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The Tax Administration Act (28 of 2011) (TAA) came into effect during October 2012 and introduced several new concepts and changes in terms of tax administration from the previous provisions set out in the various tax acts. The TAA extends the powers afforded to the South African Revenue Service (SARS) to a significant degree. In terms of the Short Guide to the Tax Administration Act (TAAG), these extended powers are specifically aimed at targeting tax evaders and non-compliant taxpayers. Critics of the TAA have commented that these extensive powers may have been granted to the detriment of compliant taxpayers. One of the main objectives stated in the TAA expresses an aspiration to improve the balance between the powers of SARS and the rights of taxpayers in order to ensure a fair, efficient and cost effective tax system. The question arises whether these objectives have been achieved, considering the extent of the powers granted to SARS in terms of the TAA. This study aimed to document the changes introduced by the TAA from the previous tax administrative provisions contained in the Income Tax Act (58 of 1962) (ITA). The study focused on the most significant changes and new concepts introduced by the TAA, namely: the establishment of a Tax Ombud; the extensive information gathering powers of SARS and the understatement penalty regime. These changes were critically evaluated against the afore-mentioned objectives of the TAA in order to determine whether these objectives have been achieved. The study also examined international best practices in terms of tax administration employed by the revenue authorities of Canada and the United Kingdom (UK) as well as the guidelines for effective tax administration researched by the Organisation for Economic Co-Operation and Development (OECD). This enabled the recommendations for improvements to the TAA. This study was performed by giving preference to and performing a critical comparison and analysis on various original sources, i.e. different acts and government publications from various countries, as well as the OECD guidelines, rather than relying only on previous studies performed on this topic, to independently establish what the changes and differences between the relevant provisions are. The study found that, in general, the TAA fails to meet the stated objectives. The extensive powers afforded to SARS with regards to information gathering are not balanced out by sufficient remedies made to protect rights of taxpayers in the event that SARS abuses these powers. Taxpayers have to seek relief from the court which is a costly recourse and, as a result, increases the administrative cost and burden of taxpayers. The study recommends improvements to the TAA in order to enhance the relationship between taxpayers and SARS and to achieve the objective of striking a balance between the powers of SARS and the rights of taxpayers. It is advised that the TAA incorporate sufficient provisions to give effect to the protection of the taxpayers’ rights to administrative fairness through more effective remedies. Further research into the constitutionality of the provisions of the TAA could also help to identify areas for improvement in this regard. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2015

The Tax Administration Act (28 of 2011) (TAA) came into effect during October 2012 and introduced several new concepts and changes in terms of tax administration from the previous provisions set out in the various tax acts. The TAA extends the powers afforded to the South African Revenue Service (SARS) to a significant degree. In terms of the Short Guide to the Tax Administration Act (TAAG), these extended powers are specifically aimed at targeting tax evaders and non-compliant taxpayers. Critics of the TAA have commented that these extensive powers may have been granted to the detriment of compliant taxpayers. One of the main objectives stated in the TAA expresses an aspiration to improve the balance between the powers of SARS and the rights of taxpayers in order to ensure a fair, efficient and cost effective tax system. The question arises whether these objectives have been achieved, considering the extent of the powers granted to SARS in terms of the TAA. This study aimed to document the changes introduced by the TAA from the previous tax administrative provisions contained in the Income Tax Act (58 of 1962) (ITA). The study focused on the most significant changes and new concepts introduced by the TAA, namely: the establishment of a Tax Ombud; the extensive information gathering powers of SARS and the understatement penalty regime. These changes were critically evaluated against the afore-mentioned objectives of the TAA in order to determine whether these objectives have been achieved. The study also examined international best practices in terms of tax administration employed by the revenue authorities of Canada and the United Kingdom (UK) as well as the guidelines for effective tax administration researched by the Organisation for Economic Co-Operation and Development (OECD). This enabled the recommendations for improvements to the TAA. This study was performed by giving preference to and performing a critical comparison and analysis on various original sources, i.e. different acts and government publications from various countries, as well as the OECD guidelines, rather than relying only on previous studies performed on this topic, to independently establish what the changes and differences between the relevant provisions are. The study found that, in general, the TAA fails to meet the stated objectives. The extensive powers afforded to SARS with regards to information gathering are not balanced out by sufficient remedies made to protect rights of taxpayers in the event that SARS abuses these powers. Taxpayers have to seek relief from the court which is a costly recourse and, as a result, increases the administrative cost and burden of taxpayers. The study recommends improvements to the TAA in order to enhance the relationship between taxpayers and SARS and to achieve the objective of striking a balance between the powers of SARS and the rights of taxpayers. It is advised that the TAA incorporate sufficient provisions to give effect to the protection of the taxpayers’ rights to administrative fairness through more effective remedies. Further research into the constitutionality of the provisions of the TAA could also help to identify areas for improvement in this regard. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2015

