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Payroll Manager’s refresher
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2007 Emerald Group Publishing Limited. All rights reserved.
- ISSN
- 1022-2529
- DOI
- 10.1108/10222529200700007
- Publisher site
- See Article on Publisher Site
Abstract
In his 2006 State of the Nation Address, President Thabo Mbeki indicated that the regulatory environment for small businesses would be improved, as this sector plays an important role in the national strategy for accelerated and shared growth. The aim of this study is to determine whether the size of an enterprise and the sector in which the enterprise operates has an impact on how the enterprise’s tax responsibilities are administered and managed. A survey was conducted amongst small and medium enterprises in the manufacturing, retail and business services sectors in Gauteng. The study focused on Gauteng because the majority of small, medium and microenterprises (SMMEs) are located in this province. The study found that most small and medium enterprises (SMEs) in the business services sector outsource their tax responsibilities because they lack the time needed to manage these functions. It was also found that the size and type of organisation affects the role taxation inputs play in business decisions. The SMEs included in the survey preferred a reduction in interest and penalties charged as a taxation relief measure.
Journal
Meditari Accountancy Research – Emerald Publishing
Published: Apr 1, 2007
Keywords: Business services; Manufacturing Outsourcing; Retail; Small and medium enterprises; Taxation; Tax administration; Taxation relief