Perceptions of taxation : a comparative study of different population groups in South Africa

Show simple item record Oberholzer, Ruanda Stack, E.M. 2014-09-30T09:52:22Z 2014-09-30T09:52:22Z 2014-06
dc.description.abstract South Africa is a country of diverse cultures, languages, beliefs and backgrounds. It is con-ceivable that these different population groups may have differing perceptions of taxationresulting from their cultural backgrounds or even their political and social histories. Theseperceptions may, in turn, influence their attitudes towards tax compliance. It is, therefore,argued that in order to change taxpaying behaviour, perceptions must be first be identified,and then influenced in a positive way towards tax compliance.This study extends prior research by investigating and comparing taxpayers’ perceptionsamongst the four major South African population groups (that is, Black/African, Indian,Coloured and White).The data for this study was collected from a sample of 260 South African taxpayers bymeans of face-to-face interviews, based on a questionnaire, compiled from an extensiveliterature review. The scope of the study was limited as it focused only on natural taxpayerswithin the Tshwane metropolitan area (which includes Pretoria, the capital city of SouthAfrica) in Gauteng, as the purpose was not to generalise conclusions to the entire SouthAfrican population.It was found that different population groups in South Africa may have different percep-tions towards taxation. In order to create a more positive tax culture, government couldpossibly focus more strongly on educating the various population groups about the impor-tance of paying their taxes. A multifaceted approach is needed in order to understand andinfluence the large number of factors that play a role in individual behaviour. en_US
dc.description.librarian hb2014 en_US
dc.description.uri en_US
dc.identifier.citation Oberholzer, R & Stack, EM 2014, 'Perceptions of taxation : a comparative study of different population groups in South Africa', Public Relations Review, vol. 40. no. 2, pp. 226-239. en_US
dc.identifier.issn 0363-8111 (print)
dc.identifier.issn 1873-4537 (online)
dc.identifier.other 10.1016/j.pubrev.2013.11.010
dc.language.iso en en_US
dc.publisher Elsevier en_US
dc.rights © 2013 Elsevier Inc. All rights reserved. Notice : this is the author’s version of a work that was accepted for publication in Public Relations Review. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Public Relations Review, vol. 40, no.2, pp. 226-239, 2014. doi : 10.1016/j.pubrev.2013.11.010. en_US
dc.subject South African taxpayers en_US
dc.subject Population groups en_US
dc.subject Perceptions of taxation en_US
dc.subject Tax evasion en_US
dc.title Perceptions of taxation : a comparative study of different population groups in South Africa en_US
dc.type Postprint Article en_US

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