Many tax authorities across the globe, including South Africa, continuously develop new methods to maximise tax collection and rely on taxpayers' voluntary tax compliance. Prior tax compliance studies confirm that taxpayers' tax morale is influenced by various economic, non-economic and social factors. However, limited research has been conducted on the effects of tax morale on tax compliance in the mining industry in South Africa. The objective of this study is to determine the factors that influence tax morale in the mining industry, and to determine the perceived effects of tax morale on tax compliance in the mining industry. The current study reports the results of a survey conducted amongst South African taxpayers in the mining industry. The survey contained a structured and open-ended questionnaire, which was sent to the participants via email. The findings show that the majority of the participants in this study are not happy with most of the public services they receive from government. They were of the opinion that corruption and waste in our government is high, and that a large proportion of collected tax is wasted on unnecessary expenses. Further to this, the majority of participants indicated that government does not share sufficient information on how it is spending collected revenue. However, a large proportion of participants believe that paying their fair share of taxes is the right thing to do, as it is required by law. These participants indicated that tax evasion is not acceptable and every taxpayer must pay their fair share of taxes when it is due and required. This study found that the complexity of tax law, fairness and equity, direct democracy, role and efficiency of tax officials, trust in government, as well as tax audit and tax compliance cost have an impact on taxpayers in the mining industry's tax morale. Tax audit is perceived to have both a positive and negative influence on these taxpayers' tax morale. However, various economic and noneconomic factors identified in existing literature as influential on taxpayers' tax compliance were not found to have an influence on taxpayers in the South African mining industry. This may be due to the fact that the majority of the participants indicated that they pay taxes due on behalf of the company to comply with the tax law and other regulations that govern the mining sector. / Mini Dissertation (MCom)--University of Pretoria, 2016. / Taxation / MCom / Unrestricted

Le premier Chapitre utilise les acquis de la psychologie différentielle et de la psychométrie pour corréler le comportement d’évasion fiscale observé dans le laboratoire aux traits de personnalité individuels, mesuré grâce à des questionnaires psychométriques standardisés. Ces questionnaires de personnalité sont liés aux émotions morales, aux jugements moraux et à la soumission à la norme. Les résultats montrent d’abord que les questionnaires mesurant les émotions morales expliquent mieux les comportements d’évasion que les autres questionnaires. Ensuite, le pouvoir explicatif de ces traits de personnalité reste très modeste. Cette absence de relation forte met donc l’accent sur l’importance du contexte institutionnel dans lequel la soumission fiscale est mesurée. Les deuxième et troisième Chapitres tentent de mieux prendre en compte ce contexte institutionnel, en utilisant la psychologie sociale de l’engagement. Le second Chapitre montre que la modification de l’environnement du contribuable, à travers l’exposition à un serment à dire la vérité, accroît le niveau d’honnêteté des déclarations fiscales qui lui font suite. Le troisième Chapitre tente d’expliquer la cause du phénomène suivant : la démocratie directe, comme présente dans certains cantons en Suisse, serait la source d’une plus grande soumission fiscale. D’après la littérature existante, sa cause pourrait être soit une coordination sociale entre les agents, soit un effet d’engagement du vote en lui-même. Les résultats montrent que la coordination sociale entre les contribuables ne permet pas d’expliquer ce phénomène, qui reflate plutôt un effet d’engagement de la participation au processus électoral. / The first Chapter uses differential psychology and psychometrics to correlate tax evasion behaviour observed in the lab to individual personality traits, measured thanks to standardized psychometric questionnaires. These personality questionnaires are related to moral emotions, moral judgments and norm submission. The results are twofold. First, moral emotions better explain evasion behavior than any other personality questionnaire. However, secondly, the explanatory power of these personality traits remains very modest. This lack of a strong relationship suggests that individual characteristics are of little help to understand and predict tax evasion behavior. It highlights the importance of the institutional context in which compliance is elicited. The second and third Chapters try to better account for this institutional context, using the social psychology of commitment. The second Chapter shows that a modification of the taxpayer’s environment, thanks to the exposition to an oath to tell the truth, increases the level of honesty of subsequent tax reports. Building on these results, the third Chapter investigates the hypothesis that direct democracy, as present in some cantons in Switzerland, could be the source of higher tax compliance. According to the existing literature, its cause could be either social coordination between agents or a commitment effect due to the vote itself. The results show that social coordination between taxpayers does not explain this phenomenon, which rather reflects a commitment effect of participation in the electoral process.

