A systematic analysis of the literature related to tax and corruption

dc.contributor.advisorSteyn, Theunis Lodewikus
dc.contributor.emailu17385424@tuks.co.za
dc.contributor.postgraduateMotsamai, Lungelo Leonard
dc.date.accessioned2019-06-02T11:39:31Z
dc.date.available2019-06-02T11:39:31Z
dc.date.created2019/04/05
dc.date.issued2019
dc.descriptionMini Dissertation (MCom)--University of Pretoria, 2019.
dc.description.abstractBackground: Corruption is a problem faced by various states from all sectors, including government, and has the potential to cripple the state and bring it to its knees. This study embarks on analysing the literature pertaining to tax and corruption. Main purpose of study: This mini-dissertation provides a systematised review of the literature related to tax and corruption. Method: Various databases (ProQuest, EBSCOHost and Science Direct) were searched for published journal articles that had corruption and tax as the main constructs in their headings or abstracts and were studied. Results: On the databases that were searched, a total of 87 journals were found, which were published in various listed publishers (40 were IBSS published, 35 Scopus, 25 ISI and 2 were not listed). Of the 87 journals which were found, 40 were selected for study, predominantly written from multiple-country perspectives and others not country-specific. A vast majority of the journals were written from an Economics perspective and mainly employed the use of a simulation method of research.
dc.description.availabilityUnrestricted
dc.description.degreeMCom
dc.description.departmentTaxation
dc.identifier.citationMotsamai, LL 2019, A systematic analysis of the literature related to tax and corruption, MCom Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/69938>
dc.identifier.otherA2019
dc.identifier.urihttp://hdl.handle.net/2263/69938
dc.language.isoen
dc.publisherUniversity of Pretoria
dc.rights© 2019 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.
dc.subjectUCTD
dc.titleA systematic analysis of the literature related to tax and corruption
dc.typeMini Dissertation

Files

Original bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
Motsamai_Systematic_2019.pdf
Size:
513.7 KB
Format:
Adobe Portable Document Format
Description:
Mini Dissertation