

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journal contribution
posted on 2021-02-04, 13:04 authored by Anna SchoemanAnna Schoeman, Anculien Schoeman
This questionnaire was used to gather quantitative data regarding the effect that changes in the VAT rate would have on tax compliance behaviour of small business entities in South Africa by conducting a field experiment. The data collected indicated compliance behaviour regarding amounts declared for sales and purchases, as well as registration decisions (for registering as VAT vendors).



Department of Taxation

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    Economic and Management Sciences