Traditional models of tax evasion cannot explain why most people comply with their taxes. It has been proposed that taxpayers may have an intrinsic motivation (or willingness) to comply with taxes - Tax Morale. Empirical studies found that trusting government, upholding religious beliefs, and supporting democratic regimes, increase individual Tax Morale. Based on those results and drawing from related literature in Political Science, this study tests the role of trusting government institutions delivering public goods to taxpayers, ideological beliefs, individual support for political regimes, and upholding post-materialist values, on Tax Morale. Results for individuals living in democratic countries show a positive relationship between trust in government institutions and upholding democratic values on Tax Morale; a negative relationship between upholding ideological (conservative) beliefs and Tax Morale, and no relationship between upholding post-materialist values and Tax Morale. Results for individuals living under non-democratic regimes differ in some respects; whereas support for democracy is related with higher Tax Morale, other results - trust in government and ideological beliefs - differ from theoretical expectations. Overall, higher trust in government increases willingness to comply with taxes, and support for democracy elicits higher Tax Morale.

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-05-08T12:52:04Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) dissertação-GTPO-VF-c-ficha-catalografica.pdf: 2638967 bytes, checksum: 17e74cf185c97a3ea0f6ccd871352a1e (MD5) / Made available in DSpace on 2017-05-08T12:52:05Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) dissertação-GTPO-VF-c-ficha-catalografica.pdf: 2638967 bytes, checksum: 17e74cf185c97a3ea0f6ccd871352a1e (MD5) Previous issue date: 2016-06-30 / Por que pedir a nota fiscal? O principal objetivo deste trabalho consistiu em verificar em que medida a campanha cearense Sua Nota Vale Dinheiro conscientiza seus participantes da importância social de se solicitar o documento fiscal. Para tanto, foi replicado o modelo estatístico de análise fatorial, utilizado em estudo com política pública de mesma natureza, Todos com a Nota, do Estado de Pernambuco, para fins de mensuração da proporção de participantes conscientizados pela campanha. Os dados referentes ao comportamento dos usuários foram obtidos por meio da aplicação de survey junto a uma amostra de 391 casos, sendo também extraídas informações da respectiva base cadastral da política. Por meio de inferências estatísticas que tomaram como base o resultado da análise fatorial realizada junto a um grupo de 10 variáveis comportamentais, foi possível se estimar que a campanha Sua Nota Vale Dinheiro conscientiza o cidadão quanto à importância social de se exigir a nota fiscal numa proporção que varia entre 2,02% e 5,99% da população de seus participantes ativos, residentes no município de Fortaleza (CE). Ou seja, existe evidência de que a campanha influencia na conscientização tributária de seus usuários, contudo, de forma bastante limitada. Os resultados deste trabalho se mostram relevantes para subsidiar a posterior replicação da pesquisa em todo universo de alcance da campanha e possibilitar a otimização do potencial de conscientização tributária promovido por esse modelo de política pública. / Why should you ask for the receipt? This paper aimed verify how much the campaign from Ceará, Sua Nota Vale Dinheiro, aware its participants about the social relevance of ask for receipt. For that, we replicated a statistic model of factorial analysis used at the similar public political studies, Todos com a Nota, of the State of Pernambuco, to measure the proportion of cognized participants by the campaign. To identify participants’ behavior we performed a survey with 391 members of the campaign, in which we extracted data of corresponding political registration base. Through statistic interferences that considered the result from a factorial analysis with a 10 behavioral variables group, we estimated the campaign Sua Nota Vale Dinheiro aware citizens in matter of social relevance of ask for receipt in a proportion that varies from 2,02% to 5,99% of active participants living at Fortaleza – CE. In other words, there is evidence that this campaign influences on its participants’ tax compliance, however in a quite limited way. The paper results are relevant for posterior research in all extent of this campaign and enable optimizing the tax awareness provided by this public policy model.

