Please use this identifier to cite or link to this item: https://hdl.handle.net/10321/2222
DC FieldValueLanguage
dc.contributor.authorJunpath, Sachin Viren_US
dc.contributor.authorKharwa, M.S.E.en_US
dc.contributor.authorStainbank, Lesley Juneen_US
dc.date.accessioned2017-02-02T05:37:36Z-
dc.date.available2017-02-02T05:37:36Z-
dc.date.issued2016-05-04-
dc.identifier.citationJunpath, 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.en_US
dc.identifier.issn1029-1954-
dc.identifier.urihttp://hdl.handle.net/10321/2222-
dc.description.abstractSouth 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.en_US
dc.format.extent22 pen_US
dc.language.isoenen_US
dc.publisherTaylor and Francis Onlineen_US
dc.relation.ispartofSA journal of accounting researchen_US
dc.subjectSouth Africaen_US
dc.subjectTax Amnestiesen_US
dc.subjectSMMEsen_US
dc.subjectTax Complianceen_US
dc.subjectTax Offencesen_US
dc.subjectTac Enforcementen_US
dc.subjectTax Evasionen_US
dc.subjectTax Avoidanceen_US
dc.subjectTax administrationen_US
dc.subjectKatz Commissionen_US
dc.titleTaxpayers’ attitudes towards tax amnesties and compliance in South Africa : an exploratory studyen_US
dc.typeArticleen_US
dc.publisher.urihttp://dx.doi.org/10.1080/10291954.2015.1070565en_US
dc.dut-rims.pubnumDUT-005306en_US
dc.description.availabilityCopyright: 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/10.1080/10291954.2015.1070565en_US
dc.identifier.doihttp://dx.doi.org/10.1080/10291954.2015.1070565-
local.sdgSDG08-
item.languageiso639-1en-
item.openairetypeArticle-
item.cerifentitytypePublications-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.fulltextNo Fulltext-
item.grantfulltextnone-
Appears in Collections:Research Publications (Accounting and Informatics)
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