Compliance costs matter – the case of South African individual taxpayers

dc.contributor.authorStark, Karen
dc.contributor.authorSmulders, Sharon
dc.date.accessioned2020-08-05T09:14:02Z
dc.date.available2020-08-05T09:14:02Z
dc.date.issued2019
dc.description.abstractThis 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.en_ZA
dc.description.departmentTaxationen_ZA
dc.description.librarianam2020en_ZA
dc.description.sponsorshipThe South African Institute of Chartered Accountants (SAICA) and UNISA for the Women in Research (WiR) grant.en_ZA
dc.description.urihttps://www.business.unsw.edu.au/research/publications/atax-journalen_ZA
dc.identifier.citationStark, K. & Smulders, S. 2019, 'Compliance costs matter – the case of South African individual taxpayers', eJournal of Tax Research, vol. 16, no. 3, pp. 801-823.en_ZA
dc.identifier.issn1448-2398
dc.identifier.urihttp://hdl.handle.net/2263/75570
dc.language.isoenen_ZA
dc.publisherUniversity of New South Walesen_ZA
dc.rights© 2019 UNSW Australia Business School™en_ZA
dc.subjectTax compliance costsen_ZA
dc.subjectTaxpayersen_ZA
dc.subjectSouth African Revenue Service (SARS)en_ZA
dc.subjectSouth Africa (SA)en_ZA
dc.titleCompliance costs matter – the case of South African individual taxpayersen_ZA
dc.typeArticleen_ZA

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