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Title Perceptions of individual taxpayers on income tax: an exploratory study in a township in South Africa
Full text http://upetd.up.ac.za/thesis/available/etd-08152013-172203/
Date 2013
Author(s) Matsose, Lerato Hilda Emily
Contributor(s) Mrs H du Preez; Mrs S Pienaar
Abstract To encourage tax compliance amongst all South Africans, the South African Revenue Service (SARS) has to obtain knowledge of taxpayers attitudes towards taxation. Taxpayers attitudes are influenced by their perceptions of events happening around them and the way they interpret them. Revenue raised through collection of taxes assists the government in improving the quality of goods and services provided to all South Africans. It is important to obtain knowledge of taxpayers attitudes in order for SARS to establish whether people are happy with the services they receive and to focus on improvements that are necessary. This study investigated the perceptions of individuals from a township area towards income tax. The study aimed to investigate whether these individuals have a positive or negative attitude towards tax compliance and whether a need exists to reach and educate different individuals on taxation. This study was conducted in Sharpeville, a township in the Emfuleni Local Municipality located in the southern part of the Gauteng province. Data was collected from 50 natural persons in the area through face-to-face interviews conducted by the researcher. The objective was to highlight the perceptions of individuals residing in this particular area and not to generalise the findings to all individuals residing in townships. The findings in the study revealed that taxpayers attitudes are influenced by various factors, which include perceptions formed through services they believe the government should have provided in their community and the current status of their community. AFRIKAANS: Om belastingbetaling onder alle Suid-Afrikaners aan te moedig, moet die Suid-Afrikaanse Inkomstediens (SARS) inligting oor belastingbetalers se gesindheid teenoor belasting bekom. Belastingbetalers se houdings word beïnvloed deur hul persepsies van gebeurevan e rondom hulle en die manier waarop hulle dit interpreteer. Inkomste uit die invordering van belasting help die regering om die kwaliteit van goedere en dienste wat aan alle Suid-Afrikaners verskaf word, te verbeter. Dit is belangrik vir die SARS om kennis oor belastingbetalers se houding te verkry ten einde vas te stel of mense tevrede is met die dienste wat hulle ontvang en te fokus op die verbeterings wat nodig is. Hierdie studie ondersoek individue in n dorpsgebied se persepsies oor inkomstebelasting. Die studie is daarop gemik om vas te stel of hierdie individue 'n positiewe of negatiewe houding teenoor belastingnakoming het en of daar 'n behoefte bestaan om op n individuele wyse mense oor belasting te bereik en op te voed. Hierdie studie is uitgevoer in Sharpeville, 'n dorpsgebied in die Emfuleni Plaaslike Munisipaliteit, geleë in die suidelike deel van die Gauteng-provinsie. Data van 50 natuurlike persone in die gebied is ingesamel deur middel van een-tot-een onderhoude gevoer deur die navorser. Die doel was om die persepsies van individue in hierdie spesifieke gebied uit te lig en nie om die bevindinge te veralgemeen na alle mense wat in dorpsgebiede woon nie. Die bevindinge van die studie het getoon dat belastingbetalers se gesindhede beïnvloed word deur verskeie faktore, wat insluit persepsies wat gevorm word rondom dienste wat hulle glo die regering in hul gemeenskap moet voorsien en die huidige stand in hulle gemeenskap. © 2012 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 Please cite as follows: Matsose, LHE 2012, Perceptions of individual taxpayers on income tax: an exploratory study in a township in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-08152013-172203 / > F13/4/580/gm
Subject(s) Taxation
Language en-uk
Publisher University of Pretoria
Type of publication text
Format application/pdf
Source http://upetd.up.ac.za/thesis/available/etd-08152013-172203/
Rights restricted; I hereby certify that, I have obtained and attached hereto a written permission statement from the owner(s) of each third party copyrighted matter to be included in my thesis, dissertation, or project report (
Repository Pretoria - University of Pretoria, Theses and Dissertations
Added to C-A: 2017-03-10;15:13:06