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  "documentTitle": "PwC’s MSME Survey 2020 Building to Last",
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  "notes": "The slide identifies systemic issues like multiplicity of levies, lack of coordination, and absence of technology as drivers of compliance difficulty.",
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      "text": "MSMEs find local government levies the most difficult tax to comply with. This is closely followed by Company Income Tax (CIT) and Value Added Tax (VAT). Reasons for the difficulty in compliance comprised: the multiplicity of taxies and levies; lack of coordination between federal & state tax agencies, absence of technology platform(s) for ease of payment of all taxes and levies, as well as lack of fully functional tax refunds schemes at the state & federal level. Others included the absence of comprehensive tax payment schedule notification or calendar, and physical harassment/intimidation by local tax collectors.",
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