Abstract Writers: Karl-Johan Arnér, student Mentor: Karl Loxbo Institution: Social studies 91-120p at the institution of human and social studies at the university of Kalmar. Title: Taxpayers Association – An analyse during 1975-2007 Background: The organisation was founded 1921 and has today over 100 000 members. They are critical to a large welferestate and work intensive to decrease the taxes in Sweden. They have a paper for the members and the study explores the message in this paper. The purpose is to se if the message is an express for the neoliberal ideology. Question formulation: • In which ways have the Taxpayers association expressed neoliberal ideas during 1975-2007? • Does the organisation have the same opinions 1975-2007? Results: The organisation writes mostly about taxes. They think the taxes in Sweden are too high and think that it would be a good idea to decrease the taxes. They also think that the public service is too ineffective and costs too much money. The message is very critical to the society in Sweden particular between 1996-2005. The critical decrease when socialist lose the election the national parlament. 75 % of all the message in the paper is an expression for the neoliberal ideology.

<p>Abstract</p><p>Writers: Karl-Johan Arnér, student</p><p>Mentor: Karl Loxbo</p><p>Institution: Social studies 91-120p at the institution of human and social studies at the university of Kalmar.</p><p>Title: Taxpayers Association – An analyse during 1975-2007</p><p>Background: The organisation was founded 1921 and has today over 100 000 members. They are critical to a large welferestate and work intensive to decrease the taxes in Sweden. They have a paper for the members and the study explores the message in this paper. The purpose is to se if the message is an express for the neoliberal ideology.</p><p>Question formulation:</p><p>• In which ways have the Taxpayers association expressed neoliberal ideas during 1975-2007?</p><p>• Does the organisation have the same opinions 1975-2007?</p><p>Results: The organisation writes mostly about taxes. They think the taxes in Sweden are too high and think that it would be a good idea to decrease the taxes. They also think that the public service is too ineffective and costs too much money. The message is very critical to the society in Sweden particular between 1996-2005. The critical decrease when socialist lose the election the national parlament. 75 % of all the message in the paper is an expression for the neoliberal ideology.</p>

Taxpayers worldwide make use of tax practitioners to handle their tax matters for them. In South Africa, taxpayers also use tax practitioners to handle their tax matters. The use of tax practitioners and their services in South Africa is on the rise due to various factors. The resulting relationship between taxpayers and tax practitioners was the subject of this study. The taxpayer has certain expectations when using the services of a tax practitioner. These expectations can be linked to various factors identified in numerous studies of taxpayer-tax practitioner relations. The factors identified in this study were client motivation, client advocacy, tax minimisation as well as changes in legislation. Taxpayer expectations regarding these factors were examined. The perceptions of tax practitioners about these taxpayer expectations were also examined. The possibility of a gap between the expectations of the taxpayer and the perceptions of the tax practitioner of these expectations has been identified in other studies around the world. The possibility of such a gap exists in a South African context. This study aimed to determine whether there was an expectation gap between taxpayers and tax practitioners in rural South Africa. A questionnaire with pre-set questions was used and combined with semi-structured interviews to gather qualitative data to analyse the expectations and perceptions of both parties. The responses from the parties were analysed and compared to determine whether there was an expectation gap in rural South Africa. The study concluded that there was indeed an expectation gap between taxpayers and tax practitioners. The relationships for rural South Africa were analysed and it was evident that similar studies conducted with the same objectives in other parts of the world had the same results. There was indeed a gap between taxpayer expectations and tax practitioner perceptions of these expectations. Belastingbetalers wêreldwyd maak gebruik van belastingpraktisyns om hul belastingsake te hanteer. In Suid-Afrika maak belastingbetalers ook gebruik maak van belastingpraktisyns om hul belastingsake te hanteer. Die gebruik van belastingpraktisyns en hul dienste in Suid-Afrika is aan die toeneem weens van verskeie faktore. Die gevolglike verhouding tussen belastingbetalers en belastingpraktisyns was die onderwerp van hierdie studie. Die belastingbetaler het sekere verwagtings wanneer hulle die dienste van 'n belastingpraktisyn gebruik. Hierdie verwagtings kan gekoppel word aan verskeie faktore wat geïdentifiseer is in talle studies van die verhouding tussen belastingbetalers en belastingpraktisyns. Die faktore wat geïdentifiseer is vir hierdie studie is kliëntmotivering, kliëntvoorspraak, belastingminimalisering sowel as veranderings in wetgewing. Die belastingbetaler se verwagtings rakende hierdie faktore is ondersoek. Die persepsie van die belastingpraktisyn van hierdie belastingbetalerverwagtings is ook ondersoek. Die moontlikheid van 'n gaping tussen die verwagtings van die belastingbetaler en die persepsie van die belastingpraktisyn van hierdie verwagtings is geïdentifiseer in ander studies regoor die wêreld. Die moontlikheid van so 'n gaping in 'n Suid-Afrikaanse konteks is in hierdie studie ondersoek. Die doel van die studie was om te bepaal of daar ’n verwagtingsgaping tussen belastingbetalers en belastingpraktisyns in landelike Suid-Afrika is. 'n Vraelys is gebruik en gekombineer met semi-gestruktureerde onderhoude om kwalitatiewe data in te samel om die verwagting en persepsies van albei partye te ontleed. Die antwoorde van die partye is ontleed en vergelyk om te bepaal of daar ’n verwagtingsgaping in landelike Suid Afrika is. Die studie het bevind dat daar wel 'n verwagtingsgaping tussen belastingbetalers en belastingpraktisyns is. Die verhoudings vir landelike Suid-Afrika is ontleed en dit is duidelik dat soortgelyke studies met dieselfde doel in ander dele van die wêreld dieselfde resultate verkry. Daar is inderdaad 'n gaping tussen die belastingbetaler se verwagtings en die belastingpraktisyn se persepsie van hierdie verwagtings in landelike Suid-Afrika. / Dissertation (MCom)--University of Pretoria, 2014. / am2014 / Taxation / unrestricted

