Encouraging tax compliance of small business owners in South Africa through nudging

Published in: South African Journal of Accounting Research
Volume 40 , issue 2 : Entrepreneurship and Africa’s Cultural Context , 2024 , pages: 160–181

DOI: 10.1080/10291954.2025.2596453

Author(s): Nompumelelo Monageng University of Pretoria, South Africa,

Keywords: Small business owners, nudging, tax compliance, online field experiment, perceptions,

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