... professionals. Practical implications The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions. Originality/value This study contributes to the emerging literature by exploring tax administration failures in developing...

... 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. Key words Business services Manufacturing Outsourcing Retail Small and medium enterprises Taxation Tax administration Taxation relief 1...

... Business services Manufacturing Outsourcing Retail Small and medium enterprises Taxation Tax administration Taxation relief A three-sector comparative study of the impact of taxation on small and medium enterprises JMP Venter Department of Taxation School of Accounting Sciences University of South...