During May 2007 it was announced that individual taxpayers would receive simplified tax return forms, will not need to do any more calculations and will no longer need to attach supporting documentation for the 2007 year of assessment. It was also announced that the tax system would be changed, making the turn around times for the assessment of tax returns faster. The primary objective of this research was to determine what effect the new tax return form, as well as the new tax system, would have on the tax practitioner submitting their client’s return. It was considered impractical to compare this study to other studies done. It was therefore decided that a questionnaire would be sent out. After considering all the research performed, it could be concluded that the new tax return form, as well as the new tax filing system, was welcomed by the taxpayer and the tax practitioner, and was a definite improvement, although some implementation problems were encountered. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:up/oai:repository.up.ac.za:2263/30200 |
| Date | 18 February 2009 |
| Creators | Ferreira, Petrus Hendrik (Petri) |
| Contributors | Nel, P.J., petri.ferreira@up.ac.za |
| Source Sets | South African National ETD Portal |
| Detected Language | English |
| Type | Dissertation |
| Rights | © 2008, 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 |
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