Child trafficking is a crime committed against humanity; it is punishable by the law and can be prevented by the law. According to the International Labour Organization (ILO), the United Nations International Emergency Fund (UNIICEF) and the United Nations Global Initiative to Fight Human Trafficking (UN.GIFT) (2009:01), 1,2 million children are trafficked, domestically and across borders worldwide, for labour and sexual exploitation, drug trade, organ removal and illegal child adoption. The trauma of this can be so inordinate, leaving victims broken and hopeless (Frederick 2005:8-12). Although numerous studies have been conducted on the subject of human/child trafficking, it was found that little research has been conducted on the aftercare of victims. As a result, this research focused mainly on exploring and assessing aftercare support provided to victims of human trafficking, specifically children. This qualitative research found that child trafficking has serious negative effects on the victims who suffer, among others, violation of children’s rights, physical pain and psychological and emotional trauma. A society cannot function optimally when such atrocities are committed against its most innocent members who are supposed to be its future. Accordingly, adequate aftercare support, which aims at enabling and empowering victims of child trafficking to regain control over every aspect of their lives, is crucial. The 30 participants who were interviewed for this study revealed that victim identification is the initial and the most vital step towards offering victims aftercare. The next step in the offering of aftercare of victims is the rescuing of victims followed by the immediate placing of victims in transitory places of safety where their basic needs are taken care of and they are provided with instant physical and specialised psychological support. Even though participants provided details of the type of programmes currently offered in South Africa, it was found that aftercare centres, in their current state, are not sufficiently resourced to offer the appropriate support to victims of child trafficking. It is for this reason that transitional housing with long term housing assistance and programmes tailor-made for victims of child trafficking be considered. It is evident from the literature and theory that the triple challenge of poverty, inequality and unemployment perpetuates the crime of child trafficking. Therefore, as a form of long-term preventative measure, it is suggested that stakeholders, such as the Department of Basic Education (DoE), Department of Social Development (DSD) and Department of Health (DoH), focus attention on ensuring that victims of child trafficking are not denied the right to go to school and that societal norms, which propagate inequality, are discouraged. The latter can be done by teaching boy children from a young age positive masculinity, such as respecting girl children and their bodies, helping with house chores or crying when in pain. Moreover, the DoE should consider revising its curriculum and focus on teaching learners to strive to become employers and not job seekers as they are currently taught. This may have a positive impact on the current high unemployment rate in South Africa and, in turn, inequality and poverty, which are all push factors for human and child trafficking. / Go gweba ka bana ke bosenyi bjo bo dirwago kgahlanong le batho; ke bosenyi bjo bo otlwago ke molao gomme bo ka thibelwa ke molao. Go ya ka ILO, UNICEF le UNGIFT (2009:01), go gwebjwa ka bana ba e ka bago dimilione tše 1,2, ka mo nageng le go ralala le mellwane lefaseng, go ba šomiša mabakeng a mešomo le a thobalano, go dikgwebišano tša diokobatši, go ba ntšha ditho tša mmele le go thwalwa ga bona mo go sego molaong. Bohloko bja se e ka ba bjo bogolo kudu, bo tlogela batšwasehlabelo ba robegile dipelo gape ba se na le kholofelo (Frederick 2005:8-12). Le ge go dirilwe dithuto tše ntši ka hlogotaba ya go gweba ka batho/bana go hweditšwe gore go dirilwe dinyakišišo tše nnyane ka tlhokomelo ya ka morago ya batšwasehlabelo. Ka lebaka la seo, nyakišišo ye e tsepeletše kudu go hlohlomišeng le go lekoleng thekgo ya tlhokomelo ya ka morago ye e fiwago batšwasehlabelo ba kgwebo ka batho, kudukudu bana. Nyakišišo ye ya qualitative e hweditše gore go gweba ka bana go na le ditlamorago tše šoro tše fošagetšego go batšwasehlabelo bao ba itemogelago, gareng ga tše dingwe, kgatako ya ditokelo tša bana, bohloko bja mmele le tlaišego ya monagano le maikutlo. Setšhaba se ka se phele gabotse ge ditlaišo tše bjalo di dirwa kgahlonong le maloko a sona ao a lokilego ao e swanetšego go ba bokamoso bja sona. Ka lebaka leo, thekgo ya maleba ya tlhokomelo ya ka morago, yeo maikemišetšo a yona e lego go dumelela le go matlafatša batšwasehlabelo ba kgwebo ka bana go ka tšea taolo gape ya karolo ye nngwe le ye nngwe ya maphelo a bona, e bohlokwa kudu. Bakgathatema ba ba 30 bao ba ilego ba botšišwa dipotšišo mabapi le thuto ye ba tšweleditše gore tšhupetšo ya batšwasehlabelo ke kgato ya pele gape ye bohlokwa kudu go abeng batšwasehlabelo tlhokomelo ya ka morago. Kgato ya go latela kabong ya tlhokomelo ya ka morago go batšwasehlabelo ke go hlakodiša batšwasehlabelo gomme gwa latela ke go bea semeetseng ga batšwasehlabelo mafelong a nakwana a tšhireletšo moo dinyakwa tša bona tša motheo di kago šetšwa le go abelwa thekgo ya semeetseng ya go ikgetha ya mmele le ya monagano. Le ge bakgatha tema ba abile dintlha tša mehuta ya mananeo ao a abjwago ka Afrika Borwa , go hweditšwe gore disenthara tša tlhokomelo ya ka morago, maemong a tšona a bjale, ga di na le didirišwa tše di lekanego go ka aba thekgo ya maleba go batšwasehlabelo ba kgwebo ka bana. Ke lona lebaka le le dirago gore tulo ya nakwana ka thušo ya tulo ya nako ye telele le mananeo ao a diretšwego batšwasehlabelo ba kgwebo ka bana a elwe hloko. Go molaleng go tšwa go lithereitšha le teori gore ditlhohlo tše tharo tša bohloki, go se lekalekane le go se šome go gakatša bosenyi bja go gweba ka bana. Gomme, bjalo ka sebopego sa tekanyo ya thibelo ya nako ye telele, go šišinywa gore bakgathatema, bjalo ka DoE, DSD le DOH, ba lebiše tsepelelo ya bona go netefatšeng gore batšwasehlabelo ba kgwebo ka bana ga ba tingwe tokelo ya go ya sekolong le gore ditlwaedi tša setšhaba, tšeo di phatlalatšago go se lekalekane, di a fedišwa. Sa mafelelo se ka dirwa ka go ruta bana ba bašemane ge e sa le ba bannyane bonna bjo bobotse, bjalo ka go hlompha bana ba basetsana le mebele ya bona, go thuša ka mešomo ya ka gae goba go lla ge ba le bohlokong. Go feta moo, DoE e swanetše go naganišiša go ka lekola leswa lenaneothuto le go tsepelela go ruteng barutwana go ka leka go ba bengmešomo e sego banyaki ba mešomo bjale ka ge ba rutwa ga bjale. Se se ka ba le seabe se se kaone go kelo ya godimo ya bjale ya tlhokego ya mešomo ka Afrika Borwa gomme, ka lebaka leo, go se lekalekane le botlhoki, tšeo ka moka e lego mabaka a tšhušometšo go gwebeng ka batho le bana. / Ukushushumbisa abantwana kungubugebengu obubhekiswe ebantwini; kujeziswa ngumthetho futhi kungavinjelwa ngumthetho. Ngokwe-ILO, i-UNICEF ne-UNGIFT (2009:01) kushushumbiswa abantwana abayizigidi ezingu-1,2 ngaphakathi ezweni nasemazweni angaphandle, bese beyagqilazwa noma baxhashazwe ngokocansi, basetshenziselwa izidakamizwa noma ukukhuliswa ngabazali abangasibo ababo ngokungekho emthethweni. Ubuhlungu obukhulu obudalwa yilokhu kungaba ngobunzima kakhulu, kungashiya izisulu zilimele futhi zingenathemba (Frederick 2055:8-12). Yize sekwenziwe ucwaningo oluningi esihlokweni sokushushumbiswa kwabantu noma kwabantwana, kwatholakala ukuthi luncane ucwaningo olwenziwe maqondana nokulandelelwa kwezisulu ngemva kwesigameko. Ngenxa yalokho, lolu cwaningo luqondene kakhulu nokuhlola ukulandelelwa okuhlinzekwayo ukusingatha izisulu zokushushumbiswa