Tax clinic design : an approach for small business tax compliance needs

The main purpose of this study is to establish the South African small businesses tax-related needs to stay compliant, the challenges faced in fulfilling their tax obligations, and how tax clinics can be effectively designed to address the identified needs and challenges faced by small business taxpayers<b>.</b> The research approach adopted a mixed-methods design, which is a combination of quantitative and qualitative research methodologies used for collecting data. Qualitative and quantitative data were collected using survey instruments. Responses were obtained and analysed to understand small business tax needs and challenges.