- Title
- Improving tax compliance of small businesses through effective communication
- Creator
- Nontshinga, Chuma Zintle
- Subject
- Small business -- Taxation
- Subject
- Taxpayer compliance -- Communication Taxation Communication in law
- Date Issued
- 2018
- Date
- 2018
- Type
- Thesis
- Type
- Masters
- Type
- MBA
- Identifier
- http://hdl.handle.net/10948/22902
- Identifier
- vital:30127
- Description
- The small business sector is growing rapidly worldwide. It has been noted that the small business sector plays a vital role in the social as well as the economic development of the country. However this has brought about some challenges with regards to tax compliance. Within the Eastern Cape there is a vast difference in customer base, with some taxpayers being illiterate the non-compliance challenge becomes rather a critical focus. The limited tax knowledge within the small business sector as well as the complex tax language has contributed to small businesses being tax non-compliant. It is for this reason that this study became apparent. The primary objective of this study is to identify the variables to improve tax compliance for the small business segment by investigating the determinants of effective communication. More specifically this study will investigate the influence of communication channels, communication frequency, Information Technology Communication and tax education on tax compliance. To achieve the primary objective of this study, secondary and primary research was undertaken. The positivistic research methodology was adopted as relationships were tested as well as it emphasised the quantification of the data collected and analysed. Four determinants of effective communication (Communication Channels, Communication Frequency, Information Technology Communication and Tax Education) served as the independent variables, while Perceived Success of Tax Compliance served as the dependent variable. The majority of respondents were females with a 61% representation and males represented 39% of the responds. Most respondents were between the ages of 36 and 45 years, the age group profile depicts the diversity of the maturity levels within the respondents. From the descriptive statistics it was observed that the majority of the respondents agreed that their businesses were tax compliant. For the independent variables, the reported average mean values ranged from 3.03 to 3.97 with the highest mean value being reported for the variable of Tax Education and the lowest score reported for Communication Frequency. In accordance with the literature review and the findings from the empirical data obtained and analysed in this study, it can be concluded that tax compliance is a function of many variables. The study has revealed that the determinants of effective communication that were identified as independent variables have an impact on the perceived success of tax compliance. In other words, an increase in the independent variable will lead to an increase in the level of tax compliance.
- Format
- xiii, 101 leaves
- Format
- Publisher
- Nelson Mandela University
- Publisher
- Faculty of Business and Economics Sciences
- Language
- English
- Rights
- Nelson Mandela University
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