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Exploring individual taxpayer's perceptions of tax complexity
Dissertation (MCom)--University of Pretoria, 2014
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2015
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| _version_ | 1867613614667464705 |
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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 | © 2014 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, 2014 |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/43555 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:57.201Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| 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:2263/43555 Exploring individual taxpayer's perceptions of tax complexity Steyn, Theunis Lodewikus u22451324@tuks.co.za Muli, Kudakwashe Tax complexity Tax burden Perception Individual taxpayer UCTD Dissertation (MCom)--University of Pretoria, 2014 Generally, tax systems are perceived to be complex. This study takes a qualitative empirical approach to examine individual taxpayers’ perceptions of tax complexity. This was achieved by obtaining individual taxpayers perceptions on the complexity of the tax system. The study also investigates whether taxpayers perceive that their tax burden is influenced by the complexity of the tax system and also analyses suggestions by respondents on how the South African tax system can be simplified. The findings are that not all taxpayers perceive that the tax system is complex. These respondents mainly acknowledge the various means available, such as e-filing, to counter the effects of tax complexity. They also point out that taxpayers should be responsible for educating themselves on how the tax system works. However, there are more people who believe that the tax system is complex. The complexity is mainly attributed to the challenges taxpayers face in attempting to comply with tax legislation. These challenges include difficulties in keeping up to date with constant changes to legislation, the fear of filing an inaccurate tax return and the general lack of adequate knowledge to confidently handle one’s tax affairs. An interesting theme emerged on how respondents make the presumption that the tax system might be complex for other taxpayers due to a lack of education or knowledge of the tax system. The study concludes that perceptions of tax complexity seem to be influenced by complexities in tax legislation, user needs as well as user abilities. Recommendations are made for further studies to assess taxpayers’ tax literacy levels. These studies may also investigate taxpayers’ awareness of their rights and obligations under tax laws gm2015 Taxation MCom Unrestricted 2015-02-05T10:22:57Z 2015-02-05T10:22:57Z 2014-09-03 2014 Dissertation Muli, KMM 2014, Exploring individual taxpayer's perceptions of tax complexity, MCom Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/43555> M14/9/309/gm http://hdl.handle.net/2263/43555 en © 2014 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 | Tax complexity Tax burden Perception Individual taxpayer UCTD Exploring individual taxpayer's perceptions of tax complexity |
| title | Exploring individual taxpayer's perceptions of tax complexity |
| title_full | Exploring individual taxpayer's perceptions of tax complexity |
| title_fullStr | Exploring individual taxpayer's perceptions of tax complexity |
| title_full_unstemmed | Exploring individual taxpayer's perceptions of tax complexity |
| title_short | Exploring individual taxpayer's perceptions of tax complexity |
| title_sort | exploring individual taxpayer s perceptions of tax complexity |
| topic | Tax complexity Tax burden Perception Individual taxpayer UCTD |
| url | http://hdl.handle.net/2263/43555 |