An evaluation of tax compliance among small businesses

Published in: South African Journal of Accounting Research
Volume 40 , issue 1 : Entrepreneurship and Africa’s Cultural Context , 2024 , pages: 21–39

DOI: 10.1080/10291954.2024.2372132

Author(s): Mphagahlele O. Ndlovu University of, South Africa, Daniel P. Schutte North-West University, South Africa,

Keywords: involuntary non-compliance, SME taxation, tax evasion, tax compliance strategies, theory of planned behaviour,

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