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An exploratory study of the fiscal illusion of individual taxpayers in South Africa
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_ | 1867613665063075840 |
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| access_status_str | Open Access |
| author2 | Steyn, Theunis Lodewikus |
| author_browse | Steyn, Theunis Lodewikus |
| author_facet | Steyn, Theunis Lodewikus |
| 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:2263/27316 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:39:45.040Z |
| 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:2263/27316 An exploratory study of the fiscal illusion of individual taxpayers in South Africa Steyn, Theunis Lodewikus lindelwam@nedbank.co.za Mhlungu, Lindelwa Letticia Double taxation Number of taxes Hidden taxes Tax systems Public services Public goods Taxation Government revenue Fiscal illusion South africa Tax shifting Individual taxpayers UCTD Dissertation (MCom)--University of Pretoria, 2012. Fiscal illusion is understood to be a concept that occurs where taxpayers do not always realize how much they contribute towards government revenue in the form of taxation, or how much they receive in the form of public goods and services (Dell’ Ánno&Mourao, 2011:2). The purpose of this study was to discover the originating causes of fiscal illusion amongst individual taxpayers in South Africa. To achieve this objective, available literature was reviewed, which revealed that complexity of the tax systems is argued to be one of the causes of fiscal illusion. A study conducted in South Africa suggested that taxpayer’s perception toward tax affects their attitude (Oberholzer, 2007:45). The hypothesis derived from the literature was then applied to a real life context by conducting interviews with a sample of individual taxpayers. Based on the analysis of data obtained, the study revealed that fiscal illusion of individual taxpayers in South Africa falls within four conceptual elements namely, hidden taxes, number of taxes, double taxation and, to a limited extent, tax shifting. Taxation unrestricted 2013-09-07T11:10:07Z 2013-08-19 2013-09-07T11:10:07Z 2013-04-18 2012 2013-08-16 Dissertation Mhlungu, LL 2012, An exploratory study of the fiscal illusion of individual taxpayers in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/27316 > F13/4/582/gm http://hdl.handle.net/2263/27316 http://upetd.up.ac.za/thesis/available/etd-08162013-160350/ © 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 | Double taxation Number of taxes Hidden taxes Tax systems Public services Public goods Taxation Government revenue Fiscal illusion South africa Tax shifting Individual taxpayers UCTD An exploratory study of the fiscal illusion of individual taxpayers in South Africa |
| title | An exploratory study of the fiscal illusion of individual taxpayers in South Africa |
| title_full | An exploratory study of the fiscal illusion of individual taxpayers in South Africa |
| title_fullStr | An exploratory study of the fiscal illusion of individual taxpayers in South Africa |
| title_full_unstemmed | An exploratory study of the fiscal illusion of individual taxpayers in South Africa |
| title_short | An exploratory study of the fiscal illusion of individual taxpayers in South Africa |
| title_sort | exploratory study of the fiscal illusion of individual taxpayers in south africa |
| topic | Double taxation Number of taxes Hidden taxes Tax systems Public services Public goods Taxation Government revenue Fiscal illusion South africa Tax shifting Individual taxpayers UCTD |
| url | http://hdl.handle.net/2263/27316 http://upetd.up.ac.za/thesis/available/etd-08162013-160350/ |