1,720,959 research outputs found
South African Taxpayers Perceptions towards E-Filing
Get PDFThe study has two parts: the first part studies how South African taxpayers felt about e-filing, and the second part analyses how e-filing affected tax compliance. We use self-structured questionnaires to collect data from about 151 South African taxpayers, and we analyze them using binary logistic regression. The study finds that online tax registration and auto-assessment has a negative relationship with tax compliance in South Africa, while online payment methods, difficulty in tax evasion, and higher educational attainment have a positive association with tax compliance. The study also finds that the extent to which the e-filing system encourages taxpayers to become compliant has a positive and statistically significant relationship with tax compliance. Overall, the study suggests that the development of e-filing has a positive impact on taxpayers' perceptions in South Africa and significantly increases voluntary tax compliance. To maximize the benefits of e-filing, it is important to ensure that taxpayers have access to the necessary technology and knowledge to use it effectively
Tax Knowledge, Tax Complexity and Tax Compliance in South Africa
Get PDFPurpose: the key objective of this study is to investigate the influence of tax knowledge and tax complexity on tax compliance in South Africa.
Design: the data collection process involved self-structured questionnaires targeted at South African personal income taxpayers. The data was analyzed by means of descriptive analysis, inferential statistics and binary logistic regression.
Findings: the findings from the Pearson correlation test revealed that knowledge on tax types, tax payment methods and tax penalties is positively associated with tax compliance and this association was found to be statistically significant. In addition, the results from the binary logistic regression revealed that knowledge on tax penalties is positively associated with higher probabilities of tax compliance and this association was likewise found to be statistically significant. This, to some extent, implies that tax penalties are well enforced by the government to induce tax compliant behaviour. Meanwhile, demographic factors such as the level of educational attainment as well as perceptions on the state of democracy were found to play a significant role in inducing tax compliance.
Practical Implications: the study recommends the expansion of educational programmes that inform taxpayers about the different tax types they are liable for, the procedure for calculating and filing tax returns as well as the financial and legal consequences of exhibiting a tax non-compliant behaviour.
Originality: The research topic is relevant for the management of tax systems especially during times wherein policymakers are in search of approaches to collect additional budget revenues. The study also presents a historical overview of problems that are observed in the income tax system of the Republic of South Africa, and this analysis is linked to the problems of tax compliance
CAN CREDIT SCORES ENHANCE TAX COMPLIANCE IN SOUTH AFRICA?
Get PDFA compliance enhancing tax system is crucial for revenue mobilization, administrative efficiency and consequently the realization of national strategic goals. There are several factors, however, which influence a taxpayer’s ability to comply with the tax system and these include economic, institutional, demographic and social factors. Against this backdrop, the primary objective of this study is to estimate taxpayers’ perceptions towards credit scores and the extent to which credit scores can enhance tax compliance in South Africa. The data collection process involved self-structured questionnaires analyzed by means of descriptive statistics, inferential analysis and binary logit regression. Overall, the findings reveal that the level of educational attainment, perceptions on the state of democracy and difficulty of tax evasion are positively associated with higher probabilities of a tax compliant attitude in South Africa. By contrast, the rate of social influence was found to be negatively related with higher probabilities of a tax compliant attitude. Perceptions on credit scores (being the variable of interest) were found to be positively associated with higher probabilities of a tax compliant behavior. This, to some extent, implies that linking the tax compliance status of individual taxpayers with their credit scores is most likely to yield positive results as far as tax revenue mobilization is concerned. Given these findings, the study recommends a revision of the current credit score framework to include the tax compliance status of taxpayers as this would induce a tax compliant behavior by penalizing the credit score of non-tax compliant individuals
Secondary education spending and school attendance in South Africa: An ARDL approach
No full textThe education system in South Africa is perceived to be expensive, inefficient, and under-performing relative to its peers. Hence, this study aims to investigate the relationship between secondary education spending and school attendance in South Africa through econometric modelling. The ARDL Bounds test revealed that the variables have long-run relationship. Furthermore, the long run estimates indicate that both secondary education spending, household incomes, and urbanisation are statistically significant in explaining variations in school attendance. Granger Causality test indicates uni-directional causality from secondary education spending to secondary school attendance. Thus, to close the gap in providing quality education in SA, a wide range of interventions are needed. The focus should be on increasing enrolment rates and narrowing dropout rates, more especially those that are due to lack of funding. In addition, school officials should be provided with the necessary financial and administrative skills to receive, distribute, and utilise funds efficiently
Economic Freedom Index
No full textDatasheet containing data on economic freedom for all countries. The data was downloaded from The Heritage Foundation
How do petrol prices respond to variations in crude oil and the exchange rate? Evidence from South Africa
No full textEnergy resources are a significant production input due to being at the bottom of supply chains. The study investigates the response of petrol prices to variations in the domestic and international components. Methodologically, the research rests on the neoclassical economics. Monthly time series data of the South African Department of Energy and Mineral Resources spanning from 2002 to 2021 is analysed by means of econometric modelling, including unit root analysis, structural vector autoregression, impulse response and variance decomposition. The impulse response function indicates that basic petrol prices respond positively to their own shocks and to shocks in Brent crude oil prices and this response is substantial in size. On the contrary, basic petrol prices respond negatively to shocks in exchange rates, albeit the response is small in size. The variance decomposition reveals that variations in basic petrol prices are largely explained by their own shocks in the short run and by shocks in Brent crude oil prices in the long run. Domestically, petrol pump prices respond positively to shocks in basic petrol prices, inland transport costs, wholesale and retail margins while their response is negative towards shocks in the Road Accident Fund levy and muted towards shocks in fuel taxes. Given the rise in global crude oil prices due to geopolitical woes and their considerable share in the overall domestic petrol pump price as shown in the study, the government should consider implementing price-based policies such as indirect subsidies through the reduction of taxes and levies on petroleum products, and targeted income subsidies to provide the muchneeded financial relief to households and businesses. In addition, it can focus on reducing the reliance on oil through energy efficiency improvement and diversification into non-petroleum sources of energy
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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