kwabantu, ikakhulukazi abantwana. Lolu cwaningo oluqoqa imininingwane lwathola ukuthi ukushushumbiswa kwabantwana kunomthelela omubi ezisulwini ezihlukumezeka ngenxa yalokhu, phezu kokunye, ukungahlonishwa kwamalungelo abantwana, ubuhlungu obudaleka emzimbeni kanye nobuhlungu obukhulu obudaleka emqondweni nasemphefumulweni. Umphakathi awukwazi ukusebenza kahle uma izigameko ezibuhlungu njengalezi zenzeka emalungwini awo angenacala nafanele ukuba yikusasa lawo. Ngakho-ke, ukwesekwa ngokunakekelwa nangokwanele ngemva kwesigameko, okuyinto ehlose ukusiza izisulu zokuthunjwa kwabantwana ukuba baphinde bakwazi ukulawula konke okuqondene nezimpilo zabo, kubalulekile. Ababambiqhaza abangu-30 okwaxoxwa nabo kulolu cwaningo baveza ukuthi ukuhlonza isisulu kuyisinyathelo sokuqala nesibaluleke kakhulu ekuhlinzekeni izisulu usingatho lokunakekelwa ngemva kwesigameko. Isinyathelo esilandelayo ekunikezweni konakekelo ngemva kwesigameko ngukusiza izisulu, okulandelwa ukubekwa kwazo masisha ezindaweni zokuphepha zesikhashana nalapho kuzobhekwana nezidingongqangi zazo bese kuthi khona lapho zihlinzekwe ngosingatho oludingekayo ngokomzimba nangokomqondo. Yize ababambiqhaza banikeza imininingwane yezinhlobo zezinhlelo ezikhona eNingizimu afrika, kwatholakala ukuthi izikhungo zonakekelo lwangemva kwesigameko,zime ngenye indlela njengamanje, azihlinzekiwe ngezinsizakusebenza ezanele ukuze zikwazi ukunikeza usingatho olufanele ekushushumbisweni kwabantwana. Yingakho kufanele kucatshangwe ngokuhlinzekwa ngosizo lwezindlu zesikhashana nezesikhathi eside kanye nezinhlelo ezakhelwe izisulu zokushushumbiswa kwabantwana. Kuvela ngokwemibhalo nangokwemibono yezinjululwazi ukuthi izinkinga ezihlangene ezintathu zobuphofu, ukungalingani kanye nokungabi khona kwemisebenzi kubhebhethekisa ubugebengu bokushushumbiswa kwabantwana. Ngakho-ke, njengendlela yokuvimba lokhu ezoqhubeka isikhathi eside, kuhlongozwa ukuthi abayingxenye yalokhu, iMinyango kahulumeni yezemfundo (DoE), ezokuthuthukiswa komphakathi (DSD) nowezempilo (DoH), igxile ekuqinisekiseni ukuthi izisulu zokushushumbiswa kwabantwana azincishwa ilungelo lokuya esikoleni nokuthi izinkambiso zomphakathi, ezidala ukungalingani azigqugquzelwa. Lokhu okuqeda kushiwo ngenhla kungenziwa ngokufundisa abafana ngenkathi besabancane ukuba ngamadoda enza kahle, njengokuhlonipha abantwana bamantombazane kanye nemizimba yabo, ukusiza ngemisebenzi yasendlini noma ukukhala uma bezwa ubuhlungu. Ngaphezu kwalokho, uMnyango Wezemfundo kufanele ubuyekeze ikharikhulamu yawo futhi ugxile ekufundiseni abafundi ukuba balwele ukuba ngabaqashi kunokuba ngabafuna imisebenzi, okuyinto abafundiswa yona njengamanje. Lokhu kungaba nomthelela omuhle ezingeni eliphezulu elikhona njengamanje eNingizimu Afrika lokungabikhona kwemisebenzi, lokungalingani nelobuphofu. / Criminology and Security Science / M.A. (Criminology)

Text in English with abstracts in English, Afrikaans and Setswana. Translated titles in Afrikaans and Setswana supplied / Dataset link: https://doi.org/10.25399/UnisaData.14101913.v1 / The gap between diverse cultures living in a globalized world is not intransigent nor unassumingly flexible. This space is an arena of dissimilarities and correlations, which result in interactions that incite unusual expectations. ‘Cultural hybridity’ is clearly mirrored within contemporary society. New methods and approaches are required to comprehend the lived experiences of escalating displacement. This research traces the trajectory of migration, identity, self and other from the point of view of contemporary diasporic artists. Notions of ethnicity, authenticity, identity, transnationality, singularity and duality are debated against the backdrop of the creative practices of Anish Kapoor and Yinka Shonibare. Informed by Homi K. Bhabha’s concept of the third space, and also theories of hermeneutic translation by Georg Gadamer and Paul Ricoeur, this