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Dissertations / Theses on the topic 'Taxpayers'
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1
McClenny, R. Lorraine. "Changing taxpayer attitudes and increasing taxpayer compliance : the role of individual differences in taxpayers /." Diss., This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-06062008-170817/.
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Engström, Jonas. "Salience and Loss Aversion among Taxpayers." Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388568.
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In this paper, I evaluate whether salience induces loss aversion among taxpayers. Using annual register data from 2013-2017 for taxpayers reporting tradable securities, E-filing taxpayers are shown to exhibit bunching on the surplus side of the zero final tax balance. A corresponding excess mass is not found for paper filers. Considering previous evidence and theoretical predictions, this points in the direction of loss aversion induced by salience in the E-filing service. Further, the E-filing service reduces capital gains of taxpayers by on average 24%. However, this paper cannot clearly identify whether E-filers use manipulation of capital reports to evade taxes. The decrease in capital gains can to a negligible extent be attributed to assistance by the E-filing service in reducing suboptimal choice in the calculation of buying prices, resulting in legal reductions of capital gains.
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Gangl, Katharina, Eva Hofmann, Groot Manon de, Gerrit Antonides, Sjoerd Goslinga, Barbara Hartl, and Erich Kirchler. "Taxpayers' Motivations Relating to Tax Compliance: Evidence from Two Representative Samples of Austrian and Dutch Self-Employed Taxpayers." University of Exeter Business School, 2015. http://epub.wu.ac.at/5095/1/45%2D172%2D1%2DPB.pdf.
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Tax compliance is assumed to be shaped by three main motivations to comply: enforced, voluntary, and committed motivation. Taxpayers, who hold an enforced motivation to comply, only pay taxes because of audits and fines for non-compliance. Voluntary motivated taxpayers respect the law and pay taxes because it is the easiest option. Committed motivation represents an intrinsic motivation, whereby taxpayers feel a moral obligation and responsibility to be honest. However, little and inconsistent empirical research exists on the relationship between motivations and tax compliance. The present paper empirically examines the connection between motivations and reported tax compliance based on data from two representative samples of 500 self-employed Austrian taxpayers and 1,377 Dutch entrepreneurs. Results show that an enforced motivation is negatively related to tax compliance, whereas a committed motivation is positively related to compliance. Contrary to expectations, voluntary motivation is not related to tax compliance. Based on the present outcomes it is suggested that tax authorities should present themselves as legitimate and benevolent in order to decrease enforced motivations and to foster committed motivations and subsequent high tax compliance.
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Parlaungan, Gorga. "The tax morale of individual taxpayers in Indonesia." Thesis, Curtin University, 2017. http://hdl.handle.net/20.500.11937/54084.
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This research investigates the tax morale of individual taxpayers in Indonesia, employing a mixed methodology approach, utilising survey and interviews as the methods in obtaining the data. The results show individual taxpayers in Indonesia have a high level of tax morale, where perceptions of the legal system and sentiment towards tax are statistically significant factors in influencing the level of tax morale. Age, education level, and financial condition are also found to affect tax morale.
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Grigalashvili, Mariam. "Taxpayers’ rights protection during exchange of information : Whether taxpayers’ rights (right to privacy, participation rights) aresufficiently protected during exchange of information." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-409537.
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Wahl, Brian. "TARP Fund Allocation and Return to Taxpayers Post 2008." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2159.
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This thesis is a study of the Troubled Asset Relief Plan, referred to as TARP, and its effectiveness, proper allocation of resources, and governance in response to the 2008 U.S. Recession. By examining the eight largest banking institutions that effectively provided the largest net gain of funds to the government and comparing those to the eight largest banking institutions with shares still listed on the market as of 2018 that provided the largest net loss of funds to the government, we attempt to draw conclusions upon the effectiveness and decision making of the TARP plan and how to best address future economic recessions. By comparing share price change and return that the government received over 10 years, from FY 2009 to FY 2018, of both the most profitable and least profitable banks back to the taxpayer, it is shown that the market reacts accordingly to these funds being allocated to select institutions and favors companies that can effectively return resources lent by the government and then some. The share prices for those banks that returned more than expected to the government universally outperformed both the financial sector and S&P 500 over the ten-year period following the subsidy of TARP funds. This pairing of both share price rise and successful return on investment to the taxpayer of the United States Federal Government during the turmoil following the stock market crash point towards not only the success of the TARP program but that its resources should have been allocated even stronger towards large banks.
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Susila, Budi. "The compliance costs of large corporate taxpayers in Indonesia." Thesis, Curtin University, 2014. http://hdl.handle.net/20.500.11937/993.
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This thesis discusses the results of the first research undertaken to investigate the tax compliance costs of large corporate taxpayers in Indonesia. Using mail survey, the research shows that the costs are significant (i.e. IDR420 million per company per year or AUD38,621 with 2013 exchange rate; the net national compliance costs account for 0.1 per cent of the Gross Domestic Product) and that they are regressive. Staff’s salary contributes almost half of the costs.
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Al-Khoury, Abeer Fayez. "Tax practitioners and tax compliance : the UK evidence." Thesis, University of Nottingham, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.289078.
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Britz, Jaco. "Does the tax administration act sufficiently protect the taxpayers' right to privacy or provide the taxpayer with a right to be informed?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/8564.
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Includes bibliographical references.This dissertation endeavours to establish whether the Tax Administration Act sufficiently protects the taxpayers' constitutional rights to privacy and right to be informed. Specifically it will be investigating these rights versus the powers provided to SARS under the different fiscal statutes to access information and to exchange information internationally. The research focussed on the rights conferred on taxpayers in terms of the Constitution versus the powers awarded to SARS in terms of the Tax Administration Act and the Income Tax Act. The research included other relevant fiscal statutes, books, case law, websites, articles and comments of experts. It has been said that the Commissioner of SARS has "draconian powers" that infringe on the rights of taxpayers. My research concludes that most of these rights are reasonable and justifiable limited in the interest of a democratic society in order to fund the administrative and financial burden on the state. The current society with advanced information technology has resulted in information being easily accessible and transferred and accordingly our privacy is being more invaded than before. This is also the case in dealings with the tax authorities but is considered a justifiable infringement in order to collect taxes to finance an open and democratic society. Tax authorities around the world are entering into tax information exchange agreements that make the sharing of taxpayer information permissible by law. The search and seizure powers without a warrant are substantially unconstitutional. It should be noted that these powers have been challenged in court and the Commissioner will not easily authorise such actions without being convinced that his actions are above the law. Taxpayers' will therefore not be subject to these powers on a regular basis. Taxpayers' are not always informed of their right to administrative justice that ensures lawful, reasonable and procedurally fair administrative actions by the Commissioner. The newly appointed tax ombudsman will be a more cost effective remedy for challenging the powers of SARS and it is likely that the future will bring about more precedents that will prevent the abuse of powers. The Tax Ombudsman will have a duty to educate taxpayers' about their rights and also to educate the SARS officials on reasonable and procedurally fair conduct.
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Cordón, Ezquerro Teodoro. "Taxpayers rights in the exchange of information between Tax Administrations." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116574.
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This paper evidences the need that Tax Administrations have, within a context of economic globalization and business internationalization, to improve and intensify exchange of information in order to achieve an effective and efficient control over the application process of their domestic tax regimes. Considering the benefit maximizing strategy implemented by private economic agents in the global setting, which includes international tax planning as one of their tools, Tax administrations ought to collaborate with each other. Exchange of information is the most suitable mean to implement such collaboration. Within this context, certain taxpayers’ rights could be at stake due to the exchange process; rights that could be properly acknowledged at the domestic level, but could lack similar recognition in an international scenario.En el presente documento se trata de poner de manifiesto como las Administraciones tributarias, en un contexto de globalización económica e internacionalización de las empresas, necesitan mejorar e incrementar el intercambio de información entre ellas, si quieren llegar a controlar de manera eficaz y eficiente la aplicación de los sistemas impositivos nacionales. Ahora bien, frente a la estrategia de maximización del beneficio a nivel global de los agentes económicos privados, uno de cuyos instrumentos es la planificación fiscal internacional, las Administraciones tributarias deben colaborar entre sí, y el intercambio de información es, en las condiciones actuales, el medio más adecuado para dicha colaboración. Es en este contexto donde se puede plantear la existencia de derechos de los contribuyentes que sean afectados por ese intercambio, derechos que están reconocidos a nivel de las operaciones internas, pero que no lo están cuando nos referimos al ámbito internacional.
