Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
An international comparison of legislation aimed at the tax whistleblower
Dissertation (MCom (Taxation))--University of Pretoria, 2011.
Saved in:
| Other Authors: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
University of Pretoria
2013
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613564063186945 |
|---|---|
| access_status_str | Open Access |
| author2 | Pienaar, S.J. (Sarah Johanna) |
| author_browse | Pienaar, S.J. (Sarah Johanna) |
| author_facet | Pienaar, S.J. (Sarah Johanna) |
| collection | Thesis |
| dc_rights_str_mv | © 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 |
| description | Dissertation (MCom (Taxation))--University of Pretoria, 2011. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/31169 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:08.659Z |
| 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:2263/31169 An international comparison of legislation aimed at the tax whistleblower Pienaar, S.J. (Sarah Johanna) griessbb@eskom.co.za Griessel, Burgert Bailey UCTD Taxation fraud Whistleblowing protection Whistleblowing Tax whistleblowing Whistleblowing legislation Whistleblowing reward Dissertation (MCom (Taxation))--University of Pretoria, 2011. 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. Taxation Restricted Economic and Management Sciences 2013-09-09T12:07:13Z 2013-08-19 2013-09-09T12:07:13Z 2013-04-18 2011 2013-08-14 Dissertation 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 http://hdl.handle.net/2263/31169 http://upetd.up.ac.za/thesis/available/etd-08142013-165129/ en © 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 application/pdf University of Pretoria |
| spellingShingle | UCTD Taxation fraud Whistleblowing protection Whistleblowing Tax whistleblowing Whistleblowing legislation Whistleblowing reward An international comparison of legislation aimed at the tax whistleblower |
| title | An international comparison of legislation aimed at the tax whistleblower |
| title_full | An international comparison of legislation aimed at the tax whistleblower |
| title_fullStr | An international comparison of legislation aimed at the tax whistleblower |
| title_full_unstemmed | An international comparison of legislation aimed at the tax whistleblower |
| title_short | An international comparison of legislation aimed at the tax whistleblower |
| title_sort | international comparison of legislation aimed at the tax whistleblower |
| topic | UCTD Taxation fraud Whistleblowing protection Whistleblowing Tax whistleblowing Whistleblowing legislation Whistleblowing reward |
| url | http://hdl.handle.net/2263/31169 http://upetd.up.ac.za/thesis/available/etd-08142013-165129/ |