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A systematised review of the literature related to the use of deterrence and reciprocity messages as a nudge to influence tax compliance behaviour
Mini Dissertation (MCom (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_ | 1867613628736208896 |
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| access_status_str | Open Access |
| author2 | Monageng, Nompumelelo |
| author_browse | Monageng, Nompumelelo |
| author_facet | Monageng, Nompumelelo |
| 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 | Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/80519 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:10.429Z |
| 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:2263/80519 A systematised review of the literature related to the use of deterrence and reciprocity messages as a nudge to influence tax compliance behaviour Monageng, Nompumelelo lesegoshakoane@gmail.com Shakoane, Dimpho Lesego UCTD Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020. Background: Tax compliance has become a focal point for countries that have to cope with limited revenue and increasing expenditure. Tax authorities do not collect even half of what they would if taxpayers complied with tax laws and regulations. As a result, some governments are compelled to rely on foreign aid to provide public goods and services to their citizens. Therefore, tax authorities must seek ways in which they can encourage tax compliance in order to raise revenue. Main purpose of study: This study focuses on strategies, namely deterrence messages and reciprocity messages, as a nudge to influence tax compliance behaviour. This study creates awareness among tax authorities that such tax compliance strategies have been studied and can be incorporated into the tax collection processes to encourage tax compliance. Method: This was achieved by systematically reviewing academic literature that related to the effectiveness of deterrence messages and reciprocity messages as tax nudges. Results: The results from the systematic review were varied. Deterrence messages as a nudge were effective and positively influenced tax compliance. On the other hand, studies of reciprocity messages indicated that reciprocity messages increased tax compliance while other studies observed no effect. Conclusions: It is irrefutable that a government needs sufficient revenue in order to provide a healthy and functioning society for its citizens. Increasing revenue would allow governments to provide essential public goods and services to citizens. Encouraging tax compliance behaviour through the use of deterrence messages and reciprocity messages will aid tax authorities to collect sufficient revenue to provide a healthy functioning society. Taxation MCom (Taxation) Unrestricted 2021-06-22T12:29:24Z 2021-06-22T12:29:24Z 21/04/28 2020 Mini Dissertation Shakoane, DL 2020, A systematised review of the literature related to the use of deterrence and reciprocity messages as a nudge to influence tax compliance behaviour, MCom (Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80519> http://hdl.handle.net/2263/80519 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 A systematised review of the literature related to the use of deterrence and reciprocity messages as a nudge to influence tax compliance behaviour |
| title | A systematised review of the literature related to the use of deterrence and reciprocity messages as a nudge to influence tax compliance behaviour |
| title_full | A systematised review of the literature related to the use of deterrence and reciprocity messages as a nudge to influence tax compliance behaviour |
| title_fullStr | A systematised review of the literature related to the use of deterrence and reciprocity messages as a nudge to influence tax compliance behaviour |
| title_full_unstemmed | A systematised review of the literature related to the use of deterrence and reciprocity messages as a nudge to influence tax compliance behaviour |
| title_short | A systematised review of the literature related to the use of deterrence and reciprocity messages as a nudge to influence tax compliance behaviour |
| title_sort | systematised review of the literature related to the use of deterrence and reciprocity messages as a nudge to influence tax compliance behaviour |
| topic | UCTD |
| url | http://hdl.handle.net/2263/80519 |