Tax code complexity, tax advisor services and firm outcomes: Evidence from South Africa

Nadine Riedel, Franziska Sicking and Ida Zinke

No wp-2025-64, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: We study the impact of tax preparers on corporate tax optimization in South Africa. The analysis draws on the population of corporate income tax returns linked to data on tax preparer use. Consistent with tax code complexity and frictions in the take-up of tax advantages, we document that firms' reported taxable income and tax payments decline significantly when they start utilizing tax preparer services.

Keywords: Taxation; Business tax; Tax compliance; South Africa (search for similar items in EconPapers)
Date: 2025
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