A Demographic Study Of South African Attitudes On Tax Evasion PDF Download
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| Author | : Robert W. McGee |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2014 |
| Genre | : |
| ISBN | : |
Download A Demographic Study of South African Attitudes on Tax Evasion Book in PDF, ePub and Kindle
A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis. The present study goes beyond those studies in several important ways. For one, it uses data on South Africa taken from the World Values database. Not much work has been done on the South African tax or public finance system. Thus, the present study expands on the very limited research done on South African public finance. The present study expands on existing literature in at least two other ways as well. For one, it examines how various demographics interact with attitudes toward tax evasion. Secondly, we examine several demographic variables that were not examined in prior studies. One of the questions in the World Values database asked whether it would be justifiable to cheat on taxes if it were possible to do so. Respondents were asked to choose a number from 1 to 10 to indicate the extent of their support for tax evasion. This study examines those responses, both overall and through the prism of more than 20 demographic variables. A trend analysis is also done to determine whether South African attitudes regarding tax evasion have changed in recent years. A comparison is made with other ethical issues to determine the relative seriousness of tax evasion. The study found that attitudes toward the justifiability of tax evasion often do vary by demographic variable. Tax evasion was found to be a less serious offense than accepting a bribe, suicide or wife beating, equally as serious as prostitution, and more serious than receiving government benefits to which you are not entitled, avoiding a fare on public transport or euthanasia. The trend of opinion on the justifiability of tax evasion has been nonlinear. It is more acceptable in the most recent survey than it was in 1996 but less acceptable than it was in 1990 or 2001. Although the present study focuses on South Africa, the methodology used in the present study could serve as a template for research on other countries or regions. A bibliography of further reading is also included, along with links to more than 80 other tax evasion studies.
| Author | : Ruanda Oberholzer |
| Publisher | : |
| Total Pages | : |
| Release | : 2013 |
| Genre | : |
| ISBN | : |
Download Perceptions of Taxation Book in PDF, ePub and Kindle
In South Africa, there is a significant gap between the amount of tax that is theoretically collectable from economically active persons and that which is actually collected (commonly known as the tax gap). Non-compliance by taxpayers is one of the main causes of the tax gap. It has been established that one of the main factors leading to non-compliance, is the attitudes and perceptions of people. Although the perceptions of previously disadvantaged groups in South Africa regarding taxation have been researched, this study extends prior research by investigating and comparing taxpayers' perceptions amongst the four major South African population groups (that is, Black/African, Indian, Coloured and White). This is the main objective of this thesis. This study specifically aimed to determine South African taxpayers' perceptions regarding general tax-related, tax evasion and tax compliance issues. A number of demographic, economic or other factors that might influence respondents' perceptions regarding these issues were also investigated. The significance of this study is emphasised, in that it builds upon previous research, utilizing insights from several disciplines and various theoretical perspectives. The data for this study was collected from a sample of 260 South African taxpayers by meansof face-to-face interviews, based on a questionnaire, compiled from an extensive literature review. The scope of the study was limited as it focused only on natural taxpayers within the Tshwane metropolitan area (which includes Pretoria, the capital city of South Africa) in Gauteng, as the purpose was not to generalise conclusions to the entire South African population. A further limitation of the study was that it focused on natural persons only: corporate taxpayers were excluded. Future research could extend this study by verifying the findings in other areas, amongst other population groups and corporate taxpayers. This research concluded that tax compliance may depend upon several factors, other than deterrence, and that the perceptions of South African taxpayers are likely to be influenced by these factors. One of the main recommendations of the study is the need for comprehensive, widely based communication and education of taxpayers and potential taxpayers by the South African Revenue Services. Copyright.
| Author | : Robert W. McGee |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2014 |
| Genre | : |
| ISBN | : |
Download Ethics and Tax Evasion Book in PDF, ePub and Kindle
Most studies of tax evasion take an economic or public finance perspective. Not much has been written from a philosophical or ethical viewpoint. That is probably because most economists are utilitarians and most lawyers are legalists. However, there is a small body of literature that addresses tax evasion issues from a philosophical or theological perspective. The present study is intended to add to that small body of literature while forming a bridge to the public finance literature as well. The authors developed a survey instrument that included eighteen (18) statements incorporating the three major views on the ethics of tax evasion that have emerged in the literature over the last 500 years. Each statement began “Tax evasion is ethical if ....” The remainder of each statement included one of the 18 justifications for tax evasion that have been given in the theological and philosophical literature over the last five centuries. The purpose of the survey was to determine the relative strength or weakness of each of the historical arguments as well as to determine whether opinions differed by demographics. The survey was distributed to groups of management, economics and finance students at a South African university. This paper reports on the results of that survey.
| Author | : Robert W. McGee |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 678 |
| Release | : 2011-12-21 |
| Genre | : Business & Economics |
| ISBN | : 1461412862 |
Download The Ethics of Tax Evasion Book in PDF, ePub and Kindle
Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.
