Abstract:
This empirical study evaluates the tax compliance costs of individual taxpayers in South Africa in respect of the 2016/17 year of assessment to establish a baseline against which future studies and tax system enhancements can be measured. The study is a work in progress and was conducted using an online questionnaire and provides credible estimates of the tax compliance costs for individuals. These costs were analysed and were found to be the highest for self-employed individuals. Various practical recommendations, particularly in respect of the digital transactions with the South African Revenue Service, and suggestions to influence policy direction are provided.
