https://socictopen.socict.org/files/original/988598d8b0ef62f373b3d613296b7b33.pdf 8da6de73daaba96daba9b8bec08e5332 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Annual tax compliance costs for small businesses: a survey of tax practitioners in South Africa Creator An entity primarily responsible for making the resource Sharon Smulders, Madeleine Stiglingh Description An account of the resource This study provides a baseline measurement for annual tax compliance costs for small businesses. An empirical study performed amongst tax practitioners to identify and measure the annual tax compliance costs for small businesses throughout South Africa revealed that R7 030 per annum is the average fee that tax practitioners charge their small business clients to ensure that their tax returns (for four key taxes – income tax, provisional tax, value added tax and employees’ tax) are prepared, completed and submitted as SARS requires. From the perspective of time and cost, preparing, completing and submitting VAT returns takes the longest and costs the most. It is evident that, overall, the compliance costs are regressive: the smaller the business, the heavier the burden. Date A point or period of time associated with an event in the lifecycle of the resource 2012 Identifier An unambiguous reference to the resource within a given context DOI: 10.4102/sajems.v11i3.464 Source A related resource from which the described resource is derived South African Journal of Economic and Management Sciences Publisher An entity responsible for making the resource available AOSIS Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Economics as a science, Business, Management. Industrial management Language A language of the resource EN