Ethics and Tax Evasion: A Survey of South African Opinion

2014 ◽  
Author(s):  
Robert W. McGee ◽  
Geoff A Goldman
Keyword(s):  
South African ◽  
Tax Evasion

scholarly journals Do South African Small Businesses Prefer Conservative Tax Advice To Aggressive Tax Advice?

2012 ◽  
Vol 11 (6) ◽  
pp. 697
Author(s):  
Melissa Lubbe ◽  
Gerhard Nienaber
Keyword(s):  
South Africa ◽  
Small Business ◽  
South African ◽  
Tax Evasion ◽  
Small Businesses ◽  
Tax Compliance ◽  
Rural South ◽  
Tax Practitioners ◽  
Tax Relief ◽  
Compliance Behaviour

Taxpayers relationship with tax practitioners may influence tax compliance behaviour. International research has been inconclusive on whether taxpayers prefer conservative tax approaches or more aggressive approaches. There has been only limited research on taxpayers preferences in South Africa. Several tax relief measures are available to South African small businesses as growing enterprises, but such entities may lack skilled tax staff and they therefore rely on tax practitioners. The first objective of this study is to determine whether such taxpayers prefer conservative or aggressive tax advice from practitioners. The second objective is to determine whether small business taxpayers would continue to use their tax practitioners services if they disagree with a suggested tax approach. Questionnaires were sent to 50 small businesses in a rural South African town. The data showed that most participating small business taxpayers prefer conservative advice but will agree with the tax practitioner, irrespective of the type of tax advice offered. As long as the advice does not involve tax evasion, they prefer to retain a tax practitioners services irrespective of the type of advice and their (dis)agreeing with it.

scholarly journals Tax compliance and behavioural response in South Africa: an alternative investigation

2013 ◽  
Vol 10 (3) ◽  
pp. 357-370 ◽  
Author(s):  
Zurika Robinson ◽  
Rebone Gcabo
Keyword(s):  
South Africa ◽  
South African ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Expected Utility Theory ◽  
Tax Revenue ◽  
Awareness Campaigns ◽  
Tax Amnesty ◽  
Revenue Collection ◽  
Specific Tax

Taxpayer behaviour has in South Africa moved to the forefront of the investigation of revenue collection with regular tax awareness campaigns being launched by the South African Revenue Service (SARS). Issues relating to tax amnesty and the contribution of the informal sector (second economy) to tax revenue have become important. This paper attempts to find explanations, be they economic or psychological, for taxpayer behaviour in South Africa. Factors influencing tax evasion and ultimately collection targets are thus examined. A questionnaire was designed to determine how individuals, in this case a sample of students, respond when filing taxes. Each question frames a scenario to invoke a specific tax regime. The paper’s unique findings show, generally, that behaviour is to a large extent determined by economic factors, specifically inequality as predicted by the expected utility theory. This theory also successfully predicts 50 per cent of the responses to the control questions. The remaining 50 per cent are explained by combined economic and psychological factors, modelled by the prospect theory. This is significant considering the fact that the results were generated within a developing and not a developed context as is the case in most studies of this type.

scholarly journals The illicit cigarette market in six South African townships

2020 ◽  
Vol 29 (Suppl 4) ◽  
pp. s267-s274 ◽  
Author(s):  
Kirsten van der Zee ◽  
Nicole Vellios ◽  
Corné van Walbeek ◽  
Hana Ross
Keyword(s):  
South African ◽  
Low Socioeconomic Status ◽  
Tax Evasion ◽  
Value Added ◽  
Production Costs ◽  
Low Socioeconomic ◽  
The Real ◽  
Excise Tax ◽  
Before And After ◽  
The Government

BackgroundWe estimate the size of the illicit cigarette market in low socioeconomic areas in South Africa before and after a tax increase. In 2018, the real excise tax increased by 3% and the value-added tax (VAT) rate increased from 14% to 15%. Thus, the real tax on cigarettes increased by 4%.MethodsA total of 2427 smokers were interviewed over two rounds of data collection (1234 before the tax increase and 1193 after). Data were collected in six townships across four of South Africa’s nine provinces. Smokers were asked about their most recent cigarette purchase. Cigarettes purchased for R1 (US$0.08) or less per stick are presumed illicit, based on a threshold price, which includes production costs and taxes.ResultsIn 2017 and 2018 respectively, 34.6% and 36.4% of smokers in the sample purchased illicit cigarettes. The increase in the proportion of illicit purchases was not statistically significant. Smokers with relatively low socioeconomic status, those who have low levels of education and those who are older or unemployed are most likely to purchase illicit cigarettes.ConclusionsThe illicit cigarette trade in South African townships is widespread. The government should implement an independent track and trace system to curb tax evasion. This would reduce the availability of illicit cigarettes, improve public health and increase excise tax collection.

scholarly journals The Role of a Tax Legal Specialist within South African Revenue Service during initiation of Tax Audits

2021 ◽  
Author(s):  
Kgabo Freddy Masehela ◽  
King Costa
Keyword(s):  
South African ◽  
Tax Evasion ◽  
Research Question ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Regulatory Frameworks ◽  
Systematic Methodology ◽  
Mapping Review ◽  
Effectiveness And Efficiency