dissertation creatively and critically investigates the ambiguities and ambivalences in this field of inquiry. / Die gaping tussen uiteenlopende kulture wat in ’n geglobaliseerde wêreld woon, is nóg onversetlik nóg pretensieloos veerkragtig. Hierdie ruimte is ’n arena van ongelykhede en korrelasies wat lei tot interaksies wat ongewone verwagtings ontketen. “Kulturele hibridisme” word duidelik in die eietydse samelewing weerspieël. Nuwe metodes en benaderings word vereis om die werklike ervarings van toenemende ontheemding te verstaan. Hierdie navorsing spoor die trajektorie van migrasie, identiteit, self en ander vanuit die oogpunt van eietydse diasporiese kunstenaars na. Idees rondom etnisiteit, egtheid, identiteit, transnasionaliteit, enkelvoudigheid en tweevoudigheid word teen die agtergrond van die kreatiewe praktyke van Anish Kapoor en Yinka Shonibare bespreek. Hierdie verhandeling, wat geïnspireer is deur Homi K. Bhabha se konsep van die derde ruimte, asook teorieë van hermeneutiese verplasing deur Georg Gadamer en Paul Ricoeur, ondersoek op ’n kreatiewe en kritiese wyse die dubbelsinnighede en teenstrydighede in hierdie ondersoekveld. / Sekgala magareng ga ditso tse di farologaneng tse di tshelang mo lefatsheng le le susumetsanang ga se a tsepama le mme ga se obege bonolo. Sebaka seno ke serala sa dipharologano le dikamano tse di lebisang kwa dikgolaganong tse di tlhosetsang ditsholofelo tse di sa tlwaelegang. Tota 'motswako wa setso' o bonala sentle mo setšhabeng sa sešweng. Go tlhokega mekgwa le selebo se sentšhwa go tlhaloganya maitemogelo a phuduso e e oketsegang. Patlisiso eno e lebelela motlhala wa bofudugedi, boitshupo, jwa sebele le jo bongwe go tswa mo mogopolong wa batsweretshi ba sešweng go tswa mo mafelong a bofudugedi (diaspora) Go ganetsanwa ka megopolo ya lotso, boammaaruri, boitshupo, boditšhaba, bongwefela le bobedi go lebeletswe ntlha ya ditiragatso tsa boitlhamedi tsa ga Anish Kapoor le Yinka Shonibare. Thesisi eno e e theilweng mo mogopolong wa ga Homi K. Bhabha wa sebaka sa boraro, le ditiori tsa saense ya boranodi ka Georg Gadamer le Paul Ricoeur, e batlisisa ka boitlhamedi le ka tshekatsheko, ketsaetsego e e mo lephateng leno la dipatlisiso. / Art History, Visual Arts and Musicology / M.A. (Visual Arts)

Text in English with abstracts and keywords in English, Afrikaans and Sesotho / This was a practice-led study, in which I critically engaged with my own video artwork alongside the video works of three other artists. Selected works of Penny Siopis, Anders Weberg, Maja Zack and mine deal with the notions of memory and trauma. I investigated which visual strategies and techniques derived from film theory are employed in video art to simulate traumatic memories from war conflicts. This research analysed specific theories of Gilles Deleuze and Sergei Eisenstein to identify how certain film strategies are used in video art to simulate grievous historical events. I explored the way that these events shape postmemory, as theorised by Marianne Hirsch and Cathy Caruth. The theories of Susan Sontag and Jean Baudrillard describe how memory relies on imaginative investment and interpretation, creating a simulation of the past, in which affect takes precedence over accurate and factual portrayal of traumatic events. / Hierdie studie was ’n praktykgeleide studie waartydens ek my eie videokunswerk tesame met diè van drie ander kunstenaars krities ondersoek het. Gekose werke uit my eie stal, diè van Penny Siopis, Anders Weberg en Maja Zack handel oor die begrippe herinnering en trauma. Ek het ondersoek ingestel na die visuele strategieë en tegnieke voortspruitend uit filmteorie wat in videokuns aangewend word om traumatiese herinneringe van oorlogkonflikte te simuleer. Hierdie navorsing het die spesifieke teorieë van Gilles Deleuze en Sergei Eisenstein ontleed ten einde te identifiseer hoe bepaalde filmstrategieë in videokuns gebruik word om