scholarly journals The perceived fairness of turnover tax

2018 ◽  
Vol 11 (1) ◽  
Author(s):  
Adam Gluckman ◽  
Magda Turner
Keyword(s):  
South Africa ◽  
Literature Review ◽  
Income Tax ◽  
Adam Smith ◽  
Tax Compliance ◽  
Survey Questionnaire ◽  
Perceived Fairness ◽  
Tax System ◽  
And Training ◽  
Insight Into

The South Africa Turnover Tax system, implemented on 01 March 2009 to simplify tax for microbusinesses and to improve tax compliance had an insignificant number of registrations and research indicated that a possible reason is the fairness of the tax. The aim of this study is to explore the perceived fairness of the Turnover Tax system. By way of a literature review, criticisms and provisions of the Sixth Schedule to the Income Tax Act No. 58 of 1962 were identified and used as statements on a survey questionnaire. Using the principles of a fair tax system as advanced by Adam Smith a correspondence survey which included two open-ended questions was issued to participants with knowledge of Turnover Tax to establish whether the statements corresponded to any of Adam Smith’s Maxims. The results reveal that the Turnover Tax system is not perceived as completely fair and encourage Government to relook at the legislation with the intend to simplify it further, to removing ambiguity and add detailed lists of excluded services. Education and training of taxpayers is important. A repetition of this study on taxpayers registered on the Turnover Tax system will make further contribution and add to the insight into the fairness of the Turnover Tax system provided by this article.

scholarly journals Cleaning the Muck of Ages from the Windows into the Soul of Tax

2016 ◽  
Vol 5 (1) ◽  
pp. 177-216
Author(s):  
John Passant
Keyword(s):  
Income Tax ◽  
Specific Reference ◽  
Tax System ◽  
The World ◽  
Ways Of Thinking ◽  
Insight Into

Abstract The aim of this paper is to provide readers with an insight into Marx’s methods as a first step to understanding income tax more generally but with specific reference to Australia’s income tax system. I do this by introducing readers to the ideas about the totality, that is, capitalism, appearance, and form, and the dialectic in Marx’s hands. This will involve looking at income tax as part of the bigger picture of capitalism and understanding that all things are related and changes in one produce changes in all. Appearances can be deceptive, and we need to delve below the surface to understand the reality or essence of income and, hence, of income tax. Dialectics is the study of change. By developing an understanding of the processes of contradiction and change in society, the totality, we can then start to understand income tax and its role in our current society more deeply. To do that, we need to understand the ways of thinking and approaches that Marx and others have used. Only then, armed with the tools that we have uncovered, we can begin the process of cleaning the muck of ages from the windows into the soul of tax and move from the world of appearance to the essence of tax.

scholarly journals Study on system fairness dimensions and tax compliance in the Middle East context

2020 ◽  
Vol 18 (1) ◽  
pp. 181-191 ◽  
Author(s):  
Saeed Awadh Bin-Nashwan ◽  
Ahmed Mubarak Al-Hamedi ◽  
Munusamy Marimuthu ◽  
Abobakr Ramadhan Al-Harethi
Keyword(s):  
Middle East ◽  
Income Tax ◽  
Tax Compliance ◽  
General System ◽  
Analysis Tool ◽  
Tax System ◽  
Tax Rate ◽  
Compliance Behavior ◽  
Self Interest ◽  
The Government

People’s perceptions of a fair tax administration system have garnered growing interest as a decisive ingredient that can install compliance behavior among taxpayers. The tax that taxpayers wish to evade is determined by their perceptions of the various robust dimensions of fairness (i.e., general fairness, preferred tax rate structure, exchange with the government, special provisions, and self-interest). Such an important matter, like tax fairness, has been overlooked in the extant literature, especially in the Middle East context, although tax administrations still suffer from low and unsatisfactory rates of compliance. This paper aims to empirically examine the influence of fairness perceptions of the income tax system on compliance behavior of taxpayers in Yemen. The study used a survey questionnaire administered to 400 individual taxpayers in Hadhramout, one of the most prosperous business regions in Yemen. Based on the PLS-SEM analysis tool, the study found that general system fairness, preferred tax rate, exchange with the government, and the extent of self-interest are significantly related to income tax compliance, while special provisions do not affect compliance decisions. The results of the study can alert the tax authority and policymakers to consider the non-pecuniary factors, other than the measures of the coercion. Establishing a fair tax system is probably one of the most successful approaches to boost compliance among taxpayers, thus yielding more tax revenue and diminishing the administrative cost for the tax authority.

