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The effect of reciprocity nudges on tax compliance : evidence from an experimental study
Thesis (PhD (Taxation))--University of Pretoria, 2020.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2021
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| _version_ | 1867613673403449344 |
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| access_status_str | Open Access |
| author2 | Evans, Chris |
| author_browse | Evans, Chris |
| author_facet | Evans, Chris |
| collection | Thesis |
| dc_rights_str_mv | © 2021 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 | Thesis (PhD (Taxation))--University of Pretoria, 2020. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/80479 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:53.208Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| 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:2263/80479 The effect of reciprocity nudges on tax compliance : evidence from an experimental study Evans, Chris u24362442@tuks.co.za Steyn, Theunis Lodewikus Monageng, Nompumelelo Lorraine UCTD Voluntary tax compliance Nudge messages Government tax authorities Developing countries South Africa Thesis (PhD (Taxation))--University of Pretoria, 2020. Governments and tax authorities have taken a keen interest in understanding the effects of nudging as a tool to influence voluntary tax compliance. However, research in this area has focused on developed countries, resulting in limited empirical evidence available relevant to developing countries. This thesis addresses this knowledge gap. It focuses on the use of reciprocity nudges to influence the tax compliance behaviour of individual taxpayers in South Africa. This thesis also explores the role of structural and content attributes of the message in the effectiveness of tax nudges. In this study, a core sequential mixed methods approach was applied. Initially, a qualitative content analysis process was carried out in order to identify structural and content attributes, from existing literature, for an effective message aimed at changing behaviour. This was followed by a quantitative content analysis that was carried out on 12 South African Revenue Service (SARS) videos. The experimental phase of the thesis was then designed based on the results of the content analysis and was conducted with 172 student participants. In addition to its main (confirmatory) finding that nudge messages can make a difference to voluntary tax compliance, four further key findings emerge from this thesis. First, the results indicate that in order for a nudge message to be effective, it must contain certain structural and content attributes. Second, the timing between the exposure to a reciprocity nudge and the making of a tax compliance decision has no statistically significant impact on tax compliance. Third, reciprocity nudges do not appear to be more effective on some sub-groups of the population than others. Fourth, high levels of perceived corruption and attitudes towards tax had no impact on the tax compliance of individuals exposed to a reciprocity nudge. This thesis extends the current knowledge of how insights from behavioural economics can be incorporated to assist with influencing voluntary tax compliance. Furthermore by adopting a mixed method approach this thesis demonstrates how one method can be used to inform another in tax compliance research. The thesis also provides further clarity on the role of structural and content attributes that ought to be incorporated into tax nudge messages. Taxation PhD (Taxation) Unrestricted 2021-06-22T12:29:14Z 2021-06-22T12:29:14Z 2021/04/26 2020 Thesis Monageng, NL 2020, The effect of reciprocity nudges on tax compliance : evidence from an experimental study, PhD (Taxation) Thesis, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80479> http://hdl.handle.net/2263/80479 DOI: https://doi.org/10.25403/UPresearchdata.15059994.v2 en © 2021 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 Voluntary tax compliance Nudge messages Government tax authorities Developing countries South Africa The effect of reciprocity nudges on tax compliance : evidence from an experimental study |
| title | The effect of reciprocity nudges on tax compliance : evidence from an experimental study |
| title_full | The effect of reciprocity nudges on tax compliance : evidence from an experimental study |
| title_fullStr | The effect of reciprocity nudges on tax compliance : evidence from an experimental study |
| title_full_unstemmed | The effect of reciprocity nudges on tax compliance : evidence from an experimental study |
| title_short | The effect of reciprocity nudges on tax compliance : evidence from an experimental study |
| title_sort | effect of reciprocity nudges on tax compliance evidence from an experimental study |
| topic | UCTD Voluntary tax compliance Nudge messages Government tax authorities Developing countries South Africa |
| url | http://hdl.handle.net/2263/80479 |