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An exploratory study of the tax fairness dimensions of individual taxpayers in South Africa
Mini Dissertation (MCom)--University of Pretoria, 2017.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2018
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| _version_ | 1867613545650192384 |
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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 | © 2018 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 | Mini Dissertation (MCom)--University of Pretoria, 2017. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/67948 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:51.329Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2018 |
| publishDateRange | 2018 |
| publishDateSort | 2018 |
| 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:2263/67948 An exploratory study of the tax fairness dimensions of individual taxpayers in South Africa Steyn, Theunis Lodewikus Viljoen, Zarené Unrestricted UCTD Mini Dissertation (MCom)--University of Pretoria, 2017. Background: The fairness of the tax burden is a longstanding topic for research studies. People’s perceptions around the fairness of the tax burden also frequently emerge from these studies. More recent studies support a notion that the phenomenon of tax fairness is multidimensional and the following five dimensions are well recognised in the literature: exchange with government; tax rate structure; self-interest; special provisions; and general provisions. Each one of these dimensions comprise various variables, all of which may have an influence on the tax fairness perceptions of taxpayers. Main purpose: The main purpose of this study is to empirically explore the multidimensional variables that may influence individual taxpayers’ perceptions of the fairness of the tax burden in South Africa. Method: This study adopts a pragmatic style of thinking, it is exploratory in nature and takes on a deductive reasoning stance. The research in the study is cross-sectional and the method is mainly qualitative, making use of a thematic analysis as research strategy. The data underpinning the research can be classified as secondary data and comprise of both quantitative and qualitative data. The data were analysed thematically and the results are presented statistically, specifically in the format of descriptive statistics. Results: The results from the data analysis in this study indicate that there are no statistically significant relationships between the five dimensions as stated above. However, the most profound dimension identified was that of the tax rate structure. Conclusion: This study attempts to provide as an add to the literature, providing a stepping stone for future studies which may assist tax policy-makers to understand the present perceptions of individual taxpayers on the fairness of the tax burden in South Africa. Taxation MCom Unrestricted 2018-12-05T08:06:07Z 2018-12-05T08:06:07Z 2009/10/18 2017 Mini Dissertation Viljoen, Z 2017, An exploratory study of the tax fairness dimensions of individual taxpayers in South Africa, MCom Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/67948> S2018 http://hdl.handle.net/2263/67948 en © 2018 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 | Unrestricted UCTD An exploratory study of the tax fairness dimensions of individual taxpayers in South Africa |
| title | An exploratory study of the tax fairness dimensions of individual taxpayers in South Africa |
| title_full | An exploratory study of the tax fairness dimensions of individual taxpayers in South Africa |
| title_fullStr | An exploratory study of the tax fairness dimensions of individual taxpayers in South Africa |
| title_full_unstemmed | An exploratory study of the tax fairness dimensions of individual taxpayers in South Africa |
| title_short | An exploratory study of the tax fairness dimensions of individual taxpayers in South Africa |
| title_sort | exploratory study of the tax fairness dimensions of individual taxpayers in south africa |
| topic | Unrestricted UCTD |
| url | http://hdl.handle.net/2263/67948 |