Abstract:AN ASSESSMENT OF THE TAX COMPLIANCE COSTS OF INDIVIDUAL TAXPAYERS IN SOUTH AFRICAThe tax compliance costs of individual taxpayers in South Africa are unknown, and it is essential to determine, amongst other things, whether these costs pose a risk of causing non-compliance, which could have a negative effect on the collection of tax revenue. Hence, the aim of the study was to assess the tax compliance costs of individual taxpayers in South Africa. The assessment of tax compliance costs entailed calculating thes… Show more
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