000			01706naa a2200217uu 4500
001			0020414494837
003			OSt
005			20190211170149.0
008			100204s2009 xx ||||gr |0|| 0 eng d
100	1		_aAKINBOADE, Oludele Akinloye _938741
245	1	0	_aBenchmarking tax compliance efficiency among South African retail firms using stochastic frontier approach
260			_aPhiladelphia : _bRoutledge, _cNovember 2009
520	3		_aRandom 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		_aKINFACK, Emilie Chanceline _938742
700	1		_aMOKWENA, Mandisa Putuma _938743
700	1		_aKUMO, Wolassa L. _938744
773	0	8	_tInternational Journal of Public Administration - IJPA _g32, 13, p. 1124-1146 _dPhiladelphia : Routledge, November 2009 _xISSN 01900692 _w
942			_cS
998			_a20100204 _b1449^b _cDaiane
998			_a20100723 _b1320^b _cDaiane
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c31511 _d31511
041			_aeng