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The factors influencing attitudes of Namibian taxpayers towards taxation
Dissertation (MCom)--University of Pretoria, 2012.
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| Format: | Thesis |
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University of Pretoria
2013
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| _version_ | 1867613447740456960 |
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| access_status_str | Open Access |
| author2 | Du Preez, Hanneke |
| author_browse | Du Preez, Hanneke |
| author_facet | Du Preez, Hanneke |
| collection | Thesis |
| dc_rights_str_mv | © 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. |
| description | Dissertation (MCom)--University of Pretoria, 2012. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/23026 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:36:18.085Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/23026 The factors influencing attitudes of Namibian taxpayers towards taxation Du Preez, Hanneke Cronje, M. olnghaamwa@deloitte.co.za Nghaamwa, Olivia Mwawapekange Iyaloo Attitudes of taxpayers Gedrag van belastingpligtiges Tax morale Tax ethics Tax compliance Paying taxes Taxpayers Behaviour of taxpayers Belastingmoraal Belastingbetaling Belastingpligtiges Belastingnakoming Belastingetiek UCTD Dissertation (MCom)--University of Pretoria, 2012. The critical ingredient for revenue collection for any government is the attainment of a sufficient level of tax compliance on the part of taxpayers. Ideally any government would want one hundred percent compliance which would mean optimal tax collection. Tax compliance is influenced by the behaviours of taxpayers which are shaped by their attitudes, and such attitudes are influenced by various factors. Understanding taxpayers’ behaviours in terms of factors that influence their attitudes towards tax compliance is therefore important in encouraging higher levels of compliance and minimisation of non-compliance. It is important for any government and revenue collecting authority to understand the reasons why taxpayers choose not to comply with tax laws as such understanding will have an impact on both the equity and efficiency of the economy. AFRIKAANS : Die bereiking van ‘n voldoende vlak van belastingnakoming aan die kant van die belastingpligtiges is van wesentlike belang vir enige regering by die invordering van belasting. In die ideale geval soek enige regering een honderd present voldoening wat optimale belastinginvordering sou beteken. Belastingnakoming word beïnvloed deur die gedrag van belastingpligtiges wat bepaal word deur hulle houding, en daardie houding word weer beïnvloed deur verskeie faktore. Dit is belangrik om belastingpligtiges se gedrag teenoor belastingnakoming te verstaan om sodoende hoër vlakke van nakoming aan te moedig en om nie-nakoming te minimiseer. Dit is belangrik vir alle regerings en inkomsteinvorderingsowerhede om die redes te verstaan waarom belastingpligtiges verkies om nie belastingwetgewing na te kom nie aangesien dit 'n impak het op beide die billikheid en doeltreffendheid van die ekonomie. Copyright 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: Nghaamwa, OMI 2011, The factors influencing attitudes of Namibian taxpayers towards taxation, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03082012-130634 / > F12/4/159/gm Taxation unrestricted 2013-09-06T14:22:58Z 2012-06-07 2013-09-06T14:22:58Z 2012-04-16 2012-06-07 2012-03-08 Dissertation Nghaamwa, O 2012, The factors influencing attitudes of Namibian taxpayers towards taxation, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/23026 > http://hdl.handle.net/2263/23026 http://upetd.up.ac.za/thesis/available/etd-03082012-130634/ © 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. application/pdf University of Pretoria |
| spellingShingle | Attitudes of taxpayers Gedrag van belastingpligtiges Tax morale Tax ethics Tax compliance Paying taxes Taxpayers Behaviour of taxpayers Belastingmoraal Belastingbetaling Belastingpligtiges Belastingnakoming Belastingetiek UCTD The factors influencing attitudes of Namibian taxpayers towards taxation |
| title | The factors influencing attitudes of Namibian taxpayers towards taxation |
| title_full | The factors influencing attitudes of Namibian taxpayers towards taxation |
| title_fullStr | The factors influencing attitudes of Namibian taxpayers towards taxation |
| title_full_unstemmed | The factors influencing attitudes of Namibian taxpayers towards taxation |
| title_short | The factors influencing attitudes of Namibian taxpayers towards taxation |
| title_sort | factors influencing attitudes of namibian taxpayers towards taxation |
| topic | Attitudes of taxpayers Gedrag van belastingpligtiges Tax morale Tax ethics Tax compliance Paying taxes Taxpayers Behaviour of taxpayers Belastingmoraal Belastingbetaling Belastingpligtiges Belastingnakoming Belastingetiek UCTD |
| url | http://hdl.handle.net/2263/23026 http://upetd.up.ac.za/thesis/available/etd-03082012-130634/ |