Background: Several studies on tax compliance costs (TCCs) for small businesses found them to be regressive in nature and, imposing a heavier burden on small businesses compared to larger ones. Objectives: This study predicts the effect of TCCs on performance of small businesses using the survival index value model (SIV ® ). The intention is to determine if TCCs have a statistically significant effect on the performance of small businesses. Method: A self-administered questionnaire was emailed to randomly selected contractors registered in classes 3 and 4 of the Construction Industry Development Board to solicit responses. Paired samples t -tests, Pearson correlation coefficient tests, regression tests and structural equation modelling were carried out on the 83 responses obtained. Results: Data analysis, using STATA data analysis and statistical software, depicted TCCs to have a significant effect on the performance of small businesses. Internal TCCs were found to have the heaviest burden on small businesses, and thus had the strongest impact on performance. External TCCs were found to have a negative effect on business performance. Conclusion: The article recommends proper tax planning for small businesses to enjoy the benefits associated with TCCs and minimise the negative effects. To improve on their performance, small businesses are advised to undertake tax tasks in-house.

中文翻译：

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税收合规成本和小企业绩效：来自南非建筑业的证据

背景：针对小型企业的税收合规成本（TCC）的多项研究发现，它们本质上是递减的，与大型企业相比，它们对小型企业造成了更大的负担。目的：本研究使用生存指数值模型（SIV®）预测了TCC对小企业绩效的影响。目的是确定TCC是否对小企业的业绩具有统计学上的显着影响。方法：将自我管理的调查问卷通过电子邮件发送给在建筑业发展委员会第3级和第4级注册的随机选择的承包商，以征求答复。对获得的83个响应进行配对样本t检验，Pearson相关系数检验，回归检验和结构方程模型。结果：数据分析，使用STATA数据分析和统计软件，描绘了TCC对小企业的业绩有重大影响。发现内部TCC对小型企业的负担最重，因此对绩效的影响最大。发现外部TCC对业务绩效有负面影响。结论：本文建议适当的税收筹划，以使小型企业享受与TCC相关的收益并最大程度地减少负面影响。为了提高绩效，建议小型企业自行承担税收任务。发现外部TCC对业务绩效有负面影响。结论：本文建议适当的税收筹划，以使小型企业享受与TCC相关的收益并最大程度地减少负面影响。为了提高绩效，建议小型企业自行承担税收任务。发现外部TCC对业务绩效有负面影响。结论：本文建议适当的税收筹划，以使小型企业享受与TCC相关的收益并最大程度地减少负面影响。为了提高绩效，建议小型企业自行承担税收任务。