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The aim of the study was to quantify the total tax compliance costs (TCC) of individual taxpayers in South Africa for the 2017 and 2018 years of assessment as no studies were found that comprehensively quantified these costs in South Africa. A quantitative research design was followed using an...
Small and Medium Enterprises (SMEs) often lack the necessary financial skills to safeguard business success. It is therefore expected that they would benefit from the advisory services offered by external accountants. Research, however, indicates a reluctance amongst Small Business Owners (SBOs)...
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