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Goldammer, Teddy J., Paul N. Wilson, and James C. Wade. "Urban Wastewater and Economic Potential for Cotton Growers and Taxpayers." College of Agriculture, University of Arizona (Tucson, AZ), 1987. http://hdl.handle.net/10150/204450.
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Wastewater from urban areas can be a valuable source of water and plant nutrients for neighboring agricultural producers, particularly in arid regions of the world. A derived effluent demand function for agricultural producers near Tucson, Arizona, reveals a potential demand of 11,000 acre-feet under present price and delivery system conditions. In this case, wastewater could be exchanged for ground water and both the urban and rural areas would gain.
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Barkow, Jaclyn Marie. "How Improved Training Strategies can Benefit Taxpayers Using VITA Programs." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3484.
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Many volunteer income tax assistance (VITA) sites experience inaccuracy in the taxes prepared according to audits conducted by the treasury inspector general for tax administration (TIGTA). Effective training strategies may influence the accuracy rates of tax returns prepared at VITA sites. Following the conceptual framework of the human capital theory, this multiple case study described the training strategies used by 4 VITA site coordinators in northwest Indiana. An Internal Revenue Service (IRS) representative overseeing the VITA sites identified the 4 site coordinators as achieving an exceptional accuracy rating. Data were collected from semistructured interviews, the annual VITA site coordinator's manual provided by the IRS, and the 2013 report issued by the TIGTA concerning inaccuracy rates. Data were analyzed using Yin's approach of converging multiple types of evidence to help draw conclusions. Emergent themes included multiple training strategies, mostly dependent on the size of the VITA site; quality reviews and their critical role in ensuring the accuracy of taxes prepared at VITA sites; and annual certification requirements to help verify volunteers' understanding of tax law. Positive social change might occur when qualifying taxpayers gain access to the tax knowledge and expertise of volunteer tax preparers, resulting in more confidence in their tax situations. Underserved individuals should receive the tax credits and deductions to which they are entitled through accurate tax preparation.
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Saad, Natrah. "Fairness Perceptions and Compliance Behaviour: Taxpayers' Judgments in Self-Assessment Environments." Thesis, University of Canterbury. Accounting and Information Systems, 2011. http://hdl.handle.net/10092/5065.
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This cross cultural study compares the fairness perceptions of New Zealand and Malaysian individual taxpayers of their respective income tax systems, and investigates the consequences of those perceptions, together with other important variables, on their compliance behaviour. A theoretical framework was developed based on Equity Theory and the Theory of Planned Behaviour. The study’s hypotheses were tested using the responses to questionnaire surveys (which included two scenarios) and in-depth telephone interviews, which were conducted sequentially in both countries. Partial Least Squares and thematic analysis were used to analyse the surveys and interviews data, respectively.
The results suggest that Malaysian taxpayers have significantly better perceptions of fairness of their income tax systems than their New Zealand counterparts, yet New Zealand taxpayers are more compliant. The most consistently important factor in explaining taxpayers’ compliance behaviour across the two countries is their attitude towards compliance, followed by subjective norms. Fairness perceptions, which are highly influenced by their tax knowledge and perceived complexity of the tax system, are also influential, particularly in the understating other incomes scenario. This cross-cultural study demonstrates that regardless of the differences between the two countries under study (in relation to economies, cultures and ethnicities), taxpayers generally respond in quite similar ways when it comes to meeting their tax obligations.
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Karminska-Bielobrova, Marina. "Ways to improve tax control." Thesis, Європейський університет, 2010. http://repository.kpi.kharkov.ua/handle/KhPI-Press/36801.
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McKerchar, Margaret Anne Australian Taxation Studies Program UNSW. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers." Awarded by:University of New South Wales. Australian Taxation Studies Program, 2002. http://handle.unsw.edu.au/1959.4/19253.
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This study explores the impact of complexity upon unintentional non-compliance behaviour for personal taxpayers in Australia. This area of research did not appear to have been previously studied in an Australian context and in this respect, the study represents an original contribution. While studies have been conducted both in Australia and overseas, they have generally been directed at other types of compliance behaviour and tend to be inconclusive in their findings. According to the compliance literature, there appeared to be little consensus of opinion on the factors that determined behaviour and appropriate research methods. It emerged that more narrowly-defined studies with stronger research methods offered potential for furthering knowledge in this field. Thus the study focused on one behavioural outcome and one type of taxpayer, using a multi-paradigm research method. Unintentional non-compliance, as an outcome, was selected as it appeared to hold promise for improvements in overall compliance to be readily made, provided its causes were understood. Complexity was considered to be the most likely cause of unintentional non-compliance, and those who prepared their own income tax return, the group likely to be most affected. The study used both a quantitative and qualitative component from which a number of convergent results emerged. These included that the major cause of complexity was the ambiguity of tax laws and the volume of explanatory material required. Further, personal taxpayers were committed to compliance even though they regarded the system as less than fair. Together, complexity and commitment to compliance caused taxpayers to experience unnecessary compliance costs. Where taxpayers completed their own return, complexity resulted in a high level of errors that generally resulted in an overstatement of tax liability. In addition, some taxpayers chose to be over-compliant as a means of dealing with complexity and commitment. It was concluded that complexity compromised the integrity of the Australian income tax system by imposing an unfair burden on personal taxpayers in respect of both tax paid and compliance costs incurred. However, there appeared to be little, if any, financial incentive for the tax authority to address the causes of complexity for personal taxpayers.
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Nazir, Anzir. "Income tax compliance in the UK : an empirical study of self-employed taxpayers." Thesis, University of Bradford, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.548713.
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Nienaber, S. G. (Sarel Gerhardus). "The expectation gap between taxpayers and tax practitioners in a South African context." Thesis, University of Pretoria, 2013. http://hdl.handle.net/2263/32400.
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The relationship between taxpayers and tax practitioners is complex, as many diverse aspects shape their interaction. This explains why taxpayers and tax practitioners hold different expectations regarding tax services, leading to an expectation gap between taxpayers and tax practitioners. The primary objective of this qualitative study was to gain an understanding of the factors that contribute to the expectation gap between taxpayers and tax practitioners in South Africa.
To achieve this primary objective, the Interactive Qualitative Analysis process was used as a research method to identify the factors that contribute to the expectation gap. Data were collected from four different South African focus groups, namely taxpayers, and three separate groups of different types of tax practitioners. Affinities were generated for each focus group, and possible
cause-and-effect relations amongst the affinities were established using theoretical coding. A systems influence diagram was subsequently generated for each group to represent the entire system of influences and outcomes based on the perceptions of that focus group. Meta-themes relating to the key factors were identified by means of a thematic analysis of the affinities in a second coding cycle. These meta-themes led to the development of a conceptual framework of associations that describes the interactive nature of the expectation gap between taxpayers and their tax practitioners. Based on these associations, propositions were generated, and mechanisms and interventions regarding the roles of different groups in reducing the gap were suggested.
