A survey of the perceptions of previously disadvantaged South Africans on taxation
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Date
Authors
Oberholzer, Ruanda
Journal Title
Journal ISSN
Volume Title
Publisher
Elsevier
Abstract
This article investigates the perceptions prevalent amongst previously disadvantaged South Africans on taxation. A need identified in this study is that of more knowledge regarding tax systems, the implementation thereof and the utilization of revenue received from taxation. The South African Government has the opportunity to empower previously disadvantaged South Africans, by providing information sessions to them regarding taxation. Another important point proven from this study is that previously disadvantaged South Africans see the financing of pensions, education, health services, road maintenance and welfare as the main significant areas that should be funded by (their) tax money. The electorate was made the promise that these mentioned areas of social welfare would be addressed, prior to the general elections in 1994. The majority of South Africans is still anxiously awaiting what was promised to them almost a decade ago.
Description
Keywords
Previously disadvantaged South Africans, Perceptions on taxation, Unemployment
Sustainable Development Goals
Citation
Oberholzer, R 2005, 'A survey of the perceptions of previously disadvantaged South Africans on taxation', Critical Perspectives on Accounting, vol. 16, no. 3, pp. 249–275. [http://www.sciencedirect.com./science/journal/10452354]