Thesis (Ph. D.)--University of Chicago, Irving B. Harris School of Public Policy Studies, 2002. / Includes bibliographical references. Also available on the Internet.

Thesis (Ph. D.)--Virginia Polytechnic Institute and State University, 1992. / Vita. Abstract. Includes bibliographical references (leaves 161-170). Also available via the Internet.

Thesis (D.Com.(Taxation))--University of Pretoria, 2009. / Abstract in English. Includes bibliographical references.

Cheung Chun Yiu. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2005. / Includes bibliographical references (leaves 68-69). / Abstracts in English and Chinese. / Chapter 1 --- Introduction and Literature Review / Chapter 1. --- Introduction --- p.1 / Chapter 2. --- Literature review --- p.4 / Chapter 2 --- "Model of tax compliance, with strategic involvement of tax practitioner" / Chapter 1. --- Introduction / Chapter 1.1 --- Background --- p.8 / Chapter 1.2 --- A brief review game theoretical tax compliance model --- p.9 / Chapter 2. --- The Model --- p.16 / Chapter 3. --- Equilibrium conditions --- p.22 / Chapter 4. --- Conclusion --- p.29 / Chapter 3 --- "A further analysis of the model of tax compliance, with strategic involvement of tax practitioner" / Chapter 1. --- Further analysis with a defined form cost function --- p.30 / Chapter 2. --- Different level of participation of tax practitioner --- p.41 / Chapter 3. --- "Different level of the marginal cost/benefit of ""disparity"" between taxpayer and practitioner" --- p.45 / Chapter 4. --- Conclusion --- p.48 / Chapter 4 --- "Model of tax compliance,tax practitioner as an information provider" / Chapter 1. --- Introduction --- p.50 / Chapter 2. --- Basic model for tax compliance --- p.51 / Chapter 3. --- Model for tax compliance with tax practitioner --- p.58 / Chapter 4. --- Professional fee policy --- p.64 / Chapter 5 --- Conclusion --- p.66 / Reference --- p.68

Thesis (Ph. D.)--University of California, San Diego, 2001. / Vita. Includes bibliographical references (leaves 304-319).

Thesis (Ph. D.)--Virginia Polytechnic Institute and State University, 1993. / Vita. Abstract. Includes bibliographical references (leaves 148-156). Also available via the Internet.

Thesis (M.S.)--University of Texas at El Paso, 2007. / Title from title screen. Vita. CD-ROM. Includes bibliographical references. Also available online.

Thesis (Ph. D.)--University of New South Wales, 2002. / CD-R disc contains copy of thesis in PDF format. Includes bibliographical references (leaves 329-350). Also available online.

Submitted in fulfillment of the requirement for the Degree of Master of Technology: Taxation, Durban University of Technology, 2013. / South Africa has seen tremendous changes since 1994, from the introduction of a new government to structural changes in tax administration; one of the challenges the government faced in the new democracy, was the restructuring of the tax system. Multiple tax amnesty programs were thus introduced between 1995 and 2010 to provide immunity for limited periods to citizens and small businesses for past non-compliance without being subjected to additional tax, interest, penalties or prosecution. Although extensive research conducted abroad has illustrated the potential problems and complexities that could arise from multiple amnesties, very little research has been conducted in South Africa to evaluate the viability of offering repeated amnesties. The emphasis in this study was therefore on the Small Business Tax Amnesty of 2006, and its primary purpose was to explore the effects that multiple tax amnesties have on compliance and whether it is possible for tax compliance to improve if further tax amnesties are introduced. This study used a quantitative research approach to gather data from 146 respondents from an Audit firm database containing information about taxpayers qualifying as small business who applied for amnesty and taxpayers that did not apply for amnesty between 1 August and 30 June 2007. Analysis of the data revealed that tax amnesties in South Africa should not be offered on a frequent basis to non-compliant taxpayers as it causes non-compliant taxpayers to anticipate further amnesties which could impact negatively on tax compliance as a whole. The findings also indicated that educating taxpayers about tax issues could result in better tax compliance thus contributing to the development of a fair and equitable society. Based on the findings, this study makes recommendations to government, the tax authority and policy makers regarding the effects of multiple tax amnesties.

A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation). Johannesburg, 25 March 2015 / The research reviews the legislation pertaining to the understatement penalty provisions of the Tax Administration Act 28 of 2011. The problems associated with the levying of understatement penalties in the previous legislation are determined. A detailed evaluation is made of the understatement penalty provisions, with an emphasis on the determinants for the ‘behaviour’ and ‘case’ types, and the penalty percentages derived therefrom. The fiscus’s stated goals and intentions in respect of the understatement penalties are identified and reviewed to determine if they are aligned with those considered to be international best practice. The requirements of the Constitution of the Republic of South Africa of 1996 are reviewed with respect to the understatement penalties. A comparative analysis of South Africa’s understatement penalties and those of tax authorities identified as having similar tax administration regimes is presented. The research suggests that while a more systematic and uniform approach, to understatement penalties, has been established under the new legislation, the subjective nature of the ‘behaviour’ and ‘case’ determinants applied is likely to result in disputes between the South African Revenue Service (SARS) and the taxpayer. The research indicates that while the categories and nature of understatement penalties levied are broadly aligned with those of comparable countries’ regimes, the penalty percentages applied in South Africa, are relatively high. Key words and terms: understatement penalties, international best practice, goals, uniform, systematic, ‘behaviour’, ‘case’, subjective, similar tax administration regimes, penalty percentages. / MT2016