| Small business and tax compliance costs: A cross-country study of managerial benefits and tax concessions C Evans, A Hansford, J Hasseldine, P Lignier, S Smulders, F Vaillancourt eJTR 12, 453, 2014 | 45 | 2014 |
| Annual tax compliance costs for small businesses: a survey of tax practitioners in South Africa S Smulders, M Stiglingh South African Journal of Economic and Management Sciences 11 (3), 354-371, 2008 | 43 | 2008 |
| Tax compliance costs for the small business sector in South Africa: Establishing a baseline S Smulders, M Sitglingh, R Franzen, L Fletcher eJTR 10, 184, 2012 | 39 | 2012 |
| Determinants of external tax compliance costs: Evidence from South Africa S Smulders, M Stiglingh, R Franzsen, L Fletcher South African Journal of Accounting Research 31 (2), 134-150, 2017 | 36 | 2017 |
| Challenges, barriers and policy development for South African SMMEs–does size matter? A Botha, SA Smulders, HA Combrink, J Meiring Development Southern Africa 38 (2), 153-174, 2021 | 31 | 2021 |
| Addressing the small business tax compliance burden-Evidence from South Africa S Smulders, G Naidoo Journal of Economic and Financial Sciences 6 (2), 263-284, 2013 | 30 | 2013 |
| Taxation compliance burden for small business in South Africa SA Smulders PQDT-Global, 2006 | 17 | 2006 |
| An evaluation of tax compliance costs and concessions for small businesses in South Africa–establishing a baseline SA Smulders PQDT-Global, 2013 | 13 | 2013 |
| Mitigating VAT compliance costs-a developing country perspective S Smulders, C Evans Australian Tax Forum 32 (2), 283-316, 2017 | 12 | 2017 |
| A comparative analysis of tax compliance costs and the role of special concessions and regimes for small businesses in Australia, Canada, South Africa and the United Kingdom J Hasseldine, C Evans, A Hansford, P Lignier, S Smulders, F Vaillancourt National Tax Association Conference, Providence, Rhode Island, November, 15-17, 2012 | 11 | 2012 |
| Tax compliance costs for the small business sector in South Africa–establishing a baseline, eJournal of Tax Research S Smulders, M Stiglingh, R Franzsen, L Fletcher Australia 10 (2), 184-226, 2012 | 8 | 2012 |
| Conceptualising the behaviour of MNEs, tax authorities and tax consultants in respect of transfer pricing practices–A three-layer analysis E Wealth, SA Smulders, FY Mpofu Accounting, Economics, and Law: A Convivium, 2023 | 5 | 2023 |
| Is SARS really empowering small business? Effectiveness of section 12e S Smulders, R Obernolzer Professional Accountant 2011 (1), 6-9, 2011 | 4 | 2011 |
| Research findings: the progress of South African Revenue Service on its service quality journey S Smulders, M Stiglingh Journal of Public Administration 43 (4), 607-628, 2008 | 4 | 2008 |
| Capital gains tax research: an initial synthesis of the literature T Steyn, S Smulders, K Stark, I Penning eJTR 16, 278, 2018 | 3 | 2018 |
| Compliance costs matter – The case of South African individual taxpayers S Stark, Karen & Smulders eJournal of Tax Research 16 (3), 801-823, 2019 | 2* | 2019 |
| Tax policy under review: the Davis Tax Committee: debate S Smulders TAXtalk 2014 (46), 14-19, 2014 | 2 | 2014 |
| Light in the Darkness: Inspirational South African Entrepreneurs’ Advice for Success S Smulders Qatar University, 2018 | 1 | 2018 |
| The transformation of the South African Revenue Authority in the post-apartheid era: analysis S Smulders Taxtalk 2014 (46), 2-9, 2014 | 1 | 2014 |
| The transformation of the South Africa Revenue Authority in the post-Apartheid era: focus S Smulders TAXtalk 2013 (43), 54-61, 2013 | 1 | 2013 |
