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

The relationship between taxpayers and tax practitioners is complex, as many diverse aspects shape their interaction. This explains why taxpayers and tax practitioners hold different expectations regarding tax services, leading to an expectation gap between taxpayers and tax practitioners. The primary objective of this qualitative study was to gain an understanding of the factors that contribute to the expectation gap between taxpayers and tax practitioners in South Africa. To achieve this primary objective, the Interactive Qualitative Analysis process was used as a research method to identify the factors that contribute to the expectation gap. Data were collected from four different South African focus groups, namely taxpayers, and three separate groups of different types of tax practitioners. Affinities were generated for each focus group, and possible cause-and-effect relations amongst the affinities were established using theoretical coding. A systems influence diagram was subsequently generated for each group to represent the entire system of influences and outcomes based on the perceptions of that focus group. Meta-themes relating to the key factors were identified by means of a thematic analysis of the affinities in a second coding cycle. These meta-themes led to the development of a conceptual framework of associations that describes the interactive nature of the expectation gap between taxpayers and their tax practitioners. Based on these associations, propositions were generated, and mechanisms and interventions regarding the roles of different groups in reducing the gap were suggested. A model for reducing the expectation gap was also proposed, based on the main themes that emanated from this study. The overarching theme is communication between taxpayers and their tax practitioners. This theme relates to the remaining six themes. These are capability of taxpayers and tax practitioners, clarity on the nature and scope of tax service, transparency on the fee structure of a tax service, external influences on taxpayers, the collecting agent’s systems and processes and finally incompatible compliance behaviour attitudes between taxpayers and tax practitioners. / Thesis (PhD)--University of Pretoria, 2013. / gm2013 / Taxation / unrestricted