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A systematised review of the literature pertaining to tax revolts
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2021.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2023
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| _version_ | 1867613628747743232 |
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| access_status_str | Open Access |
| author2 | Stark, Karen |
| author_browse | Stark, Karen |
| author_facet | Stark, Karen |
| 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, 2021. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/93777 |
| 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 | 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:2263/93777 A systematised review of the literature pertaining to tax revolts Stark, Karen aefestratious95@gmail.com Efstratiou, Alexis UCTD Tax Tax Revolt South Africa Mini Dissertation (MCom (Taxation))--University of Pretoria, 2021. Repeated tax revolts have occurred throughout history (Du Preez & Stoman, 2019:456; Burg, 2004:viii). Lowery and Sigelman (1981:964) describe a tax revolt as a “systematic national phenomenon”. In addition, they provide eight possible explanations for the occurrence of a tax revolt, namely: Self-interest – the individual is influenced by his or her situation regarding the amount of taxes paid and services received from the government (Du Preez & Stoman, 2020:462); Tax level – an attempt to trim what is viewed as a bloated government; Tax efficiency – a reaction to perceptions of widespread waste and inefficiency in the public sector; Tax distribution – perception of inequities in the tax system; Economic pinch – the general condition of the economy as well as personal finances in particular; Political ideology – focus on ideology rather than demography or economics; Political disaffection – a reflection of the declining levels of confidence in the government; and Information – lack of information about government (Lowery & Sigelman,1981:964-966). Recently, the possibility of a tax revolt occurring in South Africa has been explored by researchers (Du Preez & Stoman, 2019; Du Preez & Molebalwa, 2021) and is reported on by the media (Anon., 2021a; Anon., 2021b); Visser, 2021). Burg (2004) describes hundreds of tax revolts (including rebellions and riots) throughout history from 2350 BC until 2002. He also discusses specific individuals (rebels) that were leaders of these tax revolts. By employing a systematised review, the present study aims to contribute to the existing academic literature by exploring and analysing the literature pertaining to tax revolts and their rebel leaders, published from 2003 (the first year not covered by Burg (2004)) to mid- 2021. Taxation MCom (Taxation) Unrestricted Faculty of Economic And Management Sciences 2023-12-14T06:44:18Z 2023-12-14T06:44:18Z 2022-05-10 2021-08-31 Mini Dissertation * A2022 http://hdl.handle.net/2263/93777 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 Tax Tax Revolt South Africa A systematised review of the literature pertaining to tax revolts |
| title | A systematised review of the literature pertaining to tax revolts |
| title_full | A systematised review of the literature pertaining to tax revolts |
| title_fullStr | A systematised review of the literature pertaining to tax revolts |
| title_full_unstemmed | A systematised review of the literature pertaining to tax revolts |
| title_short | A systematised review of the literature pertaining to tax revolts |
| title_sort | systematised review of the literature pertaining to tax revolts |
| topic | UCTD Tax Tax Revolt South Africa |
| url | http://hdl.handle.net/2263/93777 |