A model for reducing the expectation gap was also proposed, based on the main themes that emanated from this study. The overarching theme is communication between taxpayers and their tax practitioners. This theme relates to the remaining six themes. These are capability of taxpayers and tax practitioners, clarity on the nature and scope of tax service, transparency on the fee structure of a tax service, external influences on taxpayers, the collecting agent’s systems and processes and finally incompatible compliance behaviour attitudes between taxpayers and tax practitioners.Thesis (PhD)--University of Pretoria, 2013.
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Jankeeparsad, Raphael Waren. "Acceptance of the electronic method of filing tax returns by South African taxpayers." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/41578.
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The South African government has benefited to date from information technology in many ways. The importance of understanding and influencing South African citizens’ acceptance of E-Government services is critical, given the substantial investment in government communication, information system technology and the potential for cost saving. One of the most successful E-Government initiatives, the electronic filing system (eFiling), which allows tax returns to be filed electronically, has been available to taxpayers since 2006. Despite many taxpayers adopting this method, a large number are still using the traditional manual method of filing tax returns. Using behavioural intention to predict actual usage, this study utilised the decomposed theory of planned behaviour with factors adjusted specifically for South Africa as a developing country. This is done to identify the possible determinants of user acceptance of the eFiling system among South African taxpayers. Based on empirical data gathered from two questionnaire based surveys, perceived usefulness, perceived ease of use, compatibility, subjective norms, facilitating conditions, computer self-efficacy and trust proved to be significant determinants of behavioural intention. For taxpayers using the manual method, lack of facilitating conditions such as access to computer and internet resources was the most significant barrier to eFiling usage whilst taxpayers using the electronic method reported perceived usefulness as the primary determinant in their decision to use eFiling. Understanding these acceptance factors can extend our knowledge of taxpayers’ decision making and lead to better planning and implementation of future E-Government initiatives in South Africa and other developing countries. Die Suid-Afrikaanse regering het tot op datum gebaat van inligtingstegnologie in baie opsigte. Die belangrikheid van begrip en om burgers se aanvaarding van E-Regeringsdienste te beïnvloed is van kritieke belang, gegewe die belegging in tegnologie en die potensiaal vir kostebesparing. Een van die mees suksesvolle E-Regeringsinisiatiewe, die elektroniese liasseerstelsel (eFiling), wat toelaat dat belastingopgawes elektronies ingedien is, is sedert 2006 vir belastingbetalers beskikbaar. Ten spyte van baie belastingbetalers se aanneming van hierdie metode, gebruik 'n groot aantal nog steeds die tradisionele handmetode van die indiening van belastingopgawes. Met behulp van gedragsvoorneme om werklike gebruik te voorspel, benut hierdie studie die ontbinde teorie van beplande gedrag met faktore wat spesifiek aangepas is vir Suid-Afrika as 'n ontwikkelende land. Dit word gedoen om die moontlike determinante van die gebruikers van die eFiling-stelsel onder Suid-Afrikaanse belastingbetalers te identifiseer. Gebaseer op empiriese data wat uit twee vraelys gebaseerde opnames gekry is, beskou nut, gemak van gebruik, verenigbaarheid, subjektiewe norme, die fasilitering van voorwaardes, rekenaar self-doeltreffendheid en vertroue het beduidende determinante van gedragsvoorneme bewys. Vir belastingbetalers wat die handmetode gebruik, is 'n gebrek aan fasiliteringstoestande soos toegang tot die rekenaar en internet bronne die belangrikste struikelblok tot die gebruik van eFiling, terwyl belastingbetalers met behulp van die elektroniese metode berig beskou nut as die primêre bepaler in hul besluit om eFiling te gebruik. Begrip van hierdie faktore kan ons kennis van die belastingbetalers se besluitneming uitbrei en lei tot beter beplanning en implementering van toekomstige E-Regeringsinisiatiewe.Dissertation (MCom)--University of Pretoria, 2014.
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Mhlungu, Lindelwa Letticia. "An exploratory study of the fiscal illusion of individual taxpayers in South Africa." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/27316.
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Fiscal illusion is understood to be a concept that occurs where taxpayers do not always realize how much they contribute towards government revenue in the form of taxation, or how much they receive in the form of public goods and services (Dell’ Ánno&Mourao, 2011:2). The purpose of this study was to discover the originating causes of fiscal illusion amongst individual taxpayers in South Africa. To achieve this objective, available literature was reviewed, which revealed that complexity of the tax systems is argued to be one of the causes of fiscal illusion. A study conducted in South Africa suggested that taxpayer’s perception toward tax affects their attitude (Oberholzer, 2007:45). The hypothesis derived from the literature was then applied to a real life context by conducting interviews with a sample of individual taxpayers. Based on the analysis of data obtained, the study revealed that fiscal illusion of individual taxpayers in South Africa falls within four conceptual elements namely, hidden taxes, number of taxes, double taxation and, to a limited extent, tax shifting.Dissertation (MCom)--University of Pretoria, 2012.
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Moosa, Fareed. "The 1996 Constitution and the Tax Administration Act 28 of 2011 : balancing efficient and effective tax administration with taxpayers' rights." Thesis, University of the Western Cape, 2016. http://hdl.handle.net/11394/5532.
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Doctor Legum - LLDTaxation is fundamental for development in South Africa (SA), a developing country with an emerging economy in which taxation is essential to capacitate the government so that it can fulfil its mandate under the Constitution of the Republic of South Africa, 1996 (Constitution). This mandate includes bringing about socio-economic transformation, part of transformative constitutionalism, through progressively realising socio-economic rights. This dissertation examines the way in which tax administration may take place efficiently and effectively with due respect for taxpayers' rights. A clear link is shown between taxation, human rights and the South African government's responsibilities to attain its transformation targets. To facilitate this process, the Constitution creates a legal framework for the imposition of tax and for the equitable distribution of tax revenue among the three spheres of government. For historical, political and other reasons, South Africans generally, as happens elsewhere in the world, lack a strong culture of voluntary tax compliance. Wilful non-payment of tax is antithetical to the values of democracy, ubuntu and the rule of law. Tax non-compliance minimises revenue collected from taxation. This, in turn, hinders the attainment of transformation in all its facets. A pressing need exists for laws that, on the one hand, promote tax morality and, on the other, strengthen the South African Revenue Service (SARS) so that it can effectively administer SA's national tax system (or grid). To this end, the Tax Administration Act 28 of 2011 (TAA) is pivotal. It regulates tax administration, a part of public administration. Under the Constitution, SARS is obliged to execute its functions in a manner respectful of taxpayers' rights and that upholds the Constitution’s values and democratic principles. Consequently, the TAA must strike a fair balance between, on the one hand, protecting taxpayers' rights and, on the other, arming SARS with adequate powers with which it can effectively combat the mischief of tax non-compliance. This dissertation shows that, when viewed through the prism of s 36 of the Bill of Rights (BOR), the powers conferred on SARS by ss 45(1), (2), 63(1) and (4) of the TAA to conduct warrantless inspections and searches, as the case may be, limit taxpayers' rights to, inter alia, privacy. It concludes that, whilst ss 63(1) and (4) ought to pass muster, ss 45(1) and (2) are susceptible to a declaration of invalidity under s 172(1) of the Constitution.
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Valderrama, Irma Johanna Mosquera, Addy Mazz, Luis Eduardo Schoueri, Natalia Quiñones, Jennifer Roeleveld, Pasquale Pistone, and Frederik Zimmer. "The Rule of Law and the Effective Protection of Taxpayers' Rights in Developing Countries." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5732/1/SSRN%2Did3034360.pdf.
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The overall aim of this article is to analyse the taxpayers' rights in relation to the emerging standard of transparency with specific reference to Brazil, Colombia, South Africa and Uruguay. Exchange of information between tax authorities is increasing rapidly all around the world. This global development is largely the result of the introduction of the standard of transparency by the Organization for Economic Cooperation and Development ("OECD") with the political mandate of the G20 and more recently, in 2013, the introduction of the global standard of automatic exchange of information. Governments have agreed that exchange of information is necessary to prevent tax evasion and to tackle tax avoidance including aggressive tax planning. All surveyed countries have accepted the standard of transparency including the standard of automatic exchange of information. Furthermore, it is evident that the development of such standards appears to have taken place in a coordinated manner, led mainly by international organizations comprising governmental officials.
This article has first provided a comparative overview of the rules that Brazil, Colombia, South Africa and Uruguay have introduced to protect the taxpayers' rights in the exchange of information process being the right to access to public information, the right to confidentiality, the right to privacy, and the procedural rights (right to be informed, the right to be notified and right to object and appeal). Thereafter, this article has assessed whether the rules introduced by the surveyed countries to protect these rights are consistent with the fundamental taxpayers' rights that belong to the rule of law of these countries and with the principles of good governance and fiscal transparency.
The main conclusion is that the countries have introduced to some extent similar rules to protect the right to confidentiality, right to privacy and the procedural rights in the exchange of information. However, some differences may be found in the detail level of protection of confidentiality in South Africa and in respect of the procedural rights in Uruguay. One of the drawbacks of these rules is that the rules introduced by the surveyed countries do not ensure that the protection of the right to confidentiality and the right to privacy is effectively guaranteed. The results of the analysis show that these rules do not protect the taxpayer in case of breach of confidentiality or misuse of the information exchanged.
This article argues that the differences among rules and the lack of protection for taxpayer information may hinder the effective protection of the taxpayer and the tax administration should guarantee the protection of the taxpayer rights as part of the rule of law. Therefore, this article provides in Section 4 three recommendations addressing the right to confidentiality, the right to privacy and the taxpayers' procedural rights. These recommendations may be extended (as best practices) to other developing countries on a similar economic and legal scale. However, further research will be needed to see whether the conclusions of this article are also applicable to (other) developing countries.Series: WU International Taxation Research Paper Series
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Steyn, Theunis Lodewikus. "A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa." Thesis, University of Pretoria, 2012. http://hdl.handle.net/2263/25182.
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In South Africa, just as in a number of other countries around the world, the tax burden of individual taxpayers is a highly controversial issue that frequently arises as a topic of discussion. Studies and debates around the tax burden are often contradictory – to a large extent, this can be attributed to the lack of a comprehensive basis from which the tax burden of individual taxpayers in South Africa can be evaluated, especially from individual taxpayers’ point of view. The main objective in this study was to develop a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. In order to achieve this objective, it was essential to define, on the basis of a literature review, the construct of the imposed tax burden and the construct of the perceived tax burden. These definitions of the imposed and perceived tax burden, formulated on the basis of the literature, then served as a theoretical foundation for the development of the conceptual framework. The theoretical constructs underpinning the imposed tax burden were used to formulate a classification framework that provides criteria for classifying government imposts used by the South African government as sources of revenue to fund the public sector, according to their inherent characteristics, irrespective of the label given to a particular impost by the government. The results of this classification of government imposts in South Africa, combined with the theoretical constructs of the perceived tax burden derived from the literature, were used to formulate a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. The conceptual framework was then applied in a real-life context, using multiple households as case studies. The purpose of the case study research was to assess the validity of the theoretical constructs underpinning the conceptual framework in a real-life environment. The validity of these theoretical constructs was confirmed by the results of the data analysis in this study. Therefore, this study proposes a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa, both objectively, in terms of the imposed tax burden, and subjectively, in terms of the perceived tax burden.Thesis (PhD)--University of Pretoria, 2012.
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Barberton, Paul. "Disposals of fixed property: timing of accrual and practical issues arising for provisional taxpayers." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31150.
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When fixed property is disposed of the proceeds are generally received anywhere from three months to a year after the transaction is required to be recognised for income tax purposes. A provisional taxpayer could therefore be required to declare and pay tax prior to the receipt of these proceeds and therefore fund such tax from sources other than the transaction in question. The practical problem resulting from the time of accrual, and the due date of the tax payable in respect of such accrual, occurring prior to the receipt of the proceeds does not appear to have been addressed in the legislation. It is submitted that accrual date could be more closely linked to the date of transfer and receipt of the proceeds to mitigate this issue. The timing of such accruals is examined in the light of the conveyancing process, the relevant sections of the Income Tax Act, other taxes relevant in respect of disposals of fixed property, appropriate case law and accounting and SARS practices, in order to ascertain whether amendments to the Income Tax Act are justifiable. Particular attention is given to s 24(1) (“Credit agreements and debtors allowance”) following the ITC 14005 judgement which deemed the accrual to be the date of the agreement whether or not a credit agreement is extant. It is submitted that by making a few changes to the legislation, the risk of inequitable cash flow positions (and potential penalties) could be greatly reduced. While a closer alignment of tax accrual with cash receipt may have a material positive effect on taxpayers’ cash flows, the effect for SARS is arguably minimal.
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Britton, Phillipa. "Information exchange across borders and confidentiality rights of taxpayers from a South African perspective." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20305.
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In light of the provisions of the Tax Administration Act, No 28 of 2011 (TAA), as well as the introduction of Tax Information Exchange Agreements (TIEAs) between South Africa and other nations around the world, the issues around information exchange and the confidentiality thereof has become pertinent. Article 26 of the Organisation of Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital provides a standard for information exchange and also highlights the use of automatic exchange of information as being considered a standard form of information exchange. The recent case of Commissioner of South Africa v Werner Van Kets dealt with the definition of a taxpayer as well as information exchange. In addition, this case ruled on the hierarchy of domestic laws and international agreements. This case has led to the question of whether or not a third party is considered a taxpayer in terms of international tax agreements and raises question regarding the taxpayer's rights to confidentiality relating to information exchanged. In light of new international best practice, domestic legislation and case law, various domestic laws of South Africa were reviewed to determine whether the domestic law allows for the international exchange of information and whether or not the confidentiality clauses therein are contradictory to one another. When reviewing the manner in which South Africa allows for the exchange of information, in light of the standard Article 26, it was found that the TIEAs are aligned with both the TAA and Article 26 in terms of the exchange of information that is relevant to domestic laws. It would however appear that South Africa has not yet adopted the use of automatic exchange of information - apart from the Foreign Account Tax Compliance Act (FATCA) Inter-Governmental Agreement (IGA) that was signed with the USA. South Africa has only entered into bilateral agreements which allow for the exchange of information on request and The TAA is silent on automatic exchange, despite the financial benefit of increased annual taxation revenue that South Africa could gain through having automatic exchange agreements in place.
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Nyakane, Bronwyn Ellinah. "Perceptions of individual taxpayers of different age groups on equity exchange in South Africa." Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60515.
Full textAbstract:
This study concerns the distributional fairness of taxes (horizontal and vertical fairness) and the exchange of equity. This study is mainly directed towards the exchange of equity between taxpayers and government. It is evident from the literature related to tax compliance that perceived ineffectiveness and inadequacy of government service delivery in exchange for taxes imposed on the citizens of a country is an important phenomenon that may negatively impact on the tax compliance of taxpayers. The taxpayer-government exchange relationship is, in essence, nothing more than a contractual relationship between taxpayers and government, and it must be fair to all parties.
Studies in South Africa that focus on the taxpayer-government exchange as a phenomenon are very limited, not only in terms of the number of studies, but also in terms of the scope of the studies. One of the specific problems with existing studies in South Africa is that the age of individual taxpayers is not explored as a demographic variable that may impact on these taxpayers' perception of the fairness of the equity exchange in South Africa.
The main purpose of this study is to empirically explore the perceptions of individual South African taxpayers of different age groups on the taxpayer-government exchange relationship. The study falls within the paradigm of interpretivism. It is exploratory in nature, using descriptive statistics as a technique for analysing primary data collected from individual taxpayers in South Africa by means of a web-based questionnaire.
The results of the study indicated that in all age groups, the majority of respondents were of the opinion that ineffective government service delivery increased their tax burden. It emerged that respondents held the same views irrespective of age, and therefore it appears from these results that age as a demographic variable does not significantly impact on individual taxpayers' perceptions of the equity exchange in South Africa. This is in contrast with findings in international studies, where the age difference between respondents emerged as a significant variable that may affect individual taxpayers' perceptions of the taxpayer-government equity exchange in those countries.Mini Dissertation (MCom)--University of Pretoria, 2016.
Taxation
MCom
Unrestricted
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Antwi, Francis Nana. "Self-assessment : implications for UK tax compliance costs for non schedule D case 1 taxpayers." Thesis, University of East Anglia, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.433919.
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Gangl, Katharina, Barbara Hartl, Eva Hofmann, and Erich Kirchler. "The Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study." Frontiers Media S.A, 2019. http://dx.doi.org/10.3389/fpsyg.2019.01034.
Full textAbstract:
A constructive, highly professional relationship between tax authorities and taxpayers is
essential for tax compliance. The aim of the present paper was to explore systematically
the determinants of this relationship and related tax compliance behaviors based
on the extended slippery slope framework. We used in-depth qualitative interviews
with 33 self-employed taxpayers and 30 tax auditors. Interviewees described the
relationship along the extended slippery slope framework concepts of power and trust.
However, also novel sub-categories of power (e.g., setting deadlines) and trust (e.g.,
personal assistance) were mentioned. Furthermore, also little-studied categories of tax
behavior emerged, such as accepting tax behavior, e.g., being available to the tax
authorities, or stalling tax behavior, e.g., the intentional creation of complexity. The results
comprehensively summarize the determinants of the tax relationship and tax compliance
behaviors. Additionally, results highlight future research topics and provide insights for
policy strategies.
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Mohd, Isa Khadijah. "Corporate taxpayers’ compliance variables under the self-assessment system in Malaysia : a mixed methods approach." Thesis, Curtin University, 2012. http://hdl.handle.net/20.500.11937/1796.
Full textAbstract:
This thesis examines corporate taxpayers’ compliance variables and analyses the influence of business characteristics on compliance behaviour. A two-phase exploratory mixed methods approach was employed to explore participants’ views of corporate taxpayers’ compliance variables, with the intention of using this information to develop a survey instrument. The method comprised eight focus group interviews with 60 tax auditors from the Inland Revenue Board of Malaysia (IRBM), and a mixed-mode survey among selected Malaysian corporate taxpayers. Thematic analysis and descriptive and inferential analysis were mainly used to examine the qualitative and quantitative data.The results suggest that the main corporate taxpayers’ compliance variables are: tax knowledge, tax complexity, tax agents and tax audits. The main business characteristics that are found to have significant influence on compliance variables are the length of time the business has been operational, size and industry. Continuous tax education and tax audit programmes are thus vital, and should focus more closely on specific groups of taxpayers, namely smaller and more newly established companies, companies in rural areas, and business industries that are more inclined to use cash transactions. Moreover, as many corporate taxpayers perceive the probability of an audit as low, the IRBM should publicise its audit activities more prolifically through available media channels. Tax simplification, especially on laws regarding estimation of income tax, is also an important consideration.This study extends the scope of tax compliance research to corporate taxpayers, and builds upon the limited international and Malaysian literature in this area. Most of the research findings of this thesis yield consistent results with respect to particular tax compliance variables. In a tax policy context, this study enables international tax authorities in general, and Malaysian tax authorities in particular, to have greater confidence in developing and administering tax laws and policies to maintain and/or increase the overall level of corporate compliance.
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Anderson, Warwick Wyndham. "Prior tax withholdings, decision frames and movements in taxpayers' risk preferences with respect to non-compliance." Thesis, University of Canterbury. Accounting and Information Systems, 1996. http://hdl.handle.net/10092/2715.
Full textAbstract:
This study replicates and extends Dusenbury (1994). A sample of 132 New Zealand taxpayerparticipants
performed a laboratory experiment consisting of four decision problems relating to
tax situations and two decision problems relating to other financial contexts. The focus of
interest was the power of each tax context's stated prepayment position to induce a decision
frame (as predicted by Prospect Theory) capable of determining each participant's risk
preferences. The use of a repeated measures analysis of variance procedure (general linear
model) allowed for within-subject comparisons so that decision-frame-induced shifts in
individual participants' risk preferences across decision problems could be diagnosed. The
study found, with respect to the tax problems, that the predictions of Prospect Theory and the
findings of Dusenbury (1994) were generally supported. However, similar risk preference
shifts based on alternative decision frames, independent of prepayment position and all other
contextual information, were also detected.
When within-subject comparisons were also generated by contrasting of tax and non-tax
decision problems, identical apart from context, it was found that participants produced
evidence of dissimilar, context-sensitive risk preferences. Risk preferences were also found to
be stable for decision problems containing identical option sets and similar, but not identical
contexts. Also, a significant behavioural difference was detected between participants with
high cash floats and those with low cash floats; but this was not differentiated from an
awareness of cash float status variable in the study. Finally, while the underlying value
functions of the participants conformed to the predictions of Prospect Theory in the tax
contexts, there were some departures from the predicted form when the decision problem was
set in a gambling context.
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LO, Wai Yee Agnes. "International transfer pricing in a developing economy context : perspectives from the taxpayers and the tax authorities." Digital Commons @ Lingnan University, 2004. https://commons.ln.edu.hk/acct_etd/10.
Full textAbstract:
Since the 1979 economic reforms, China has been characterized by a rapid increase in international trade and an inflow of foreign direct investment. Foreign investment enterprises (FIEs) play an increasing important role in the Chinese economy and are substantially engaged in transactions with affiliates outside China. Therefore, international transfer pricing in China has become a significant issue.
Empirical research on international transfer pricing has focused on multinational corporations (MNCs) operating in developed countries. However, it is difficult to generalize their findings to MNCs operating in developing countries as the business environment of developing countries is quite different from that of developed countries. Existing literature identifies that due to differences in the business environment between developed and developing countries, the tax factors which are important in developed countries should not be over-emphasized in developing countries. Some nontax factors such as foreign exchange control and restrictions on profit repatriation which may not be important in developed countries are nevertheless important in developing countries. However, empirical studies on international transfer pricing in developing countries are relatively scare. Furthermore, there have been no empirical studies that examine the relationships between management’s perception of the importance of environmental variables and management’s choice of international transfer pricing methods in developing countries, or which analyze the tax and nontax cost trade-off for tax evasion via international transfer pricing in developed or developing countries.
The objective of this thesis is to provide a comprehensive empirical study on international transfer pricing in China from the perspectives of both taxpayer and the tax authority. The results of this thesis indicate that the more important the management perceives the interest of local partners and the maintenance of a good relationship with host government to be, the more likely it is that the FIE will adopt a market-based transfer pricing method. On the other hand, the more important the management perceives foreign exchange controls in transfer pricing decisions to be, the more likely it is that the FIE will choose a cost-based transfer pricing method. The research results also reveal that based on a tax and non-tax cost trade-off analysis, wholly foreign-owned enterprises, cooperative joint ventures and exportoriented FIEs are more likely to be selected for transfer pricing audits in China than equity joint ventures and domestic -market oriented enterprises. Some explanations for this result are the lack of monitoring by Chinese local partners in certain FIEs and the opportunity for transfer pricing manipulations.
The results of this thesis have important policy implications for foreign investors carrying on business in China, the Chinese tax authorities as well as academic researchers. My research results should help foreign investors to have a better understanding of the tax and the nontax factors in formulating transfer pricing policies in China. The results should also help tax authorities tackle tax audit problems more effectively and in setting tax audit guidelines on related party transactions. Further, this thesis should contribute to the establishment of a more comprehensive theoretical framework of international transfer pricing in developing countries. It also empirically demonstrates the applicability of the tax and nontax cost theory in the context of international transfer pricing.
31
Arnér, Karl-Johan. "Nyliberala idéer : En analys av Skattebetalarnas förening." Thesis, University of Kalmar, School of Human Sciences, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hik:diva-288.
Full textAbstract:
Abstract
Writers: Karl-Johan Arnér, student
Mentor: Karl Loxbo
Institution: Social studies 91-120p at the institution of human and social studies at the university of Kalmar.
Title: Taxpayers Association – An analyse during 1975-2007
Background: The organisation was founded 1921 and has today over 100 000 members. They are critical to a large welferestate and work intensive to decrease the taxes in Sweden. They have a paper for the members and the study explores the message in this paper. The purpose is to se if the message is an express for the neoliberal ideology.
Question formulation:
• In which ways have the Taxpayers association expressed neoliberal ideas during 1975-2007?
• Does the organisation have the same opinions 1975-2007?
Results: The organisation writes mostly about taxes. They think the taxes in Sweden are too high and think that it would be a good idea to decrease the taxes. They also think that the public service is too ineffective and costs too much money. The message is very critical to the society in Sweden particular between 1996-2005. The critical decrease when socialist lose the election the national parlament. 75 % of all the message in the paper is an expression for the neoliberal ideology.
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De, Vos Gerhard Johannes. "Generally recognised accounting practice : a critical evaluation of the impact of grap 23 on administrative tax legislation and recommendations." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23893.
Full textAbstract:
The application of accrual accounting principles is a challenge for public sectors internationally and increases the level of transparency and accountability of management. Taxation authorities are governed by legislation and have to be supported by a sound legislative framework to enable effective administration of taxes and the proper application of the accrual accounting principles. The recent issuing of the accounting standard for taxes and developments relating to the subsequent measurement of tax receivables highlights the ineffectiveness of current administrative tax legislation relating to penalties and interest which does not allow SARS to effectively apply accrual accounting principles. The receipt of taxpayer returns and payments as required by legislation are critical in order to allow the recording of taxes owed in the financial records of SARS. These taxpayer actions can only be effectively influenced by an effective penalty regime. Similarly, the current interest regimes on tax receivables and payables need to be adjusted in order to allow efficiencies and be comparative to market rates and calculation methods. International comparisons of penalty and interest regimes did not indicate a specific standard regime that should be applied, but the United Kingdom identified sound design principles for penalty and interest regimes. A simple standardised penalty and interest regime for all taxes administered by SARS is recommended which meets the identified design principles and supports the accrual accounting principles. The move to accrual accounting is an additional driver for administrative legislative reform which supports the effective management of taxation authorities. CopyrightDissertation (MCom)--University of Pretoria, 2009.
Taxation
unrestricted
33
Ntibanyurwa, Agnes. "The value added tax system: A case study of Rwanda." University of Western Cape, 2001. http://hdl.handle.net/11394/7755.
Full textAbstract:
Magister Artium (Development Studies) - MA(DVS)Internationally, the Value Added Tax system is recognised as an appropriate tax system for countries like Rwanda,' w-h--o- ·n·-e-e--d-· s_ t_o i_n_cr ease the revenue tential of the tax system. . , _ ___ ,, _____.. .. --:.__.....--- _ _ Although_YAI.J~ considered to be a good tax SY.S.!~m .. itsmo~t_c9~_mon feature is that it ..... ... .... ~. . . .. .. . . , ·· ~ ... . . ·· --· --· . ···· ~·. ·~ .... ..... _ _ ,.._.,. ,_ ;>...,..., ............ _.~ · is regressive with respect to income fair. Despite this sho~~oll:1:~~~h-.Y.beI._ is considered to be a much . ··· . other consumption taxes.
34
Васильєв, Є. О. "Питання реалізації платниками податків конституційного права на захист." Thesis, Українська академія банківської справи Національного банку України, 2006. http://essuir.sumdu.edu.ua/handle/123456789/61076.
Full textAbstract:
Відповідно до ч.1 ст. 55 Конституції України кожному гарантується
право на оскарження в суді рішень, дій чи бездіяльності органів державної
влади, органів місцевого самоврядування, посадових і службових осіб [1].
Право на судовий захист у разі неправомірних дій державних органів є одним
з найважливіших прав платника податків, що обумовлюється суб’єктним
складом податкових правовідносин.
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Elmlid, Eric. "The remuneration for intra group services : A study of issues that have caused disagreements between taxpayers and tax authorities." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11106.
Full textAbstract:
This master’s thesis has analyzed the issues multinational enterprises (MNE) have when determining the arm’s length price from intra group services rendered from a group service center (GSC). The thesis is based on the recommendations from the Organization for Economic Co-operation and Development (OECD), and the legislations in Sweden, Germany, USA, and Denmark. There are several factors that could cause issues for services rendered from a GSC.
GSCs render services to the members of a MNE. These types of services are often managerial, supervisory, marketing, or other kinds of services, which are preformed more efficiently if centralized in the MNE rather than if each member of the MNE would perform the services themselves. The research has shown three specific issues that have caused problems for MNEs: When is a service chargeable? Is the applied method for charging appropriate? And, how should the remuneration be determined? The concerned countries have different rules and regulations towards dealing with these issues, which have caused problems for MNE operating in these countries.
There is no other category of transaction that has caused as much disagreement between taxpayers and tax authorities as intra group services. Countries seem to have different approaches towards when services are chargeable, which in situations create disputes between taxpayers and the countries’ tax authorities.
The appropriate method for charging is dependent of the concerned countries. Three of the countries have a negative attitude towards indirect charging, while one has no preference. Consequently, this has caused problems for MNE to price services.
Three of the countries apply the OECD’s recommendations, when determine the appropriate pricing method. OECD has a hierarchy of the methods, whereas USA applies the best method rule, which means that they have no preference over a certain pricing method. The most common methods for pricing services are the cost plus method and the transactional net margin method. However, there are situations where some of the countries do not approve a profit element in the charge. In these situations, the OECD‘s recommendations do not provide a clear and straight answer, whereas the US Regulations have very strict and clear regulations when a service should be charged without a profit element.
There could be many factors to why countries have different interpretations: ambiguous recommendations from the OECD; subjective opinions from governments, tax authorities and courts; protectionism; language barriers; accounting standards; the differences in the legal value of the OECD recommendations; and probably other factors which has not been considered. Inferentially, the OECD should be more open to a “US approach”, by giving more clear, precise and direct recommendations. A “US approach” gives more predictability to practitioners. Direct, clear and precise recommendations will give less room for interpretation, thus, less confusion in practice. Even if this has to be accepted by countries it should lead to less confusion and hopefully decrease double taxation for MNEs.
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Herbert, Lauren Stacey. "An evaluation of the recourse available to taxpayers where SARS does not adhere to the correct tax administrative procedures." Master's thesis, Faculty of Commerce, 2018. http://hdl.handle.net/11427/31286.
Full textAbstract:
There is a common perception among South African taxpayers and tax professionals that the South African Revenue Service (“SARS”) is “draconian” in its administrative actions and interactions with taxpayers and tax professionals, which infringes on taxpayers’ constitutional right to just administrative action. This dissertation aims to make taxpayers and tax professionals more aware of their right to just administrative action which entitles taxpayers to administrative action and interactions with SARS that are lawful, reasonable and procedurally fair. Furthermore, this dissertation investigates how taxpayers and tax professionals may go about defending such administrative rights, should SARS infringe upon it without just cause. A comparison is made between the recourse available to South African taxpayers and tax professionals who experience tax administrative disputes against SARS, against the recourse provided in a selection of foreign jurisdictions. This comparison is performed with a view to determine possible areas of improvement to the recourse provided in South Africa, as it pertains to administrative disputes against SARS. Recommendations to introduce a Taxpayers Bill of Rights or revise and improve on the current SARS Service Charter, is considered in Chapter 5 of this dissertation. This dissertation shows that while the introduction of the Tax Ombud in South Africa certainly enriched taxpayers’ constitutional right to just administrative action, the Tax Ombud’s limited authority, mandate and the non-binding effect of its recommendations on SARS, limits the effectiveness of the role of the Tax Ombud in South Africa. Recommendations to further the Tax Ombud’s authority and mandate are considered in Chapter 5 of this dissertation.