No abstract available. / Dissertation (LLM)--University of Pretoria, 2011. / Mercantile Law / unrestricted

Magister Artium (Development Studies) - MA(DVS) / Internationally, the Value Added Tax system is recognised as an appropriate tax system for countries like Rwanda,' w-h--o- ·n·-e-e--d-· s_ t_o i_n_cr ease the revenue tential of the tax system. . , _ ___ ,, _____.. .. --:.__.....--- _ _ Although_YAI.J~ considered to be a good tax SY.S.!~m .. itsmo~t_c9~_mon feature is that it ..... ... .... ~. . . .. .. . . , ·· ~ ... . . ·· --· --· . ···· ~·. ·~ .... ..... _ _ ,.._.,. ,_ ;>...,..., ............ _.~ · is regressive with respect to income fair. Despite this sho~~oll:1:~~~h-.Y.beI._ is considered to be a much . ··· . other consumption taxes.

The application of accrual accounting principles is a challenge for public sectors internationally and increases the level of transparency and accountability of management. Taxation authorities are governed by legislation and have to be supported by a sound legislative framework to enable effective administration of taxes and the proper application of the accrual accounting principles. The recent issuing of the accounting standard for taxes and developments relating to the subsequent measurement of tax receivables highlights the ineffectiveness of current administrative tax legislation relating to penalties and interest which does not allow SARS to effectively apply accrual accounting principles. The receipt of taxpayer returns and payments as required by legislation are critical in order to allow the recording of taxes owed in the financial records of SARS. These taxpayer actions can only be effectively influenced by an effective penalty regime. Similarly, the current interest regimes on tax receivables and payables need to be adjusted in order to allow efficiencies and be comparative to market rates and calculation methods. International comparisons of penalty and interest regimes did not indicate a specific standard regime that should be applied, but the United Kingdom identified sound design principles for penalty and interest regimes. A simple standardised penalty and interest regime for all taxes administered by SARS is recommended which meets the identified design principles and supports the accrual accounting principles. The move to accrual accounting is an additional driver for administrative legislative reform which supports the effective management of taxation authorities. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted

The critical ingredient for revenue collection for any government is the attainment of a sufficient level of tax compliance on the part of taxpayers. Ideally any government would want one hundred percent compliance which would mean optimal tax collection. Tax compliance is influenced by the behaviours of taxpayers which are shaped by their attitudes, and such attitudes are influenced by various factors. Understanding taxpayers’ behaviours in terms of factors that influence their attitudes towards tax compliance is therefore important in encouraging higher levels of compliance and minimisation of non-compliance. It is important for any government and revenue collecting authority to understand the reasons why taxpayers choose not to comply with tax laws as such understanding will have an impact on both the equity and efficiency of the economy. AFRIKAANS : Die bereiking van ‘n voldoende vlak van belastingnakoming aan die kant van die belastingpligtiges is van wesentlike belang vir enige regering by die invordering van belasting. In die ideale geval soek enige regering een honderd present voldoening wat optimale belastinginvordering sou beteken. Belastingnakoming word beïnvloed deur die gedrag van belastingpligtiges wat bepaal word deur hulle houding, en daardie houding word weer beïnvloed deur verskeie faktore. Dit is belangrik om belastingpligtiges se gedrag teenoor belastingnakoming te verstaan om sodoende hoër vlakke van nakoming aan te moedig en om nie-nakoming te minimiseer. Dit is belangrik vir alle regerings en inkomsteinvorderingsowerhede om die redes te verstaan waarom belastingpligtiges verkies om nie belastingwetgewing na te kom nie aangesien dit 'n impak het op beide die billikheid en doeltreffendheid van die ekonomie. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Nghaamwa, OMI 2011, The factors influencing attitudes of Namibian taxpayers towards taxation, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03082012-130634 / > F12/4/159/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted