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Title An international comparison of legislation aimed at the tax whistleblower
Full text http://upetd.up.ac.za/thesis/available/etd-08142013-165129/
Date 2013
Author(s) Griessel, Burgert Bailey
Contributor(s) Mrs S Pienaar
Abstract Fraud seems to be prevalent in every country where there is a system of taxation. Whistleblowing is one of the many ways of combating fraud in taxation. The primary purpose of this study is to explore and compare the legislation aimed at the tax whistleblower. This research study focuses on the legislation of South Africa and the United States of America (USA) that is aimed at the protection of and the reward for the whistleblower. The objectives of this qualitative research study are achieved by comparing the legislation of South Africa with that of the USA, by reviewing the secondary literature on this topic and by conducting and analysing interviews with a selected group of respondents. The results of this study show support of the hypothesis that there is not enough protection in South Africa for a tax whistleblower as compared to the USA. Furthermore, the results of this study point to the fact that the principle of reward for a tax whistleblower that is found in the USA will not be an achievable solution to promote tax whistleblowing in South Africa. Finally, it was found that tax whistleblowing is engendered into the psyche and culture of the USA, without there necessarily being a fear for the life of the tax whistleblower. This does not seem to be the case for South Africa and therefore these findings promote further research into this subject. © 2011 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: Griessel, BB 2011, An international comparison of legislation aimed at the tax whistleblower, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-08142013-165129 / > F13/4/571/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-08142013-165129/
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