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Are tax penalties effective in combatting tax avoidance?
Mini Dissertation (MCom)--University of Pretoria, 2019.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2020
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| _version_ | 1867613549482737664 |
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| access_status_str | Open Access |
| author2 | Pidduck, Teresa Michelle |
| author_browse | Pidduck, Teresa Michelle |
| author_facet | Pidduck, Teresa Michelle |
| collection | Thesis |
| dc_rights_str_mv | © 2019 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, 2019. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/74957 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:55.093Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| 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:2263/74957 Are tax penalties effective in combatting tax avoidance? Pidduck, Teresa Michelle wescoetzee@outlook.com Coetzee, Wessel UCTD Mini Dissertation (MCom)--University of Pretoria, 2019. Background: Tax avoidance is a prevalent issue that perplexes many governments, policy makers and revenue collection authorities across the globe. Tax avoidance is the legal exploitation of loopholes in tax laws and the abuse of tax benefits intended for other purposes. Excessive and impermissible tax avoidance constrains a government’s capacity to deliver public goods, services and programmes to the broader public. Various measures have been implemented over time to curb this unwanted behaviour. Examples of these measures include tax reforms and the introduction of general and specific anti-avoidance rules and penalties. This study focusses on the effectiveness of the use of penalties as a measure to combat tax avoidance, firstly at a global level and then centred on South Africa. Main purpose of study: This study aims to provide a systematic review on the opinion of academic literature globally regarding the effectiveness of tax penalties in combatting tax avoidance and to make recommendations on the implementation of penalties in South Africa. Method: Relevant literature was identified from high quality sources and analysed according to predetermined criteria. A brief overview of the literature was performed and findings were presented and discussed. Conclusions regarding the effectiveness of tax penalties were drawn and, where applicable, recommendations were made for the implementation of penalties in South Africa. Results: The opinion in academic literature regarding the effective use of penalties to combat tax avoidance is varied. Penalties by themselves are rarely regarded as an effective measure to reduce tax avoidance. In this regard, various factors exist that influence the ability of a penalty to affect real change in taxpayer behaviour and reduce unwanted tax avoidance. Conclusions: South Africa has implemented tax penalties, in accordance with global norms, to combat unwanted tax avoidance. By focussing on other factors that, in combination with tax penalties, make these tax penalties more effective, greater change in taxpayer behaviour can be achieved. The existing penalties would therefore not need to be changed to be more effective but additional measures should also be taken to change taxpayer behaviour. Taxation MCom (Taxation) Unrestricted 2020-06-11T08:42:00Z 2020-06-11T08:42:00Z 2020 2019 Mini Dissertation Coetzee, W 2019, Are tax penalties effective in combatting tax avoidance?, MCom (Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/74957> http://hdl.handle.net/2263/74957 en © 2019 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 Are tax penalties effective in combatting tax avoidance? |
| title | Are tax penalties effective in combatting tax avoidance? |
| title_full | Are tax penalties effective in combatting tax avoidance? |
| title_fullStr | Are tax penalties effective in combatting tax avoidance? |
| title_full_unstemmed | Are tax penalties effective in combatting tax avoidance? |
| title_short | Are tax penalties effective in combatting tax avoidance? |
| title_sort | are tax penalties effective in combatting tax avoidance |
| topic | UCTD |
| url | http://hdl.handle.net/2263/74957 |