Abstract
A conceptual framework to assess the particular tax situation of small business
owners identifies three key aspects that distinguish small business owners’ perceptions of
their tax obligation. These aspects are: they are likely to perceive more opportunities not to
comply than employed taxpayers; they are likely to lack meaningful taxation knowledge and
they are likely to frame the paying of taxes as a loss.
Aim: The aim of this article was to sketch a tax compliance risk profile of guest house owners
in Soweto to suggest strategies to negate those factors that may negatively influence their
compliance behaviour...