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Kayuza, Hidaya M. "Real property taxation in Tanzania : an investigation on implementation and taxpayer perceptions." Doctoral thesis, Stockholm : Division of Building and Real Estate Economics, Royal Institute of Technology, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-615.
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Kasper, Matthias, Christoph Kogler, and Erich Kirchler. "Tax Policy and the News: An Empirical Analysis of Taxpayers' Perceptions of Taxrelated Media Coverage and its Impact on Tax Compliance." WU Vienna University of Economics and Business, Universität Wien, 2013. http://epub.wu.ac.at/4046/1/SSRN%2Did2357976.pdf.
Full textAbstract:
The present study addresses the question of how taxpayers' perceptions of government and tax authorities are influenced by media coverage. The effect that national political topics, such as tax legislation and the expenditure of tax revenues, have on the tax payer is examined. Tax compliance depends on trust in authorities, i.e., a commonly shared belief that politicians and tax authorities act in order to promote social welfare, and the perceived power of authorities, i.e., taxpayers' perceptions of tax authorities' ability to detect and pursue tax crime. We investigate the influence of specific tax related information in the news on intended tax compliance. Results from a questionnaire-based experiment with 487 employees indicate that media coverage influences the indicated trust in tax authorities, as well as the perceived power of governmental institutions, and consequently, has an impact on participants' intended tax compliance. The findings suggest that governments should actively engage in the provision of relevant information on tax matters. This would increase both trust in the state and the authorities as well as awareness of their power regarding the enforcement of tax laws, effectively acting as a means to regulate taxpayers' behavior. (authors' abstract)Series: WU International Taxation Research Paper Series
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Masondo, Jabulani Steven. "Taxation of derivative financial instruments : nature and timing of income and expenditure." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23896.
Full textAbstract:
The purpose or objective of this dissertation was to analyse the current income tax treatment of derivative financial instruments in South Africa. In the context of financial markets, derivative financial instruments are mainly used for hedging and speculation. The dissertation considers whether the current South African Income Tax Act deals with the income taxation of derivatives with respect to gains and losses and the timing of those gains and losses. With regards to the nature of gains and losses arising from derivative transactions, the aspect which was considered is whether gains and losses were of a capital or revenue nature in the context of speculation or hedging. With regards to the timing of gains or losses, the dissertation considers when gains and losses should be brought into taxable income of a taxpayer. The following examples of derivative financial instruments were analysed: cross currency swaps, index options, credit default swaps and contracts for differences (CFDs). These derivatives were analysed with respect to the nature and timing of the gains or losses when hedging or speculating. The impact of the provisions of the Eighth Schedule is also considered with respect to the derivatives mentioned above. CopyrightDissertation (MCom)--University of Pretoria, 2009.
Taxation
unrestricted
40
Stephenson, Teresa. "THE GAP BETWEEN WHAT TAXPAYERS WANT AND WHAT TAX PROFESSIONALS THINK THEY WANT: A REEXAMINATION OF CLIENT EXPECTATIONS AND TAX PROFESSIONAL AGGRESSIVENESS." Lexington, Ky. : [University of Kentucky Libraries], 2006. http://lib.uky.edu/ETD/ukybuad2006d00414/STEP2006.pdf.
Full textAbstract:
Thesis (Ph. D.)--University of Kentucky, 2006.Title from document title page (viewed on May 31, 2006). Document formatted into pages; contains vi, 77 p. : ill. Includes abstract and vita. Includes bibliographical references (p. 72-76).
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Van, der Merwe D. (Divan). "An analysis of the factors leading to divergence between the tax and financial reporting classification of financial instruments issued by corporate taxpayers." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/41565.
Full textAbstract:
Determining with certainty how the tax authorities will treat a particular financial instrument issued is not straightforward, and this poses a risk to corporate taxpayers tasked with generating shareholder value and predictable shareholder returns.
The tax classification of financial instruments, as either debt or equity instruments, may have a profound impact from a corporate taxation perspective and the reclassification of financial instruments by a tax authority, in an unanticipated manner, can alter expected tax consequences.
Previous studies have placed less emphasis on the potential discrepancies between the debt or equity classification of financial instruments from a tax-versus-corporate-reporting perspective and the reasons for such potential discrepancies.
This study aims to identify potential factors, giving rise to divergent financial instrument classifications between tax and financial reporting, in order to gain insight into the reasons for the potential divergence.
The research objectives of the study are to determine whether there is incongruity between the tax and accounting classification of selected financial instruments; to identify the factors giving rise to a possible incongruent outcome; and to evaluate the reasons for incongruity, in order to gain insight into the differing objectives of taxation and corporate reporting.
Case studies were obtained from the technical department of a large accountancy firm in South Africa to analyse specific fact patterns.
It was found that incongruence exists between the financial reporting and taxation classification of financial instruments from the perspective of the issuer of those instruments. This incongruence was attributed to the impact of contingent settlement provisions and the rules-based approach adopted by tax authorities, as opposed to the principle or substance-based approach favoured by financial reporting.
The incongruence noted suggests that, based on their differing objectives, financial reporting favours the classification of financial instruments as debt whilst taxation favours the classification of financial instruments as equity.
Although the approaches currently followed by financial reporting and taxation are different, recent taxation amendments have incorporated financial reporting guidance into the Income Tax Act 58 of 1962. Future research can be conducted to determine the impact of aligning financial reporting and taxation principles on tax certainty from a taxpayer perspective.Dissertation (MCom)--University of Pretoria, 2012.
lmchunu2014
Taxation
unrestricted
42
Martin, Chinyelu M. "Defense sector consolidation : will consolidation within the Defense sector improve the financial performance of Defense Contractors, while simultaneously yielding cost savings to taxpayers? /." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2005. http://library.nps.navy.mil/uhtbin/hyperion/05Dec%5FMartin.pdf.
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Mili, Simphiwe. "An investigative discussion on the feasibility of an annual wealth tax in South Africa: are South African taxpayers ready for a wealth tax?" Master's thesis, Faculty of Commerce, 2020. http://hdl.handle.net/11427/32802.
Full textAbstract:
In 2018 the Davis Tax Committee was tasked with the responsibility of investigating the feasibility of introducing an annual wealth tax in South Africa. This wealth tax would serve as a replacement for the existing wealth taxes that are Estate Duty, Donations Tax, Security Transfer Tax and Transfer Duty. There has since been great debate around this topic and the aim of this dissertation is to collate all the literature that has been researched on the wealth tax both nationally and internationally to conclude as to whether or not a wealth tax will be suitable for South Africa currently The two main reasons behind the proposal of a wealth tax are firstly, to increase tax contributions to the South African revenue. Secondly, it is as a measure of redress given that South Africa has great disparities in wealth with the wealth Gini coefficient currently reported to be 0.9. The wealth tax has not only been a contentious topic in South Africa, but has been debated globally. The OECD reported that initially 12 countries had implemented an annual wealth tax and now only 4 still have the tax operating in their economies. This dissertation focuses on lessons that can be learnt from international countries by conducting a country review on France, Germany and India. India is the only other BRICS country that had previously implemented the annual wealth tax and has since abolished it in 2015. Furthermore, it is important for the introduction of any tax in an economy to align with the principles of a good tax system. Adam Smith set out the canons of a good tax system such as simplicity, efficiency and equity and this dissertation assesses whether the wealth tax aligns with these ideals and investigates whether it would be fair to implement this tax as per the principles of vertical and horizontal equity. As mentioned above, South Africa already has existing wealth taxes. This study therefore interrogates whether the annual wealth tax is necessary since there are already wealth taxes that exist and whether these existing taxes on wealth meet the intended ideals of the wealth tax. There are advantages and disadvantages associated with the implementation of this tax. It was therefore important for this dissertation to juxtapose these. The dissertation concludes that the disadvantages outweigh the advantages of implementing a wealth tax in South Africa at the moment. The introduction of a wealth tax would therefore not be feasible in South Africa at the moment.