scholarly journals Assessing work-based values: The missing link in improving youth employability

2021 ◽  
Vol 4 (1) ◽  
pp. 21
Author(s):  
Andrew Paterson ◽  
Roelien Herholdt ◽  
James Keevy ◽  
Bina Akoobhai
Keyword(s):  
College Students ◽  
South Africa ◽  
Decision Making ◽  
Technical Skills ◽  
Assessment Instrument ◽  
Employability Skills ◽  
Vocational Education And Training ◽  
Real Work ◽  
And Training ◽  
Insight Into

Technical and Vocational Education and Training (TVET) colleges are intended to equip youths with work-relevant skills, but the capacity of the labour market to absorb them is limited and South Africa has high levels of unemployment. Employers argue that young work-seekers from TVET colleges may well possess technical skills but lack employability skills, including appropriate work-based attitudes and values. In response to this scenario, a team of experts designed a short, interactive programme for TVET college students to acquire an improved understanding of and insight into their own values and how these inform their behaviour in the workplace. The values selected were respect, accountability, self-improvement and perseverance. The programme’s intended outcome was to increase the participants’ awareness of the link between values and their actions so that they could improve their own decision-making and their relationships with colleagues in the workplace. Following this programme, the students were afforded a period of workplace exposure during which they were required to reflect on their experience and how workplace behaviour revealed their own and work colleagues’ underlying values. A crucial challenge for the project team was to be able to measure any impact on the participants’ understanding of the values and how this understanding might guide their behaviour. The focus of this article is on how the assessment instrument was conceptualised, designed and piloted in South Africa and Kenya. The instrument was required to measure effectively any changes in the participants’ understanding of the meaning of each value and the adjustments in their ability to apply the values in real work-based scenarios.

Constructing secure and memorable passwords

2020 ◽  
Vol 28 (5) ◽  
pp. 701-717 ◽  
Author(s):  
Joakim Kävrestad ◽  
Markus Lennartsson ◽  
Marcus Birath ◽  
Marcus Nohlberg
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Common Type ◽  
Computer Users ◽  
Technical Approach ◽  
Training Material ◽  
Content Type ◽  
And Training ◽  
Insight Into ◽  
Attack Models

Purpose Using authentication to secure data and accounts has grown to be a natural part of computing. Even if several authentication methods are in existence, using passwords remain the most common type of authentication. As long and complex passwords are encouraged by research studies and practitioners alike, computer users design passwords using strategies that enable them to remember their passwords. This paper aims to find strategies that allow for the generation of passwords that are both memorable and computationally secure. Design/methodology/approach The study began with a literature review that was used to identify cognitive password creation strategies that facilitate the creation of passwords that are easy to remember. Using an action-based approach, attack models were created for the resulting creation strategies. The attack models were then used to calculate the entropy for passwords created with different strategies and related to a theoretical cracking time. Findings The result of this study suggests that using phrases with four or more words as passwords will generate passwords that are easy to remember and hard to attack. Originality/value This paper considers passwords from a socio-technical approach and provides insight into how passwords that are easy to remember and hard to crack can be generated. The results can be directly used to create password guidelines and training material that enables users to create usable and secure passwords.

scholarly journals THE ROLE OF INCOME TAX SYSTEM STRUCTURE IN TAX NON-COMPLIANCE BEHAVIOUR AMONG SMEs IN YEMEN

2021 ◽  
Vol 16 (Number 2) ◽  
pp. 23-49
Author(s):  
Lutfi Hassen Al-Ttaffi ◽  
Hijattulah Abdul-Jabbar ◽  
Saeed Awadh Bin-Nashwan
Keyword(s):  
Income Tax ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
System Structure ◽  
Tax System ◽  
Tax Rate ◽  
Tax Systems ◽  
High Level ◽  
Medium Enterprises ◽  
Compliance Behaviour

