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This study’s objectives were to assess the extent the AEO programme contributed to improved customs tax compliance among participating businesses and how the AEO programme has affected trade facilitation in South Africa. A mixed-method research approach was used, combining qualitative and quantitative data from a survey. The sample size was 22, selected through purposive stratified sampling, including 1 tax lecturer from the University of KwaZulu-Natal and 21 middle management employees from the South African tax administrator’s AEO department. Key informants reported that the AEO programme has enhanced compliance rates through the implementation of improvement initiatives, the establishment of partnerships, and support for non-compliant applicants. The AEO programme is a voluntary initiative created by the World Customs Organisation in order to ensure compliance and facilitate trade. The programme enhances trade by offering dedicated support through CRM teams, streamlining business operations, and ensuring the swift release of goods.

The purpose of the study was to examine small and medium-sized enterprises (SMEs) and tax practitioners’ perspectives on the effect of the cost of tax compliance on the functioning of SMEs.The study uses both the opinions of SMEs and tax practitioners to extend information on the tax compliance burden and its effect on the functioning of SMEs.The study adopted a quantitative approach using a self-administered questionnaire which was e-mailed to a sample of SMEs and tax practitioners by using a link to QuestionPro. Tax compliance was viewed as a burden by SMEs, with the majority opting to outsource their tax matters to tax practitioners. SMEs and tax practitioners supported the recommendation that if SMEs attend frequent tax training, this may assist in reducing the tax compliance burden of SMEs. The study recommends that SARS conducts frequent tax training aimed at SMEs. The study contributes to the body of knowledge by using both the opinions of SMEs and tax practitioners to extend information on the tax compliance burden and its effect on the functioning of SMEs.