Sharon Smulders

Challenges, barriers and policy development for South African SMMEs – does size matter?

Annerie Botha, Sharon Smulders, Hermanus Adriaan Combrink et al. · Development Southern Africa · 2020 · 40 citations

Public Affairs, Public Management, Public Policy +14

Tax compliance costs for the small business sector in South Africa — establishing a baseline

Sharon Smulders, Madeleine Stiglingh, Riël Franzsen et al. · UpSpace Institutional Repository (University of Pretoria) · 2012 · 36 citations · Full text

Public Affairs, Business Economics, Public Finance +16

Small business and tax compliance costs: a cross-country study of managerial benefits and tax concessions

Chris Evans, Ann Hansford, John Hasseldine et al. · eCite Digital Repository (University of Tasmania) · 2014 · 27 citations

Public Affairs, Business Economics, Public Finance +17

Annual tax compliance costs for small businesses: a survey of tax practitioners in South Africa

Sharon Smulders, Madeleine Stiglingh · South African Journal of Economic and Management Sciences · 2012 · 24 citations · Full text

Law, Accountancy, Public Finance +17

Addressing the small business tax compliance burden: Evidence from South Africa

Sharon Smulders, Gelishan Naidoo · Journal of Economic and Financial Sciences · 2013 · 18 citations · Full text

Law, Accountancy, Tax Law +17