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The association between self-assessed tax knowledge and tax compliance
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2021.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2024
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| _version_ | 1867613666990358528 |
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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, 2021. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/93887 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:47.098Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| 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:2263/93887 The association between self-assessed tax knowledge and tax compliance Monageng, Nompumelelo Mashadisnailana@gmail.com Nailana, Mashadi Suzan UCTD Tax Knowledge Quantitative method Compliance Self-assessed tax knowledge South Africa Mini Dissertation (MCom (Taxation))--University of Pretoria, 2021. Background: Although many different tax collection systems are used in countries around the world, the one most commonly used one is the self-assessment system of taxation. Where this system is applied, taxpayers themselves are responsible for computing their tax returns. Taxpayers are therefore required to have sufficient tax knowledge to ensure that they can comply with their tax obligations. This study examines the association between self-assessed tax knowledge and tax compliance. Main purpose of the study: To assess whether there is an association between self-assessed tax knowledge and tax compliance, and whether the association is affected by factors such as gender, population group and educational level. Method: A quantitative research method was used to analyse secondary data. Inferential statistical methods such as linear regression analysis and moderation analysis were employed in order to address the research objectives. Results: The results of the linear regression analyses showed that there is a statistically significant association between self-assessed tax knowledge and tax compliance. Gender and population group were not found to be moderators in the association between self-assessed tax knowledge and tax-compliance behaviour. Level of education, particularly higher education, was a statistically significant moderator, while a lower level of education was not a statistically significant moderator. Conclusions: The findings of this study expand the knowledge of the association between tax knowledge and tax compliance. Furthermore, since this study focused on self-assessed tax knowledge, it provides insight on whether the positive association between tax knowledge and tax compliance still holds in instances of self-assessed tax knowledge. This study also confirms that taxpayers’ educational level is a moderating factor in the association between (self-assessed) tax knowledge and tax compliance. Taxation MCom (Taxation) Unrestricted Faculty of Economic And Management Sciences None 2024-01-10T07:47:10Z 2024-01-10T07:47:10Z 2022-05-10 2021 Mini Dissertation * (A2022) http://hdl.handle.net/2263/93887 N/A 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 Knowledge Quantitative method Compliance Self-assessed tax knowledge South Africa The association between self-assessed tax knowledge and tax compliance |
| title | The association between self-assessed tax knowledge and tax compliance |
| title_full | The association between self-assessed tax knowledge and tax compliance |
| title_fullStr | The association between self-assessed tax knowledge and tax compliance |
| title_full_unstemmed | The association between self-assessed tax knowledge and tax compliance |
| title_short | The association between self-assessed tax knowledge and tax compliance |
| title_sort | association between self assessed tax knowledge and tax compliance |
| topic | UCTD Tax Knowledge Quantitative method Compliance Self-assessed tax knowledge South Africa |
| url | http://hdl.handle.net/2263/93887 |