smartlike historiese gebeure te simuleer. Ek het die wyse nagevors waarop hierdie gebeure post-herinneringe modelleer, soos deur Marianne Hirsch en Cathy Caruth geteoretiseer. Die teorieë van Susan Sontag en Jean Baudrillard beskryf hoedat herinneringe op verbeeldingryke belegging en interpretasie steun om ’n simulasie van die verlede te skep waarin affek voorkeur kry bo die akkurate en feitelike voorstelling van traumatiese gebeure. / Seno e ne e le thutopatlisiso e e eteletsweng pele ke tiragatso, moo ke dirisaneng ka tshekatsheko le tiro ya me ya botsweretshi jwa bidio ke e bapisitse le ditiro tsa bidio tsa batsweretshi ba bangwe ba le bararo. Ditiro tse di tlhophilweng tsa ga Penny Siopis, Anders Weberg, Maja Zack le tsa me di samagana le dintlha tsa kgopolo le manokonoko. Ke sekasekile gore go dirisitswe ditogamaano le dithekenini dife tsa pono tse di tswang mo tioring ya difilimi mo botsweretshing jwa bidio go etsisa dikgopolo tsa manokonoko a dikgotlhang tsa ntwa. Patlisiso eno e lokolotse ditiori tse di rileng tsa ga Gilles Deleuze le Sergei Eisenstein go supa ka moo ditogamaano dingwe tsa filimi di dirisiwang ka gona mo botsweretshing jwa bidio go etsisa ditiragalo tse di botlhoko tsa hisetori. Ke tlhotlhomisitse ka moo ditiragalo tseno di bopang segopotso sa morago go ya ka tiori ya Marianne Hirsch le Cathy Caruth. Ditiori tsa ga Susan Sontag le Jean Baudrillard di tlhalosa ka moo kgopolo e ikaegang ka peeletso ya ikakanyetso le thanolo ka gona, e etsisa dilo tsa maloba, moo e leng gore ditlamorago e nna tsona ditlapele go feta pontsho e e nepagetseng le ya nnete ya ditiragalo tse di bakileng manokonoko. / Art and Music / M.V.A.

Text in English with abstracts in English, Afrikaans and Tswana with keywords in English and Tswana / Displacement in the South African context is a complex and diverse phenomenon which is under-researched, particularly from the point of view of post-resettlement stress. The Meetse-a-tala community from Groenwater, Northern Cape, was resettled in 1964 and returned in 1999 to their ancestral land after a 25 year struggle to do so. The community anticipated that the land would present all the natural resources they had in 1964, but unfortunately, when they returned, the outlook seemed a lot different. / Verskuiwing in die Suid-Afrikaanse konteks is ‘n diverse en komplekse verskynsel wat nog nie voldoende nagevors is, veral vanuit die oogpunt van post-hervestigingsstres nie. Die Meetse-a-tala-gemeenskap van Groenwater in Noord-Kaap is in 1964 hervestig en het in 1999 teruggekeer na die land van hul voorouers na ‘n 25 jaarlange stryd om dit te bewerkstellig. Die gemeenskap het verwag dat die gebied weer al die natuurlike hulpbronne sou aanbied wat hulle in 1964 gehad het, maar ongelukkig, met hul terugkeer, het die vooruitsigte heel anders gelyk. / Tiragalo ya go fudusiwa ka dikgoka mo bokaong jwa Aforikaborwa e tlhagisa marara a a farologaneng ka ntlha ya dipatlisiso tse di lekanyeditsweng malebana le kgatelelo ya maikutlo e e amanang le morago ga go fudusiwa. Baagi ba Meetse-a-tala go tswa kwa Groenwater, kwa Kapabokone, ba itemogetse tiragalo ya go fudusiwa ka 1964 mme morago ga go kgaratlha dingwaga tse 25 go boela kwa lefatsheng la badimo ba bona, ba boetse ka 1999. Baagi ba ne ba solofetse gore lefatshe le tlaa ba neela ditlamelo tsotlhe tsa tlholego tse ba neng ba na natso fa ba tsamaya ka 1964, mme ka bomadimabe, e rile fa ba bowa, ba fitlhela le lebega le farologane thata. / Anthropology and Archaeology / M.A. (Anthropology)

