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Understanding the role of the tax practitioner within the taxpayer and tax practitioner relationship
Dissertation (MCom)--University of Pretoria, 2013.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2014
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| _version_ | 1867613663995625472 |
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| access_status_str | Open Access |
| author2 | Nienaber, S.G. (Sarel Gerhardus) |
| author_browse | Nienaber, S.G. (Sarel Gerhardus) |
| author_facet | Nienaber, S.G. (Sarel Gerhardus) |
| collection | Thesis |
| dc_rights_str_mv | © 2013 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, 2013. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/37319 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:44.170Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| 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:2263/37319 Understanding the role of the tax practitioner within the taxpayer and tax practitioner relationship Nienaber, S.G. (Sarel Gerhardus) none Mahomed, Raeesa Taxpayers Tax South Africa Tax practitioner relationship UCTD Dissertation (MCom)--University of Pretoria, 2013. Tax practitioners can play an important role in assisting taxpayers to meet their compliance obligations. The increased use of tax practitioners over the past decade suggests that more and more taxpayers are seeking their advice on the application of tax legislation and assistance to ensure that they file accurate returns. This confirms that tax practitioners are well positioned to influence the compliance decisions of taxpayers. However, studies have shown that there is a disparity between the type of advice preferred by taxpayers and that provided by tax practitioners. Since research that explores the reasons for this disparity, particularly from a South African perspective, was found to be limited, the objective of this study was to identify potential reasons for the disparity by examining the factors that influence the behaviour of tax practitioners in the hope that this might assist in managing the expectation gap between the type of advice desired by taxpayers versus the type of advice provided by tax practitioners. Using semi-structured interviews conducted with tax practitioners employed at a Big 4 firm, a number of potential factors identified in previous studies were tested. The results proved that the behaviour of tax practitioners is influenced by various factors that may all affect the manner in which advice is given to clients and the nature of such advice. gm2014 Taxation unrestricted 2014-04-01T09:13:05Z 2014-04-01T09:13:05Z 2013-09-05 2013 Mini Dissertation Mohamed, R 2013, Understanding the role of the tax practitioner within the taxpayer and tax practitioner relationship, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/37319> F13/9/807/gm http://hdl.handle.net/2263/37319 en © 2013 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 | Taxpayers Tax South Africa Tax practitioner relationship UCTD Understanding the role of the tax practitioner within the taxpayer and tax practitioner relationship |
| title | Understanding the role of the tax practitioner within the taxpayer and tax practitioner relationship |
| title_full | Understanding the role of the tax practitioner within the taxpayer and tax practitioner relationship |
| title_fullStr | Understanding the role of the tax practitioner within the taxpayer and tax practitioner relationship |
| title_full_unstemmed | Understanding the role of the tax practitioner within the taxpayer and tax practitioner relationship |
| title_short | Understanding the role of the tax practitioner within the taxpayer and tax practitioner relationship |
| title_sort | understanding the role of the tax practitioner within the taxpayer and tax practitioner relationship |
| topic | Taxpayers Tax South Africa Tax practitioner relationship UCTD |
| url | http://hdl.handle.net/2263/37319 |