Tax compliance burden on SMEs in Durban: Perspectives from tax practitioners and business owners

Lungisani Buthelezi, Lesley Stainbank and Mary Mutanda
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Lungisani Buthelezi: Durban University of Technology, Ritson Road, Durban, South Africa
Lesley Stainbank: Senior Department of Financial Accounting, Durban University of Technology/University of KwaZulu-Natal,Durban, South Africa
Mary Mutanda: Department of Auditing and Taxation, Durban University of Technology, Ritson Road, Durban, South Africa

International Journal of Research in Business and Social Science (2147-4478), 2025, vol. 14, issue 4, 240-250

Abstract: The purpose of the study was to examine small and medium-sized enterprises (SMEs) and tax practitioners’ perspectives on the effect of the cost of tax compliance on the functioning of SMEs.The study uses both the opinions of SMEs and tax practitioners to extend information on the tax compliance burden and its effect on the functioning of SMEs.The study adopted a quantitative approach using a self-administered questionnaire which was e-mailed to a sample of SMEs and tax practitioners by using a link to QuestionPro. Tax compliance was viewed as a burden by SMEs, with the majority opting to outsource their tax matters to tax practitioners. SMEs and tax practitioners supported the recommendation that if SMEs attend frequent tax training, this may assist in reducing the tax compliance burden of SMEs. The study recommends that SARS conducts frequent tax training aimed at SMEs. The study contributes to the body of knowledge by using both the opinions of SMEs and tax practitioners to extend information on the tax compliance burden and its effect on the functioning of SMEs. Key Words:SMES, tax practitioners, taxation, tax compliance and tax ploicy

Date: 2025
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