Generally, tax systems are perceived to be complex. This study takes a qualitative empirical approach to examine individual taxpayers’ perceptions of tax complexity. This was achieved by obtaining individual taxpayers perceptions on the complexity of the tax system. The study also investigates whether taxpayers perceive that their tax burden is influenced by the complexity of the tax system and also analyses suggestions by respondents on how the South African tax system can be simplified. The findings are that not all taxpayers perceive that the tax system is complex. These respondents mainly acknowledge the various means available, such as e-filing, to counter the effects of tax complexity. They also point out that taxpayers should be responsible for educating themselves on how the tax system works. However, there are more people who believe that the tax system is complex. The complexity is mainly attributed to the challenges taxpayers face in attempting to comply with tax legislation. These challenges include difficulties in keeping up to date with constant changes to legislation, the fear of filing an inaccurate tax return and the general lack of adequate knowledge to confidently handle one’s tax affairs. An interesting theme emerged on how respondents make the presumption that the tax system might be complex for other taxpayers due to a lack of education or knowledge of the tax system. The study concludes that perceptions of tax complexity seem to be influenced by complexities in tax legislation, user needs as well as user abilities. Recommendations are made for further studies to assess taxpayers’ tax literacy levels. These studies may also investigate taxpayers’ awareness of their rights and obligations under tax laws / Dissertation (MCom)--University of Pretoria, 2014 / gm2015 / Taxation / MCom / Unrestricted

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-03-21T12:11:46Z No. of bitstreams: 1 Rodrigo Fagundes Noceti.pdf: 1320715 bytes, checksum: bb4ee845437ab27baa908e805d7672c8 (MD5) / Made available in DSpace on 2018-03-21T12:11:46Z (GMT). No. of bitstreams: 1 Rodrigo Fagundes Noceti.pdf: 1320715 bytes, checksum: bb4ee845437ab27baa908e805d7672c8 (MD5) Previous issue date: 2018-02-21 / The article analyses the legal relationship of the individual taxpayer, such as the one previously known as ―autonomous‖ or liberal professional. under the light of the special retirement benefit as a protective form of social security risks and contingencies. The methodology used was the legislative, doctrinal and legal research, which presents some differences of understanding regarding the matter. In on one hand the jurisprudence starts being established in the sense that the benefit becomes possible for this individual taxpayer on the other hand some authors understand that such legal situation would not be possible. The article also checks if this jurisprudential understanding is aligned with the main principles and goals of the social security system. Finally, we have concluded in accordance with this understanding based on the current structure of the system and we found some contradictions in the purpose of the system regarding this social security benefit / Busca o presente trabalho fazer uma análise da relação jurídica do contribuinte individual, em especial, aquele também chamado de autônomo ou profissional liberal, sob a luz do benefício da aposentadoria especial como forma protetiva de riscos e contingências sociais da previdência social. A metodologia adotada é a pesquisa legislativa, doutrinária e jurisprudencial, que nesse caso apresentam divergências de entendimento a respeito da matéria. Se por um lado a jurisprudência começa a se solidificar no sentido da possibilidade de conceder o benefício para esse sujeito, por outro lado alguns autores entendem que seria incabível tal situação jurídica. Buscamos então verificar se esse entendimento jurisprudencial de adéqua aos princípios e objetivos do sistema de seguridade social. Ao fim, concluímos pela concordância com esse entendimento com base na estrutura atual do sistema e constatamos algumas contradições na finalidade do sistema na relação com esse benefício previdenciário