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This paper is based on large-scale surveys of formal and informal small businesses in South Africa, including questions about their experiences and perceptions about tax compliance, tax morale, and related variables. The survey findings suggest that formalization is more likely to take place in urban areas, involving relatively larger firms, and those who already use proper bookkeeping. Informal firms who said they were likely to register for tax in the near future were more likely than other informal firms to report higher satisfaction with government services, and to believe most businesses pay their taxes. The most-cited advantages of being registered for tax included better access to government services, better access to financing, and better opportunities for growth.

Debt Markets --- Emerging Markets --- Finance and Financial Sector Development --- Macroeconomics and Economic Growth --- Personal income tax --- Private Sector Development --- Tax --- Tax accounting --- Tax administration --- Tax amnesty --- Tax burdens --- Tax compliance --- Tax compliance costs --- Tax evasion --- Tax forms --- Tax legislation --- Tax offices --- Tax policy --- Tax rate --- Tax refunds --- Tax returns --- Tax revenues --- Taxation --- Taxation and Subsidies --- Taxpayers --- Turnover tax

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This paper is based on large-scale surveys of formal and informal small businesses in South Africa, including questions about their experiences and perceptions about tax compliance, tax morale, and related variables. The survey findings suggest that formalization is more likely to take place in urban areas, involving relatively larger firms, and those who already use proper bookkeeping. Informal firms who said they were likely to register for tax in the near future were more likely than other informal firms to report higher satisfaction with government services, and to believe most businesses pay their taxes. The most-cited advantages of being registered for tax included better access to government services, better access to financing, and better opportunities for growth.

Debt Markets --- Emerging Markets --- Finance and Financial Sector Development --- Macroeconomics and Economic Growth --- Personal income tax --- Private Sector Development --- Tax --- Tax accounting --- Tax administration --- Tax amnesty --- Tax burdens --- Tax compliance --- Tax compliance costs --- Tax evasion --- Tax forms --- Tax legislation --- Tax offices --- Tax policy --- Tax rate --- Tax refunds --- Tax returns --- Tax revenues --- Taxation --- Taxation and Subsidies --- Taxpayers --- Turnover tax

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Taxation of personal property --- Privately placed securities --- Real property tax --- Value-added tax --- Tax amnesty --- Tax shelters --- Real estate investment --- Income tax --- Propriété mobilière --- Placements privés (Valeurs mobilières) --- Biens réels --- Taxe à la valeur ajoutée --- Amnistie fiscale --- Abris fiscaux --- Immeubles --- Impôt sur le revenu --- Law and legislation --- Taxation --- Law and legislation --- Taxation --- Law and legislation --- Law and legislation --- Impôts --- Droit --- Impôts --- Impôts --- Droit --- Investissements --- Impôts --- Droit --- Droit

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Tax amnesty --- Amnistie fiscale --- 336.2 <493> --- declaration liberatoire unique --- contribuable --- fraude fiscale --- belgique --- procedure fiscale --- BE / Belgium - België - Belgique --- 348.5 --- 336.208 --- S01 - Impôts des personnes physiques - Personenbelastingen --- 351.713 --- Belastingsakkoorden. Belastingswezen--België --- eenmalige bevrijdende aangifte --- belastingplichtige --- fiscale fraude --- belgie --- belastingprocedure --- Belastingsrecht. --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie. --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- 351.713 Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- 336.2 <493> Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--België --- 336.2 <493> Belastingsakkoorden. Belastingswezen--België --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--België --- Belastingsrecht --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie --- DROIT FISCAL --- DECLARATION LIBERATOIRE UNIQUE (DLU) --- FRAUDE FISCALE --- BLANCHIMENT D'ARGENT / DE CAPITAUX --- LUTTE

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Tax law --- Criminal law. Criminal procedure --- Belgium --- Tax amnesty --- Amnistie fiscale --- 336.2.04 <493> --- 351.713 <493> --- #A0410A --- 439 Fiscaal recht --- belastingplichtige --- fiscaal recht --- fiscaliteit --- fraude --- eenmalige bevrijdende aangifte --- fiscale procedure --- belgie --- BE / Belgium - België - Belgique --- 343.35 --- 336.208 --- belastingplichtigen --- fiscale fraude --- fiscale ontwijking --- fiscaliteit, aangifte --- fiscaliteit, internationaal --- Belastingontduiking. Belastingontwijking. Belastingfraude. Belastinghaven. Belastingvlucht--België --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}--België --- contribuable --- droit fiscal --- fiscalite --- declaration liberatoire unique --- procedure fiscale --- belgique --- Misdrijven tegen de openbare administratie, de belasting- en administratieve wetgeving. --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie. --- 351.713 <493> Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}--België --- 336.2.04 <493> Belastingontduiking. Belastingontwijking. Belastingfraude. Belastinghaven. Belastingvlucht--België --- BE / Belgium - België - Belgique --- Belastingontduiking. Belastingontwijking. Belastingfraude. Belastinghaven. Belastingvlucht--België --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}--België --- Misdrijven tegen de openbare administratie, de belasting- en administratieve wetgeving --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie --- DECLARATION LIBERATOIRE UNIQUE (DLU) --- DROIT FISCAL BELGE --- IMPOT SUR LE REVENU --- FRAUDE FISCALE