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Using modern data technology to enhance the effectiveness of lifestyle audits in the fight against corruption and tax evasion
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2022.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2023
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| _version_ | 1867613608294219776 |
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| access_status_str | Open Access |
| author2 | Hill, Tanya |
| author_browse | Hill, Tanya |
| author_facet | Hill, Tanya |
| 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, 2022. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/92194 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:50.869Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| 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:2263/92194 Using modern data technology to enhance the effectiveness of lifestyle audits in the fight against corruption and tax evasion Hill, Tanya francois@rmbcorvest.co.za Cilliers, Francois UCTD Lifestyle audits Artificial intelligence Social media analysis Data analytics Big Data Tax evasion Mini Dissertation (MCom (Taxation))--University of Pretoria, 2022. Background: Tax administrations have traditionally used manual processes, which are costly and time-consuming, to conduct lifestyle audits. This study investigates the use of modern data technology – such as Big Data, data analytics, artificial intelligence, and social media analysis – to improve the effectiveness of lifestyle audits and of tax administration. Main purpose of study: The study’s main purpose is to establish to what extent lifestyle audits can be enhanced by using modern information technology in the fight against corruption and tax evasion in South Africa. Method: A mixed method approach was followed: a literature review was conducted on various modern technologies to obtain a clear and simple understanding thereof; responses to a questionnaire were obtained to understand the public’s view on the use of modern technology by SARS and the effectiveness thereof; and the potential sources of data for use by SARS were surveyed. Results: Various modern technologies are discussed, and cases in which global tax administrations have applied these technologies with success are identified. Respondents to the study’s questionnaire expressed that SARS may not be utilising modern technology to its full extent, and respondents agreed that these technologies could significantly improve the effectiveness of SARS. Conclusions: Modern data technology can significantly improve the effectiveness of lifestyle audits and of tax administration and collections in the fight against corruption and tax evasion. Taxation MCom (Taxation) Unrestricted 2023-09-04T14:07:57Z 2023-09-04T14:07:57Z 2023-04 2022 Mini Dissertation * A2023 http://hdl.handle.net/2263/92194 none 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 Lifestyle audits Artificial intelligence Social media analysis Data analytics Big Data Tax evasion Using modern data technology to enhance the effectiveness of lifestyle audits in the fight against corruption and tax evasion |
| title | Using modern data technology to enhance the effectiveness of lifestyle audits in the fight against corruption and tax evasion |
| title_full | Using modern data technology to enhance the effectiveness of lifestyle audits in the fight against corruption and tax evasion |
| title_fullStr | Using modern data technology to enhance the effectiveness of lifestyle audits in the fight against corruption and tax evasion |
| title_full_unstemmed | Using modern data technology to enhance the effectiveness of lifestyle audits in the fight against corruption and tax evasion |
| title_short | Using modern data technology to enhance the effectiveness of lifestyle audits in the fight against corruption and tax evasion |
| title_sort | using modern data technology to enhance the effectiveness of lifestyle audits in the fight against corruption and tax evasion |
| topic | UCTD Lifestyle audits Artificial intelligence Social media analysis Data analytics Big Data Tax evasion |
| url | http://hdl.handle.net/2263/92194 |