The aim of the research was: *to gain a better understanding on the concepts of Human-computer interaction (HCI) in general and the application of HCI principles in this field; to gain a better understanding of electronic registration systems (e-registration systems) and the use of web forms for this purpose; to gain a better understanding of which HCI principles could be applied to the design of a web form for e-registration; to apply the identified HCI principles to an example of a web form that was to be created; •to evaluate the design of the web form by means of different data-gathering techniques, and •to redesign the web form according to the data obtained from method triangulation. In order to achieve these objectives, the research used, firstly a research methodology to determine which research approach to follow. Secondly, a literature review was then used to identify which HCI principles would be appropriate in the interface design of a web form for e-registration. The empirical part of this study consisted of a web form created according to these HCI principles, which was then evaluated according to usability goals. The evaluation included different data-gathering techniques, namely an observation of the manner in which the participants interacted with the web form, an interview which consisted of in-depth questions regarding the improvement of the web form and a questionnaire which consisted of specific questions regarding the usability of the web form. The web form was redesigned according to the suggestions made by the participants and a final web form prototype was introduced. Finally, recommendations were made for additional studies in order to extend the study of HCI principles application in web forms, specifically in the design of tax e-registration systems in South Africa. / Thesis (MSc (Computer Science))--North-West University, Vaal Triangle Campus, 2013

The aim of the research was: *to gain a better understanding on the concepts of Human-computer interaction (HCI) in general and the application of HCI principles in this field; to gain a better understanding of electronic registration systems (e-registration systems) and the use of web forms for this purpose; to gain a better understanding of which HCI principles could be applied to the design of a web form for e-registration; to apply the identified HCI principles to an example of a web form that was to be created; •to evaluate the design of the web form by means of different data-gathering techniques, and •to redesign the web form according to the data obtained from method triangulation. In order to achieve these objectives, the research used, firstly a research methodology to determine which research approach to follow. Secondly, a literature review was then used to identify which HCI principles would be appropriate in the interface design of a web form for e-registration. The empirical part of this study consisted of a web form created according to these HCI principles, which was then evaluated according to usability goals. The evaluation included different data-gathering techniques, namely an observation of the manner in which the participants interacted with the web form, an interview which consisted of in-depth questions regarding the improvement of the web form and a questionnaire which consisted of specific questions regarding the usability of the web form. The web form was redesigned according to the suggestions made by the participants and a final web form prototype was introduced. Finally, recommendations were made for additional studies in order to extend the study of HCI principles application in web forms, specifically in the design of tax e-registration systems in South Africa. / Thesis (MSc (Computer Science))--North-West University, Vaal Triangle Campus, 2013

The system used for the taxing of dividends in South Africa (SA) has been subject to constant reform over the past two decades. The stated objective for each reformation process has remained constant since 1986, which is to align SA with international tax norms and to encourage investment into the SA economy. In the 2007 budget, the Minister of Finance announced that the new dividends tax legislation would replace the Secondary Tax on Companies (STC) legislation. STC was considered to be a complex tax system, which was only used by SA and a handful of other countries. Therefore it was difficult for foreign investors to understand the technical aspects of STC. These complexities deterred foreign investors from investing in South Africa. Dividends tax, on the other hand, is a withholding tax which is levied at a shareholder level. It is easily understood and internationally recognised. The South African Government indicated that the objective for the introduction and implementation of dividends tax in SA was to make SA a more attractive investment destination by aligning the South African system used for the taxing of dividends with internationally recognised systems. The purpose of this study is to determine whether or not there are any tax incentives or benefits included in the dividends tax legislation which will encourage foreign investors to consider SA as a potential investment destination. The study is based on an extensive literature review, the exploration of STC and dividends tax legislation and also incorporate the views of previous academic research performed on this subject. This study has established that foreign investors will benefit from the implementation of dividends tax in SA. The benefits for foreign investors are not necessarily embedded in the dividends tax legislation, but there are still benefits that can be enjoyed from applying this type of system for the taxing of dividends declared and distributed. The objective for the implementation of dividends tax was to align SA with international tax norms and to encourage investment in SA. This study has revealed that the introduction of dividends tax has achieved this objective. It further established that the legislation is not particularly partial towards one type of shareholder or investor but rather that dividends tax strives to increase investment opportunities in order to stimulate growth in SA. / Dissertation (MCom)--University of Pretoria, 2013. / lmchunu2014 / Taxation / unrestricted

Revenue losses due to tax non-compliance pose a substantial risk for all governments, including the South African government. As part of its risk management system, the South African Revenue Service has identified the small, medium and micro enterprise sector as one of the seven high-risk areas and indicated that non-compliance in this sector remains high. The first focus area of any tax compliance risk management system is to ensure registration for the relevant taxes payable. The objective of this study was to establish whether any demographic factors could be used to select small businesses to investigate whether they are meeting their registration compliance requirements for income tax, Value-Added tax as well as the employee related taxes. In order to achieve the research objectives of the study, two sequential research methods were applied. During the first phase of the research, a literature review was conducted to develop a heuristic model consisting of two levels. The first level described the factors that could influence the tax compliance behaviour of a small business. The second level of the heuristic model describes the different taxes a small business could be liable for and when it must register for each of those taxes. During the second phase, the variables influencing registration compliance were statistically analysed for each of the taxes to determine if they significantly influence the compliance status. The study found that several factors have an impact on the registration compliance of small businesses. The demographic factors were analysed separately for each of the three different tax groups used in the study. The results indicate that in the majority of cases all three tax groups share the same demographic factors that would either have a positive or negative impact on the compliance of the entity. Profiles for the most compliant business type (per tax type) and the least compliant business type (per tax type) were compiled. The results of the study can be used by the South African Revenue Service to target their compliance and information actions to help improve registration compliance by small businesses. / Taxation / M. Com. (Accounting)

Revenue losses due to tax non-compliance pose a substantial risk for all governments, including the South African government. As part of its risk management system, the South African Revenue Service has identified the small, medium and micro enterprise sector as one of the seven high-risk areas and indicated that non-compliance in this sector remains high. The first focus area of any tax compliance risk management system is to ensure registration for the relevant taxes payable. The objective of this study was to establish whether any demographic factors could be used to select small businesses to investigate whether they are meeting their registration compliance requirements for income tax, Value-Added tax as well as the employee related taxes. In order to achieve the research objectives of the study, two sequential research methods were applied. During the first phase of the research, a literature review was conducted to develop a heuristic model consisting of two levels. The first level described the factors that could influence the tax compliance behaviour of a small business. The second level of the heuristic model describes the different taxes a small business could be liable for and when it must register for each of those taxes. During the second phase, the variables influencing registration compliance were statistically analysed for each of the taxes to determine if they significantly influence the compliance status. The study found that several factors have an impact on the registration compliance of small businesses. The demographic factors were analysed separately for each of the three different tax groups used in the study. The results indicate that in the majority of cases all three tax groups share the same demographic factors that would either have a positive or negative impact on the compliance of the entity. Profiles for the most compliant business type (per tax type) and the least compliant business type (per tax type) were compiled. The results of the study can be used by the South African Revenue Service to target their compliance and information actions to help improve registration compliance by small businesses. / Taxation / M. Com. (Accounting)