Abstract:
The South African Revenue Service (SARS) introduced its Service Charter in 2005, to be fully effective from the beginning of the 2008 tax year. The intention of this Charter is to set out specific service delivery targets which SARS aims to achieve. To get an indication of the progress made by the SARS on its service quality journey, firstly a questionnaire was administered with the aim of establishing the perceptions of tax practitioners towards the service quality of specific services mentioned in the Service Charter. Secondly, reforms subsequently introduced by SARS were analysed in relation to the findings of the survey and positive correlations were found.
