Background: Several studies on tax compliance costs (TCCs) for small businesses found them to be regressive in nature and, imposing a heavier burden on small businesses compared to larger ones.Objectives: This study predicts the effect of TCCs on performance of small businesses using the survival index value model (SIV ® ). The intention is to determine if TCCs have a statistically significant effect on the performance of small businesses. Method: A self-administered questionnaire was emailed to randomly selected contractors registered in classes 3 and 4 of the Construction Industry Development Board to solicit responses. Paired samples t-tests, Pearson correlation coefficient tests, regression tests and structural equation modelling were carried out on the 83 responses obtained.Results: Data analysis, using STATA data analysis and statistical software, depicted TCCs to have a significant effect on the performance of small businesses. Internal TCCs were found to have the heaviest burden on small businesses, and thus had the strongest impact on performance. External TCCs were found to have a negative effect on business performance. Conclusion:The article recommends proper tax planning for small businesses to enjoy the benefits associated with TCCs and minimise the negative effects. To improve on their performance, small businesses are advised to undertake tax tasks in-house.

Orientation: Tax compliance costs are regressive in nature and impose a heavy burden on performance and sustainability of small businesses.Research purpose: The aim of this article was to identify endogenous factors that drive tax compliance costs of small businesses in the construction industry of South Africa.Motivation for the study: Small businesses in the construction industry face many challenges that result in low-profit margins, poor performance and eventually failure. Tax compliance costs are one of the factors behind poor performance and failure, as often cited by small businesses, and as such warranted an investigation into the factors that drive the costs.Research design, approach and method: Data were collected using self-administered questionnaires that were emailed to contractors in classes 3 and 4 of the Construction Industry Development Board's register. A total of 83 usable questionnaires were returned and analysed using the structural equation modelling function of STATA data analysis and statistical software. Main findings:Statistical tests performed revealed that business size, age, method of settling tax obligations and qualifications of the tax preparer drive tax compliance costs of small businesses in the construction industry.Practical/managerial implications: Empowerment of employees and owners engaged in tax tasks, through formal education and tailor-made training, reduces the tax compliance burden and improves the performance of small construction businesses. Contribution/value-add:The results of the study could assist business owners and managers in the construction industry in identifying efficient tax approaches that could minimise the tax compliance costs burden. They also assist with better planning by government departments in terms of the kind of tax support required by small businesses in the construction industry.

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Youth unemployment is one of the central concerns affecting global economics in the world today. The recent World Economic Forum held at Davos prioritized the discussions on issues confronting youth unemployment. The International Labor Office (ILO, 2013) projected a global youth unemployment rate of 12.7% by 2017. According to the ILO, (2013), 202 million people are unemployed globally and 40% are under the age of 24. South Africa fares even worse. Statistics SA (2012) indicates that 71% of the unemployed are aged 25-34 and the unemployment rate among youth is 36%. About 3.3 million youth aged 15-34 are not employed or studying (Financial Mail, 7th February 2013). With this in mind, the paper intends to look at the perceptions affecting youth entrepreneurship development in South Africa and whether entrepreneurial education and training fosters the development of entrepreneurial orientation in the South African youth. A five point Likert Scale was used, 1 = Strongly disagree 3 = Neutral and 5 = Strongly agree. Furthermore, a quantitative research method was used and 132 grade eleven learners were purposefully selected randomly in Crawford high school in Gauteng. Findings indicate that entrepreneurship education and training can direct students towards certain career choices; secondly, planned behavior can be predicted; and thirdly, practically is able to increase the propensity of students to start a business. Keywords: SA, learners, entrepreneurship culture, orientation, education, youth unemployment. JEL Classification: L26, J24

Background: Land based casinos are facing growing competition from other gambling modes like online gaming, which is a major concern for the future of this industry. The designing of new slot machine games are therefore critical, particularly as the life cycles of these games become shorter. Rapid technological changes in both online and land-based casinos, all contribute to the shortening lifespan of slot-machine games. With that said, game developers needs to stay on top of new technologies in order to shape this growing industry. When new slot-machine games are developed and launched, an awareness of the new game needs to be created, in order to stimulate adoption. Purpose of study:The purpose of this quantitative descriptive study is to determine how South African slotmachine gamers adopt new slot-machine games. Based on the contextual background and literature review, this study aims to determine the adoption of new slot-machine games.Design/Methodology/Approach: More than six hundred regular slot-machine gamers were interviewed within the gaming areas of six casinos in South Africa. A focus-group discussion, with ten regular slot-machine gamers was held, in order to structure the quantitative survey. Results/Findings:The findings indicated that slot-machine gamers take a while before trying out a new slotmachine game, because of a lack of awareness.Recommendations: From a management perspective, it is vital for casinos to understand the changes in gamer habits as well as the financial impact that new slot machine games have on its revenue. Managerial implications:By understanding how slot-machine gamers perceive the adoption of new games can provide management with insight into gamers' behaviour, as well as the development of new marketing strategies such as in-house and digital promotions that can enhance the adoption of these games.