Taxpayers’ attitudes towards tax amnesties and compliance in South Africa: an exploratory study
Junpath, Sachin Vir
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Copyright: 2016. Taylor and Francis Online. Due to copyright restrictions, only the abstract is available. For access to the full text item, please consult the publisher's website. The definitive version of the work is published in South African Journal of Accounting Research, Vol 30, Issue 2. Pp 97-119. http://dx.doi.org/10.1080/10291954.2015.1070565
South Africa has seen tremendous changes since 1994, from the introduction of a new government to structural changes in tax administration. One of the challenges the government faced in the new democracy was the restructuring of the tax system. Multiple tax amnesty programmes were thus introduced between 1995 and 2010 to provide immunity for limited periods to citizens and small businesses for past non-compliance without being subjected to additional tax, interest, penalties or prosecution. This paper presents the results of a survey on the attitudes of taxpayers towards tax compliance and tax amnesties in South Africa. The findings from this study indicate that taxpayers are of the view that the offering of multiple tax amnesties might not generate additional revenue, as non-compliant taxpayers will continue to evade taxation in anticipation of additional future amnesties.
Junpath, S.V.; Kharwa, M.S.E. and Stainbank, L.J. 2016. Taxpayers’ attitudes towards tax amnesties and compliance in South Africa: an exploratory study. South African Journal of Accounting Research. 30(2): 97-119.