| Author | : Christiansen, Bryan |
| Publisher | : IGI Global |
| Total Pages | : 534 |
| Release | : 2014-06-30 |
| Genre | : Business & Economics |
| ISBN | : 1466662255 |
Download Handbook of Research on Economic Growth and Technological Change in Latin America Book in PDF, ePub and Kindle
Investment in Latin America is continuously developing in complex patterns due to the regions increasing role in the global economy. The Handbook of Research on Economic Growth and Technological Change in Latin America helps readers to better understand the importance of Latin America in todays global economy. The book discusses the developments of investments involving Latin American Multinational Corporations (Multilatinas) within the region. This investment is having profound influences on the state of business, government, and technological development in Latin America, which are all explored in this reference publication for use by researchers, scholar-practitioners, business executives, students, and academicians.
| Author | : Management Association, Information Resources |
| Publisher | : IGI Global |
| Total Pages | : 2160 |
| Release | : 2014-09-30 |
| Genre | : Political Science |
| ISBN | : 1466664347 |
Download Human Rights and Ethics: Concepts, Methodologies, Tools, and Applications Book in PDF, ePub and Kindle
In todays increasingly interconnected and global society, the protection of basic liberties is an important consideration in public policy and international relations. Profitable social interactions can begin only when a foundation of trust has been laid between two parties. Human Rights and Ethics: Concepts, Methodologies, Tools, and Applications considers some of the most important issues in the ethics of human interaction, whether in business, politics, or science and technology. Covering issues such as cybercrime, bioethics, medical care, and corporate leadership, this four-volume reference work will serve as a crucial resource for leaders, innovators, educators, and other personnel living and working in the modern world.
| Author | : Robert F. van Brederode |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 232 |
| Release | : 2012-08-01 |
| Genre | : Law |
| ISBN | : 9041142061 |
Download Science, Technology and Taxation Book in PDF, ePub and Kindle
This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained from empirical legal studies conducted in the area of taxation; methods for improving the control and management of the tax function in business; tax auditing through statistical sampling; and changes in the fiscal environment as a result of technological capabilities. Among the topics that arise are the following: what choices of sampling methodology exist; determination of both one-sided and two-sided confidence intervals; under what circumstances statistical sampling is acceptable as proof of underpayment and as a basis for penalties; the use of sampling agreements as a tool to improve taxpayers’ understanding of the process; complexities encountered by the introduction of technology in tax administration in developing countries; technological capability to detect economic activity in the informal sector; technological innovation as substitute for inadequate human capacity; improvements available to better monitor the movement and values of goods entering a country; safeguards to prevent unauthorized use of personal information; prioritizing resources to ensure that the key strategic objectives of the agency are being addressed; government defensive action and the threat to privacy; and capabilities and limitations of enterprise resource planning systems and tax engines. Although the author pays especially detailed attention to the technologies developed and used by the United States Internal Revenue Service, other notable systems developed by the European Union, Brazil, Mexico, and China are also examined. Various sampling methods and practices are illustrated with numerical examples. As tax systems acquire ever higher levels of integration, and because accuracy is crucial to the measurement of tax compliance, the perspectives opened and expertly analyzed by the author will prove of great importance. Practitioners, tax policymakers and administrators, tax standard setters, and tribunals dealing with disputes over tax administration and procedure, as well as academics and researchers, will instantly recognize the book’s great importance and practical value.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 68 |
| Release | : 2019-09-11 |
| Genre | : |
| ISBN | : 9264755020 |
Download Tax Morale What Drives People and Businesses to Pay Tax? Book in PDF, ePub and Kindle
Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
| Author | : Zgheib, Philippe W. |
| Publisher | : IGI Global |
| Total Pages | : 354 |
| Release | : 2014-11-30 |
| Genre | : Business & Economics |
| ISBN | : 1466672552 |
Download Business Ethics and Diversity in the Modern Workplace Book in PDF, ePub and Kindle
Corporations have a social responsibility to assist in the overall well-being of their communities through the compliance of moral business standards and practices. However, many societies still face serious issues related to unethical business practices. Business Ethics and Diversity in the Modern Workplace investigates the ethical frameworks within modern corporations and their impact on the communities they serve. With a focus on autonomous decision making in complex quandaries, this book is an all-inclusive reference source for students, researchers, practitioners, and managers who are concerned with the various ethical dilemmas within businesses, as well as evaluating moral issues impacting societal welfare.
| Author | : Tax Justice Network-Africa |
| Publisher | : Fahamu/Pambazuka |
| Total Pages | : 95 |
| Release | : 2011-10-20 |
| Genre | : Business & Economics |
| ISBN | : 0857490427 |
Download Tax Us If You Can Book in PDF, ePub and Kindle
This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
