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Tax administration in the fourth industrial reolution (4IR) digital economy : a case study of the South African revenue service's capacity and systems for big data analytics
Thesis (MPA)--Stellenbosch University, 2026.
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| Format: | Thesis |
| Language: | English |
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Stellenbosch : Stellenbosch University
2026
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| _version_ | 1867614063180120064 |
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| access_status_str | Open Access |
| author | Mahosi, Ngwako Oswald |
| author2 | Ajam, Tanja |
| author_browse | Ajam, Tanja Mahosi, Ngwako Oswald |
| author_facet | Ajam, Tanja Mahosi, Ngwako Oswald |
| author_sort | Mahosi, Ngwako Oswald |
| collection | Thesis |
| dc_rights_str_mv | Stellenbosch University |
| description | Thesis (MPA)--Stellenbosch University, 2026. |
| format | Thesis |
| id | oai:scholar.sun.ac.za:10019.1/136267 |
| institution | Stellenbosch University (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:46:04.365Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from SUNScholar — Stellenbosch University Repository |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| publisher | Stellenbosch : Stellenbosch University |
| publisherStr | Stellenbosch : Stellenbosch University |
| record_format | dspace |
| source_str | SUNScholar — Stellenbosch University Repository |
| spelling | oai:scholar.sun.ac.za:10019.1/136267 Tax administration in the fourth industrial reolution (4IR) digital economy : a case study of the South African revenue service's capacity and systems for big data analytics Mahosi, Ngwako Oswald Ajam, Tanja Stellenbosch University. Faculty of Economics and Management Sciences. School of Public Leadership. Thesis (MPA)--Stellenbosch University, 2026. Mahosi, N. O. 2026. Tax administration in the fourth industrial reolution (4IR) digital economy : a case study of the South African revenue service's capacity and systems for big data analytics. Unpublished masters thesis. Stellenbosch: Stellenbosch University [online]. Available: https://scholar.sun.ac.za/items/cb6866ac-603f-4407-a632-309d09438894 The Fourth Industrial Revolution (4IR) has been promoted in South Africa and globally and is characterised by technological developments such as artificial intelligence, Big Data analytics, cloud computing, robotics, machine learning, data mining and analysis, enhanced adaptive printing, the Internet of Things, digital economies, systems impacting digital technologies, and collaborative innovation. The study examined aimed to answer the research question: “Does the South African Revenue Service (SARS) have adequate human capacity to respond the processing and analysis of Big Data for all tax types based on the demands of the 4IR in a digital economy, considering the agency’s strengths and weaknesses and human capital acquisition plan?” Because the 4IR is a relatively new phenomenon, this study was hindered by the inadequate availability of an extensive body of literature that could be consulted, particularly in the context of South Africa and the tax administration sector. The researcher used explorative design and qualitative approaches to ensure that the study was conducted in compliance with research protocols and quality standards. A qualitative research design was implemented, utilising a case study approach and grounded theory methodology. Data collection included purposive and snowball sampling to recruit participants from various institutions with expertise in taxation and Big Data analytics. In total, twenty-three (23) participants were identified, with seventeen (17) consenting to participate in the study. Among these, ten (10) were SARS executives, while other SARS invited participants declined participation or failure to honour the invitation, based on reasons beknown to them. The remaining seven participants represented other organisations including tax practitioners, a director from an accounting firm, members of academia (to assess curricula readiness for 4IR and Big analytics), and an executive from the tax ombudsman's office. The researcher managed the data collection through the Semi-structured interviews were conducted via MS Teams, and the data were analysed thematically using ATLAS.ti. The study findings revealed that while SARS introduced high-tech solutions like eFiling and auto-assessments, its lasted progress is hindered by “brain drain” in rare skill sets amongst IT specialists and Big Data Analysts who leave for better private sector opportunities. Recommendations included strong enforcement of partnerships, such as the use of robust training and development interventions by private sector organisations and offering better reward packages than those offered by private sector companies. However, given that 4IR is a recent emergence, there is also the risk that the current laws may not keep up with the rapid changes. The findings highlight areas where legislation needs to be developed to support the shift to the digital economy. Masters 2026-04-30T09:06:52Z 2026-04-30T09:06:52Z 2026-03 Thesis https://scholar.sun.ac.za/handle/10019.1/136267 en Stellenbosch University 240 pages application/pdf Stellenbosch : Stellenbosch University |
| spellingShingle | Mahosi, Ngwako Oswald Tax administration in the fourth industrial reolution (4IR) digital economy : a case study of the South African revenue service's capacity and systems for big data analytics |
| title | Tax administration in the fourth industrial reolution (4IR) digital economy : a case study of the South African revenue service's capacity and systems for big data analytics |
| title_full | Tax administration in the fourth industrial reolution (4IR) digital economy : a case study of the South African revenue service's capacity and systems for big data analytics |
| title_fullStr | Tax administration in the fourth industrial reolution (4IR) digital economy : a case study of the South African revenue service's capacity and systems for big data analytics |
| title_full_unstemmed | Tax administration in the fourth industrial reolution (4IR) digital economy : a case study of the South African revenue service's capacity and systems for big data analytics |
| title_short | Tax administration in the fourth industrial reolution (4IR) digital economy : a case study of the South African revenue service's capacity and systems for big data analytics |
| title_sort | tax administration in the fourth industrial reolution 4ir digital economy a case study of the south african revenue service s capacity and systems for big data analytics |
| url | https://scholar.sun.ac.za/handle/10019.1/136267 |
| work_keys_str_mv | AT mahosingwakooswald taxadministrationinthefourthindustrialreolution4irdigitaleconomyacasestudyofthesouthafricanrevenueservicescapacityandsystemsforbigdataanalytics |