Abstracts in English, Afrikaans and Northern Sotho / The tax compliance costs of individual taxpayers in South Africa are unknown, and it is essential to determine, amongst other things, whether these costs pose a risk of causing non-compliance, which could have a negative effect on the collection of tax revenue. Hence, the aim of the study was to assess the tax compliance costs of individual taxpayers in South Africa. The assessment of tax compliance costs entailed calculating these costs in relation to the submission of income tax returns and post-filing activities, ascertaining the determinants of these costs and suggesting ways to reduce them. Using data collected from an online survey conducted among 10 260 taxpayers, it was estimated (applying various methods) that income tax compliance costs of individual taxpayers for the 2018 year of assessment were between 3.61% and 5.31% of the personal income tax revenue. These results compared well with ratios reported in most studies conducted in other countries and showed a reduction from the results obtained from 752 taxpayers for the 2017 year of assessment. Chi-square automatic interaction detection (CHAID), a decision tree modelling technique, was used to ascertain the determinants of tax compliance costs and to identify specific groups of taxpayers associated with distinct ranges of the determinants that were statistically significant predictors of tax compliance costs. This breakdown enabled a better understanding of the influence that the specific values of the continuous determinants, such as the service quality rating of the South African Revenue Service (SARS), and the categorical determinants, such as education level and employment status, have on tax compliance costs. The CHAID analysis therefore provided an additional level of insight not possible with regression analysis, enhancing the usability of the results. Employment status and income tax bracket had the strongest association with tax compliance costs (on average, self-employed taxpayers and taxpayers in the highest income tax bracket had the highest total tax compliance costs). Various other determinants, for example, type of assistance obtained, gender, education level, complexity of tax legislation, complexity of SARS guides, and SARS’s service quality rating were also identified in the analyses. / Die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika is onbekend, en dit is noodsaaklik om, onder andere, te bepaal of hierdie koste ʼn risiko van nievoldoening inhou wat ʼn negatiewe uitwerking op die insameling van belastinginkomste kan hê. Die doelwit van die studie was dus om die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika te assesseer. Die assessering van belastingvoldoeningskoste behels die berekening van hierdie koste ten opsigte van die indiening van inkomstebelastingopgawes en ná-indieningsaktiwiteite, bepaling van die determinante van hierdie koste en voorstelle van hoe om dit te verminder. Aan die hand van data wat ingesamel is deur ʼn aanlyn opname onder 10 260 belastingpligtiges, is (deur middel van verskeie metodes) geraam dat inkomstebelasting-voldoeningskoste van individuele belastingpligtiges vir die 2018-assesseringsjaar tussen 3.61% en 5.31% van die persoonlike-inkomstebelastinginkomste was. Hierdie resultate het goed vergelyk met verhoudings soos berig in die meeste studies wat in ander lande uitgevoer is en het ʼn afname gewys in die resultate wat by 752 belastingpligtiges vir die 2017-assesseringsjaar bekom is. Chi-kwadraat outomatiese wisselwerkingbespeuring (chi-square automatic interaction detection – CHAID), ʼn besluitnemingskema-modelleringtegniek, is gebruik om die determinante van belastingvoldoeningskoste te bepaal en om spesifieke groepe belastingpligtiges te identifiseer wat statisties-beduidende voorspellers van belastingvoldoeningskoste is. Hierdie uiteensetting het ʼn beter begrip daargestel van die invloed wat die spesifieke waardes op die deurlopende determinante, soos die diensgehaltegradering van die Suid-Afrikaanse Inkomstediens (SARS), en die kategoriedeterminante, soos onderwysvlak en indiensnemingstatus, op belastingvoldoeningskoste het. Die CHAID-ontleding het dus ʼn bykomende vlak van insig voorsien wat nie moontlik is met regressieontleding nie en sodoende die