The problem of tax compliance and tax evasion continually results in a plethora of impediments for tax regulators in South Africa and globally. An alarming number of corporate governance scandals always have an element of tax compliance issues in them. The state of unresolved SARS Audit cases, costly litigations and prolonged arbitration from the tax Ombudsman is an issue of concern and subject of this study. This is further exacerbated by technicalities emanating from legal perspectives, statutory dimensions, and regulatory frameworks. It is for this reason that this seeks to answer the question “What is the role of a tax legal specialist within SARS during initiation of tax audits?”A comprehensive literature analysis, hinged upon mapping review, which is a typology of systematic methodology was conducted to respond to the above-mentioned research question. Mapping reviews are useful when researchers seek to understand literature on a particular phenomenon which might provide a basis for further investigation. The inclusion/exclusion criteria required articles to be between 2014 and 2020 and were supposed to be focused on tax evasion, tax avoidance and current means to combat these classified fraud activities. This resulted in 10 studies included as part of the review. Analysis followed thematic approaches using the COSTA QDA Technique on webQDA cloud-computing software. The study found out that effectiveness and efficiency tax audits was handicapped by lack of competent tax legal audit specialist.

scholarly journals Incalculable Payments: Money, Scale, and the South African Offshore Grey Money Amnesty

2007 ◽  
Vol 50 (2) ◽  
pp. 125-138 ◽  
Author(s):  
Bill Maurer
Keyword(s):  
Social Studies ◽  
South African ◽  
Tax Evasion ◽  
African State ◽  
Social Study ◽  
The South ◽  
The Social ◽  
Financial Transactions

Abstract:This article seeks to refine conceptually the social study of finance and thus to extend the argument of Jane Guyer's Marginal Gains (2004). Using the case of the South African “grey money” amnesty, this article argues that social studies of finance have failed to pay adequate attention to social payments, as opposed to market exchanges, in their pronouncements about the extension of the calculative rationality and universal commensuration that are supposedly intrinsic to modern money. The amnesty, which allowed forgiveness for offshore tax evasion in return for a one-time payment, reconfigured “tax minimizers” as law-abiding and rational economic actors hedging against risk. Most took the opportunity; they were granted amnesty to repatriate their funds, which generated a significant boost in revenue for the South African state, with social and symbolic implications. This article reflects on what purchase is gained on the amnesty and the social study of finance generally by considering the amnesty as a series of payments, rather than cross-boundary financial transactions between individuals, trusts, and states.

Ethics and Tax Evasion: A Survey of South African Opinion

2011 ◽  
pp. 337-356 ◽  
Author(s):  
Robert W. McGee ◽  
Geoff A. Goldman
Keyword(s):  
South African ◽  
Tax Evasion

Is the South African effort toward reducing money laundering optimal?

2014 ◽  
Vol 17 (1) ◽  
pp. 17-33 ◽  
Author(s):  
Bernd Schlenther
Keyword(s):  
South African ◽  
Money Laundering ◽  
Tax Evasion ◽  
Voluntary Disclosure ◽  
Quality Data ◽  
Content Type ◽  
Tax Amnesty ◽  
Setting Process ◽  
Financial Intelligence ◽  
Micro Analysis

Purpose – A measure of how much money is laundered is required to determine the effectiveness of any anti-money laundering regime and the reduction of money laundering in targeted areas. In the absence of useful estimates, authorities need to look at the best quality data available to arrive at a meaningful estimate and a consequent target for reduction of money laundering. Since tax crimes are viewed as one of the top three sources of laundered money, an understanding of the underlying predicate offence – tax evasion – may be indicative of the values or volumes involved in order to facilitate a target setting process. It is suggested that a “whole of government approach”, as is advanced by the OECD, is applied between the tax administration and the financial intelligence centre in South Africa. The paper aims to discuss these issues. Design/methodology/approach – By reviewing tax gap and money laundering estimation models and results from South Africa's first tax amnesty, it is proposed that micro analysis methodologies are applied to arrive at an estimate of the size and impact of money laundering which results from tax evasion practices. Findings – By making basic inferences from the results of the 2003 voluntary disclosure programme, it is estimated that a potential revenue gap of between ZAR4 billion and ZAR12 billion exists for personal income tax alone and that the value of personal assets acquired from the proceeds of crime can, at any time, be as high as ZAR1.4 trillion. Originality/value – In the absence of empirical and statistical data, it is necessary for authorities in developing countries to identify and make use of the most relevant and detailed data to assess its effectiveness in identifying, quantifying and reducing money laundering.

The Three-dimensional structure of frozen-hydrated nudaurelia capensis β virus

1987 ◽  
Vol 45 ◽  
pp. 650-651
Author(s):  
N. H. Olson ◽  
T. S. Baker ◽  
Wu Bo Mu ◽  
J. E. Johnson ◽  
D. A. Hendry
Keyword(s):  
South African ◽  
Rna Virus ◽  
Carbon Film ◽  
Three Dimensional ◽  
Dimensional Structure ◽  
Electron Dose ◽  
Total Electron ◽  
Three Dimensional Structure ◽  
Negative Stain ◽  
Dimensional Reconstruction

Nudaurelia capensis β virus (NβV) is an RNA virus of the South African Pine Emperor moth, Nudaurelia cytherea capensis (Lepidoptera: Saturniidae). The NβV capsid is a T = 4 icosahedron that contains 60T = 240 subunits of the coat protein (Mr = 61,000). A three-dimensional reconstruction of the NβV capsid was previously computed from visions embedded in negative stain suspended over holes in a carbon film. We have re-examined the three-dimensional structure of NβV, using cryo-microscopy to examine the native, unstained structure of the virion and to provide a initial phasing model for high-resolution x-ray crystallographic studiesNβV was purified and prepared for cryo-microscopy as described. Micrographs were recorded ∼1 - 2 μm underfocus at a magnification of 49,000X with a total electron dose of about 1800 e-/nm2.

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