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Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South Africa. Non-registration hinders sufficient tax revenue collection, stifles economic growth and causes unfair competition with formal businesses. The purpose of this study is to determine whether changes in the VAT rate affect the registration decisions of businesses, ultimately impacting upon tax compliance behaviour and tax revenue collection.

An online 2 × 2 between-subjects field experiment was conducted, as part of a broader study, to consider compliance with registration requirements by small business entities in South Africa, specifically when there are changes in the VAT rate.

Although the study establishes that changes in the VAT rate tend not to have a significant impact on the registration decisions of such taxpayers, it nonetheless indicates that the magnitude of the change in the VAT rate may be influential on registration decisions, whether relating to compulsory or voluntary registration. More particularly, the greater the magnitude of the VAT rate decrease (increase), the more likely it is that taxpayers will register (deregister) for VAT purposes, indicating that the magnitude of changes in the VAT rate do have an impact on VAT registration decisions and therefore on tax compliance more generally.

Not only does the study add to the limited knowledge available on registration decisions of small businesses, but also gives valuable guidance to policymakers in terms of determining the VAT rate for the country.

Not only does the study add to the limited knowledge available on registration decisions of small businesses, but it also gives valuable guidance to policymakers in terms of determining the VAT rate for the country.

The Roses Citadel is a bastioned fortification that has archaeological remains from the Greek, Roman and medieval periods in its interior. Currently, the area inside the Citadel is used for a wide range of activities; some directly related with the heritage item, others associated with its use as a public space for the town. The purpose of this paper is to analyse the economic interest of charging an entrance fee vs the alternative of free access and offers a framework to address this issue.

The proposal is to consider the marginal cost of increasing the number of users and to carry out a travel cost analysis. It is vital to take into account the results of specifically economic analyses, but the evaluations of social policies should also be considered, and should have a considerable weight in decision making.

It is proposed that free entry would bring about an increase in the number of visitors and users of Roses Citadel. In turn, this increase would lead to a greater social use of this heritage asset, and a chance for the least privileged sectors of society to use the site more. Financial resources for the maintenance of the asset would not be raised through entry fees, but through contributions relating to the increase in the social consideration of the site.

In the context of a discussion on the advantages and disadvantages of paying an entry fee for heritage assets, the example of Roses Citadel provides several factors for consideration. It shows that payment of an entry fee affects use of the site by society, and particularly by the local community, whereas free access leads to a wide range of opportunities for use.