bruikbaarheid van die resultate verbeter. Indiensnemingstatus en inkomstebelastingkategorie het die sterkste assosiasie met belastingvoldoeningskoste (belastingpligtiges in eie diens en belastingpligtiges in die hoogste inkomstekategorie het gemiddeld die hoogste totale belastingvoldoeningskoste). Verskeie ander determinante, byvoorbeeld, soort bystand verkry, geslag, onderwysvlak, kompleksiteit van belastingwetgewing, kompleksiteit van SARS-gidse en SARS-diensgehaltegradering is ook in die ontledings geïdentifiseer. Die studie het afgesluit met voorstelle om individuele belastingspligtiges se belastingvoldoeningskoste te verlaag. / Ditshenyegelo tša ditefelo tša go obamela melawana ya metšhelo ka balefamotšhelo ka Afrika Borwa ga di tsebje, gomme go bohlokwa gore re tsebe, gareng ga tše dingwe, ge eba ditshenyegelo tše di tliša kotsi ya go baka gore balefamotšhelo ba se ke ba obamela melawana ya metšhelo, e lego seo se ka bago le seabe sa go se loke go kgoboketšo ya letseno la motšhelo. Ke ka lebaka leo, maikemišetšo a dinyakišišo tše e bile go sekaseka ditshenyegelo tša go obamela melawana ya motšhelo ka balefamotšhelo ka Afrika Borwa. Tshekatsheko ya ditshenyegelo tša go obamela melawana ya motšhelo go ra gore re swanetše go hlakanya ditshenyegelo tše mabapi le go romela dingwalwa tša motšhelo le ditiragalo tša ka morago ga go romela dingwalwa tšeo tša motšhelo, go realo e le go tseba dilo tšeo di bakago ditshenyegelo tše le go šišinya mekgwa ya go di fokotša. Ka go šomiša tshedimošo ye e kgobokeditšwego go dinyakišišo tšeo di dirilwego ka inthanete gareng ga balefamotšhelo ba 10 260, go akantšwe gore (ka go diriša mekgwa ye e fapafapanego) ditshenyegelo tša go obamela melawana ya motšhelo wa letseno ka balefamotšhelo ka ngwaga wa tshekatsheko ya metšhelo wa 2018 di bile magareng ga 3.61% le 5.31% ya tšhelete ya motšhelo wa letseno. Dipoelo tše di bapetšwa gabotse le dikelo tšeo di begilwego ka dinyakišišong tše ntši tšeo di dirilwego ka dinageng tše dingwe gomme di laeditše go fokotšega go tšwa go dipoelo tšeo di hweditšwego go balefamotšhelo ba 752 ka ngwageng wa tshekatsheko ya metšhelo wa 2017. Kutollo ya tirišano ya maitirišo ya Chi-square (CHAID), e lego mokgwa wa go nyakišiša sephetho ka maphakga, e šomišitšwe ka nepo ya go tseba dilo tšeo di bakago ditshenyegelo tša go obamela melawana ya motšhelo le go hlaola dihlopha tše itšego tša balefamotšhelo bao ba amanago le mehuta ye e swanago e nnoši ya dihlaodi tšeo di bilego bohlokwa go ya ka dipalopalo mabapi le ditshenyegelo tša go obamela melawana ya motšhelo. Karoganyo ye e kgontšhitše kwešišo ye kaone ya khuetšo yeo dikokwane tše itšego tša dilo tšeo di tšwelago pele go baka se, tša go swana le kelo ya boleng bja tirelo ye e abjago ke Tirelo ya Motšhelo ya Afrika Borwa (SARS), le dilo tšeo di bakago go se obamele melawana ya motšhelo go ya ka makala, go swana le maemo a thuto le maemo a mošomo, go ditshenyegelo tša go obamela melawana ya motšhelo. Tshekatsheko ya CHAID ka fao e file maemo a tlaleletšo a tsebo yeo e sa kgonagalego ka tshekatsheko ya poelomorago, go maatlafatša go šomišega ga dipoelo. Maemo a mošomo le legoro la motšhelo wa letseno di bile le kamano ye kgolo le ditshenyegelo tša go obamela melawana ya motšhelo (ka kakaretšo, balefamotšhelo bao ba itšhomelago le balefamotšhelo bao ba lego ka go legoro la godimo la motšhelo wa letseno ba na le palomoka ya godimodimo ya motšhelo wo ba lefišwago ona). Dilo tše dingwe tša mehutahuta tšeo di bakago go se obamele melawana ya motšhelo, go fa mohlala, mohuta wa thušo ye e hweditšwego, bong, maemo a thuto, go se kwešišege ga melawana ya motšhelo, go se kwešišege ga ditlhahli tša SARS, le kelo ya boleng bja tirelo ya SARS le tšona di utollotšwe ka tshekatshekong. Dinyakišišo di feditše ka go fa ditšhišinyo mabapi le ka fao go ka fokotšwago ditshenyegelo tša go obamela melawana ya motšhelo ka balefamotšhelo. / D. Phil. (Accounting Sciences)