Benchmarking tax compliance efficiency among South African retail firms using stochastic frontier approach (Record no. 31511)
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| 001 - CONTROL NUMBER | |
| control field | 0020414494837 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211170149.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 100204s2009 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | AKINBOADE, Oludele Akinloye |
| 9 (RLIN) | 38741 |
| 245 10 - TITLE STATEMENT | |
| Title | Benchmarking tax compliance efficiency among South African retail firms using stochastic frontier approach |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Philadelphia : |
| Name of publisher, distributor, etc. | Routledge, |
| Date of publication, distribution, etc. | November 2009 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Random selection of taxpayers for audit mostly nets tax compliant taxpayers. There is hence a need to adopt other methods that are efficicent and effective in performing their specific and general deterrence roles. This article uses profit efficiency benchmarking to analyze select retail firms tax compliance risk in South Africa over the 2005-2006 period. It seeks to identify firms that should be audited because of their suspected tax compliance risk, using a stochastic frontier analysis. The profit efficiency estimates of 24 retail stores are used to rank them in terms of their performance. They are also tracked over time. Approximately, 50 percent of the firms performed better than the average profit efficiency of 0.39. The top 10 firms are significantly performing better. However, the bottom 50 percent of the retail firms performed poorly and could be targeted for tax audit. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | KINFACK, Emilie Chanceline |
| 9 (RLIN) | 38742 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | MOKWENA, Mandisa Putuma |
| 9 (RLIN) | 38743 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | KUMO, Wolassa L. |
| 9 (RLIN) | 38744 |
| 773 08 - HOST ITEM ENTRY | |
| Title | International Journal of Public Administration - IJPA |
| Related parts | 32, 13, p. 1124-1146 |
| Place, publisher, and date of publication | Philadelphia : Routledge, November 2009 |
| International Standard Serial Number | ISSN 01900692 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
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| Operator's initials, OID (RLIN) | 1449^b |
| Cataloger's initials, CIN (RLIN) | Daiane |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20100723 |
| Operator's initials, OID (RLIN) | 1320^b |
| Cataloger's initials, CIN (RLIN) | Daiane |
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