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

Skatteagerande är ett ifrågasatt beteende inom byggbranschen och det finns flera tecken på att aktörerna i branschen har ett skatteundandragande beteende. Detta ses i brottförendebyggande rådets publikationer samt i skatteverkets undersökningar. Tidigare forskning visar att det existerar yrkesgrupper med skillnader i kultur där asymmetri uppstår. Detta benämns för subkultur. Det finns olika faktorer som påverkar individernas skatteagerande och skattemoral negativt. Dock påstås det även att många ändå väljer göra rätt för sig. Attityder visar individens inställning till något. Syfte med denna studie är att med undersökning av attityder finna stöd för att det finns en subkultur inom byggbranschen. Studien har en abduktiv ansats och undersöker attityder inom byggbranschen till beskattning, myndigheter, lagstiftning konkurrenters agerande samt till byggbranschens skattemoral. Undersökningen av attityder har skett genom att intervjua fyra ägare. Intervjuer kompletterades med enkäter som skickades ut till flera olika företag inom byggbranschen. Resultat visar att det finns indikationer på att det återfinns ett mönster hos respondenterna som tyder på att det finns en subkultur i byggbranschen. I detta mönstret kännetecknas aktörerna framförallt av hög medvetenhet om rådande skattefusk som därmed bidrar till att de har inget val och väljer då att bryta mot normer. Studien undersöker en liten mängd aktörer som enbart utgör en del av hela populationen i byggbranschen. Därmed bör resultatet förstärkas med mer omfattande forskning. / Tax evasion is a questionable behavior in the construction industry and there are several signs that the actors in the industry have a tax avoidance behavior. This is seen in the publications of building council's publications and in the Tax Agency's investigations. Previous research shows that there are occupational groups with differences in culture where asymmetry occurs. This is termed subculture. There are various factors that negatively affect individuals' tax behavior and tax morale. However, it is also claimed that many still choose to do the right thing. Attitudes show the individual's approach to something. The aim of this study is to find support for the existence of a subculture in the construction industry with the examination of attitudes. The study has an abductive approach and examines attitudes in the construction industry to taxation, authorities, legislation, competitors' actions and to the construction industry's tax morale. The survey of attitudes has been conducted by interviewing four business owners. Interviews were supplemented with surveys that were sent out to several different companies in the construction industry. Results show that there are indications that there is a pattern in the respondents that indicates that there is a subculture in the construction industry. In this pattern, the players are mainly characterized by high awareness of prevailing tax fraud, which thus contributes to their having no choice and then chooses to break norms. The study examines a small number of actors that form only part of the entire population in the construction industry. Thus, the results should be reinforced with more extensive research.

The aim of this thesis was to analyse and compare tax morale and its determinants in South Africa and Zimbabwe, as well as in Zimbabwe in different economic environments. The study applied the standard models of tax evasion, game theory, prospect theory, agent-based theory and slippery slope framework to explain the variability in the determinants of tax morale between South Africa and Zimbabwe under different economic and political environments. The study becomes novel in that it provides a comparative analysis of the determinants of the tax morale between Zimbabwe and South Africa under contrasting economic and political time scales. The study also tested a new variable, namely hunger, on how it affects tax morale in Zimbabwe and South Africa. The study was guided by quantitative research which was used to inform the study. Data was collected using questionnaires from the 2010-2014 and 2017-2020 World Values Survey (WVS). For Zimbabwe, Wave 6 and Wave 7 had a sample size of 1500 and 1200 respectively. The Wave 6 survey for South Africa had 3531 participants. Data was analysed using STATA software 2013 Version. The study’s dependent variable, tax morale and independent variables included marital status, age, income level, employment and religion among others, and analysed them using the Ordered Logit Model. The Ordered Logit Model was used to empirically model the effects of the identified variables on tax morale. The study concludes with an understanding of how tax morale and its determinants is crucial for governments in their bid to boost voluntary compliance. Also, different economic milieus for a particular country affect the level of tax morale significantly. Tax morale was established to be high when Zimbabwe was experiencing economic growth due to the introduction of multi-currency, herein called the dollarization period, and the opposite was true for the post-dollarization era. Surprisingly, the study’s results showed that Zimbabweans have a higher tax morale than South Africans, who have better standards of living. In addition, the determinants of tax morale also differ from one economic situation to another and from one country to another. Corruption, which is a menace in both countries under study, has proven to be an important factor that influences tax morale. Results of all the models show that demographic factors have little effect on tax morale. The study introduced an important variable of hunger in its analysis of determinants of tax morale. Though this variable was insignificant for South Africa, the study showed that there is a negative relationship between hunger and tax morale for Zimbabwe in both economic situations. Based on the thesis’s findings, policy makers should consider the eradication of corruption and hunger in order to boost tax morale, which in turn improves tax compliance. Also, policy makers should include improvement in the perception of democracy in the mix of enhancement strategies of tax compliance. / Economics / D. Com. (Economics)