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
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:up/oai:repository.up.ac.za:2263/41513 |
| Date | January 2014 |
| Creators | Delport, Jakobus Hermanus |
| Contributors | Nienaber, Gerhard |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | Unknown |
| Type | Mini Dissertation |
| Rights | © 2014 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. |
Page generated in 0.0021 seconds