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Prasarasatya, Sanya, and n/a. "Has Part IVA of the Income Tax Assessment Act 1936 (Cth) overcome the problems with the operation of section 260?" University of Canberra. Law, 1998. http://erl.canberra.edu.au./public/adt-AUC20061106.142510.
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Johannes, Ruben Stanley. "Analysis of the changes introduced by the tax administration act to the dispute resolution process and the effects thereof on the constitutional rights of taxpayers." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/8555.
Full textAbstract:
Includes bibliographical references.This dissertation evaluates the changes introduced by the Tax Administration Act, 28 of 2011 ('the TAA') to the extent that such changes have an impact on the constitutional rights of taxpayers during the dispute resolution process. Through comparison of the TAA provisions with the provisions that this Act replaces, this dissertation seeks to establish whether the legislature has achieved its objective of aligning the administrative provisions of the various tax Acts with the constitutional rights of taxpayers. A comparison with the Australian dispute resolution process was also undertaken with a view to identify any further areas of improvement insofar as the dispute resolution process is concerned.
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Els, Karla. "Public policy considerations arising from the exchange of information about South African taxpayers with countries that sanction the use of death penalty, with a focus on China." Master's thesis, Faculty of Law, 2019. http://hdl.handle.net/11427/31577.
Full textAbstract:
The paper evaluates how South Africa’s public policy towards the death penalty is protected amidst increased taxpayer information transparency. The People’s Republic of China (China) may, under article 22(4) of the Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters (2010) (Multilateral Convention), use information received from South Africa, for criminal prosecution of a South African taxpayer in a non-tax matter in China, if the South African Revenue Service (the SARS) authorises such use. The Criminal Law of the People’s Republic of China 86 of 1997 sanctions the use of the death penalty for various economic crimes and this law has an unlimited territorial scope. China may therefore impose the death penalty on a South African taxpayer at the hands of information supplied by the SARS. This study will establish what public policy-based remedies are available for a South African taxpayer in this scenario. The SARS is not obliged to exchange information with China’s tax authority, as such an action will be contrary to South Africa’s public policy. Where the South African taxpayer concerned is in South Africa, including at a sea- or airport, then the SARS has a constitutional obligation not to exchange the information. Further, the South African state has an international obligation not to exchange the information where the method of execution in China is cruel, inhuman or degrading. The paper concludes that before exchanging the information and authorising its use for non-tax purposes, the SARS must take reasonable steps to evaluate whether it is foreseeable that the exchange of taxpayer information will be against South Africa’s public policy. The SARS is under a legal duty not to exchange information with China where the SARS foresees that such an action may lead to the imposition of the death penalty on a South African taxpayer in China. A further recommendation is that the public policy protection must be reinforced by amending the wording of the Multilateral Convention and the bilateral income tax treaty between China and South Africa in line with what other countries have done, in order to clarify that South Africa’s public policy specifically prevents the imposition of the death penalty.
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Katzke, August Charles Rudolf. "Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/11911.
Full textAbstract:
Includes abstract.Includes bibliographical references (leaves 70-73).
The Income Tax Act No. 58 of 1962 contains favourable concessions applicable to taxpayers who derive income from the carrying on of farming operations. Taxpayers who carry on processes of manufacture may also expect favourable fiscal treatment, albeit to a lesser extent. The most relevant concessions applicable to the aforementioned distinct classes of taxpayers are discussed, and where applicable, reference is made to judicial commentaries and the literature as regards potential interpretational difficulties. Accordingly, it is submitted that the first mentioned class of taxpayers above receive more extensive concessions with more favourable results than the latter.
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Price, Robert Grant. "Taxpayers : an analysis of taxpayer discourse and a sketch of taxpayers as social types /." 2006. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:MR19740.
Full textAbstract:
Thesis (M.A.)--York University, 2006. Graduate Programme in Communication and Culture.Typescript. Includes bibliographical references (leaves 102-112). Also available on the Internet. MODE OF ACCESS via web browser by entering the following URL: http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:MR19740
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Hsu, Tsung-Hsien, and 徐宗賢. "Tax Re-Examination and Taxpayers' Rights Protection." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/38404974479823078664.
Full textAbstract:
碩士國立臺北大學
法律學系一般生組
101
Tax re-examination procedure is a mandatory procedure preceding the administrative appeal or litigation when one disagrees with the decision made in a tax assessment. Due to the paucity of Tax Collection Act, which has only three clauses, there are disputes between Administrative Procedure Theory and Administrative Remedy Theory in the properties of the Tax re-examination procedure between practice and theory. This influences the effectiveness of tax re-examination decision that is made afterward, and causes the dispute that whether to levy the interests which comes in the period. Besides, the judicial judgments mostly adopt Theory of Ruling and Theory of Dispute Point, and also adopt the principle of disadvantage prohibition, which have developed into an injury of the right of the taxpayers. What is more, the regulation of re-examined in Article 58 of Administration Appeal Act apparently overlap the functions and objectives of tax re-examination regime. Therefore, the requests of the abolition of tax re-examination regime have emerged. This thesis, with a view focusing on prevalent law and theory, discusses the theory and practice of taxpayer’s right protection in the aspect of right relief (the right of litigation). Also, in the viewpoint of comparative law, this thesis compares the functions and objectives of regime in German and Japanese translation documents with that of our nation. In addition, in reference of German and Japanese law, this thesis discusses the dispute of tax re-examination procedure as mentioned above, in order to find the solution and to discuss whether to abolish the regime or not. This thesis holds the view that tax re-examination regime still has its objectives and is necessary. It is improper to annul it abruptly. The controversy it causes can be avoided by legislation. Yet considering the administrative litigation regime has just altered into the three-level-two-hearing system, tax re-examination procedure should be changed into Optional Institution, in order to poise the right that taxpayers to access the court directly, the fulfillment of right that taxpayers seek right remedy, and the state that taxpayers don’t highly trust in the decisions that the administrative system made, before the professional court and judge system is not fully established in our nation. Taxpayers can voluntarily choose the ways either to petition for re- examination→administrative appeal→administrative litigation, or petition for administrative appeal→administrative litigation, as the transitional phase before the abolition of tax re-examination procedure regime.
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Bornman, Marina, and E. Stack. "Rewarding tax compliance: taxpayers’ attitudes and beliefs." 2015. http://hdl.handle.net/10962/61039.
Full textAbstract:
In a society the tax climate is determined by the interaction between taxpayers and tax authorities. In a ‘service and client’ climate, taxpayers do not expect authorities to automatically suspect them of being tax evaders. Evidence suggests that recognising good tax behaviour with strategies of rewards has a positive effect on voluntary tax compliance. Principles derived from the cognitive evaluation theory predict that when feelings of competence are affirmed and this is accompanied by a sense of autonomy it can enhance the intrinsic motivation for an action. The present research surveyed the attitudes and beliefs of taxpayers involved in small business on being rewarded for tax compliance. Results were corroborated with the principles of the cognitive evaluation theory and it was found that that the principles of the theory are applicable to rewarding tax compliance behaviour.