Please use this identifier to cite or link to this item: https://hdl.handle.net/10321/5303
DC FieldValueLanguage
dc.contributor.advisorStainbank, Lesley June-
dc.contributor.advisorJali, L F-
dc.contributor.authorMagwaza, Bahleen_US
dc.date.accessioned2024-06-12T11:06:23Z-
dc.date.available2024-06-12T11:06:23Z-
dc.date.issued2023-
dc.identifier.urihttps://hdl.handle.net/10321/5303-
dc.descriptionSubmitted in fulfillment of the requirements of the degree of Master of Accounting, Durban University of Technology, Durban, South Africa, 2023.en_US
dc.description.abstractThe purpose of the study was to investigate the impact of the iLembe District Municipality business incubation programme on the tax compliance of small and medium-sized entities (SMEs). The study used a positivist philosophy and an exploratory design. The target population was 1 005. A questionnaire was administered electronically to a sample of 278 SMEs. The findings highlight the varied range of support services that business incubators in South Africa provide to SMEs which are critical for their survival, growth, and longterm success. Factors affecting SMEs’ tax compliance were penalties, tax complexity, record keeping, and compliance costs for both incubated and non-incubated SMEs. Record keeping and documentation was perceived as the factor that most affects compliance amongst the businesses under incubation (m = 3.99), while tax penalties was perceived at the factor most affecting compliance for SMEs not in the incubator (m = 4.01). The findings also indicate that SMEs under incubation tend to hold more favourable attitudes towards the benefits of tax compliance compared to SMEs not under incubation. This finding highlights the significance of business incubators in increasing SMEs' tax compliance, resulting in a more tax compliant SME sector in the iLembe District Municipality The study recommends that business incubators ought to collaborate with the South African Revenue Service and other government agencies to develop policies that will enhance SMEs’ tax compliance in the iLembe Municipality District. It also recommends that business incubators hire service providers, consultants, or incubator staff who are knowledgeable and skilled in SME development, and particularly in tax compliance. Finally, the study highlights the critical role of business incubators in improving SMEs' tax compliance and overall success, emphasising the need for targeted support, education, and collaboration. Incubators play a critical role in the iLembe District Municipality's entrepreneurial landscape by providing comprehensive services and targeted efforts that not only assist tax compliance but also stimulate growth, innovation, and economic development.en_US
dc.format.extent148 pen_US
dc.language.isoenen_US
dc.subjectSMEsen_US
dc.subjectTax Complianceen_US
dc.subjectBusiness incubatorsen_US
dc.subjectIncubationen_US
dc.subjectKwaZulu-Natalen_US
dc.subject.lcshSmall business--Taxation--South Africaen_US
dc.subject.lcshTaxpayer complianceen_US
dc.subject.lcshTaxation--Compliance costs--South Africaen_US
dc.titleThe impact of the iLembe District Municipality business incubation programme on the tax compliance of small and medium-sized enterprisesen_US
dc.typeThesisen_US
dc.description.levelMen_US
dc.identifier.doihttps://doi.org/10.51415/10321/5303-
local.sdgSDG08en_US
item.openairetypeThesis-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.grantfulltextopen-
item.cerifentitytypePublications-
item.languageiso639-1en-
item.fulltextWith Fulltext-
Appears in Collections:Theses and dissertations (Accounting and Informatics)
Files in This Item:
File Description SizeFormat
Magwaza_B_2023_Redacted.pdf3.05 MBAdobe PDFView/Open
Show simple item record

Page view(s)

161
checked on Dec 13, 2024

Download(s)

49
checked on Dec 13, 2024

Google ScholarTM

Check

Altmetric

Altmetric


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.