Tax is the main source of government revenue. However, a number of countries worldwide are increasingly besieged by challenges regarding compliance levels with the rules of tax systems. Thus, this paper aims to enhance an understanding of tax non-compliance behaviour by investigating the effect of the income tax system structure on Yemeni taxpayers’ behaviour. The study focuses on income tax compliance behaviour of owner-managers of small and medium enterprises (SMEs), as the Yemeni economy relies heavily on this sector. The SME sector represents 99.6 percent of business in Yemen. Based on a quantitative approach using a self-administered survey instrument, a total of 330 valid questionnaires were collected and the feedback provided analyzed. The results demonstrate that SME taxpayers exhibited a high level of tax non-compliance. Furthermore, the multiple regression analysis shows that the tax rate had a positive and significant influence on tax non-compliance behaviour, but the tax penalties rate did not. These results can be especially relevant to policymakers and practitioners of tax systems structures, particularly in a developing country such as Yemen.

scholarly journals Determinants of internal ta compliance costs: Evidence from South Africa

2016 ◽  
Vol 9 (3) ◽  
pp. 714-729 ◽  
Author(s):  
Sharon Smulders ◽  
Madeleine Stiglingh ◽  
Riel Franzsen ◽  
Lizelle Fletcher
Keyword(s):  
South Africa ◽  
Significant Influence ◽  
Income Tax ◽  
Tax Compliance ◽  
Regression Analyses ◽  
Compliance Costs ◽  
Internal Time ◽  
Key Drivers ◽  
Business Tax ◽  
Compliance Behaviour

Being tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal tax compliance costs (hours spent internally on tax compliance activities). This will assist Revenue Services in understanding what factors (determinants) could increase a small business’s internal tax compliance costs and might assist in managing tax compliance behaviour and contribution. The results expose the significant determinants per tax type, enabling a comparison to be made across the different tax types. Overall, turnover is the variable that had the most significant influence on internal tax compliance costs (time) (as opposed to the number of employees, which had a significant effect only on the internal time spent on employees’ tax). The analysis confirmed that there is a higher proportional burden for smaller businesses in respect of internal income tax and employees’ compliance activities.

scholarly journals A Study on Application of Artificial Intelligence and Machine Learning in Indian Taxation System

2021 ◽  
Vol 58 (2) ◽  
pp. 1226-1233
Author(s):  
Ankit Rathi Et al.
Keyword(s):  
Artificial Intelligence ◽  
Machine Learning ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Assessment System ◽  
Perceived Fairness ◽  
Tax System ◽  
Tax Assessment ◽  
Tax Education ◽  
Taxation System

 In a developing economy like India taxation is a main source of public finance. Indian taxation system always suffered from problems such as tax evasion, inefficient administration etc. Administration of taxation always needs such a system which will be less in error and prompt in decision making. Indian taxation system is suffering from lack of manpower to perform tedious tasks such as data entry, scrutiny of return, tax audit etc. To manage the changing tax landscape alongside use of analytics recently Indian government announced the use of Artificial Intelligence/Machine Learning in tax assessment system. Artificial Intelligence or known as AI is a relatively new phenomenon in tax. Recently the government of India announced to use faceless tax assessment system empowered by AI/ML. In the Present paper we attempt to find out the role of AI/ML in Indian taxation system and on the basis of factors such as tax knowledge, tax education, legal sanction, complexity of tax system, relationship with tax authority, perceived fairness of the tax system, ethics and attitudes towards tax compliance, awareness of offences and penalties, tax education, possibility of being audited etc. we want to know about the perception of taxpayers towards adoption of Artificial Intelligence based tax system.  

scholarly journals The political economy of capital gains taxation in South Africa - Part II: The public choice of capital gains taxation and public policy

2001 ◽  
Vol 4 (2) ◽  
pp. 234-253
Author(s):  
Zane A. Spindler
Keyword(s):  
Public Finance ◽  
South Africa ◽  
Public Policy ◽  
Public Choice ◽  
Income Tax ◽  
Capital Gains ◽  
The Political ◽  
Capital Gains Tax ◽  
Tax System ◽  
The Public

Public Finance and Public Choice principles are used to analyze the ideological and practical basis for the proposed introduction of a Capital Gains Tax into the income tax system of South Africa. The paper concludes that this is a flawed tax whose time has passed - especially for countries like South Africa.

Taxing People

2019 ◽  
pp. 207-228
Author(s):  
William G. Gale
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Government Policies ◽  
Tax System

The income tax is the centerpiece of the federal tax system, as explored in this chapter, raising almost half of all federal revenues and making government policies more progressive. Despite – and in some cases because of – recent changes, the tax is ripe for reform. The proposed reforms would close loopholes, tax income more evenly across various uses, and provide the IRS with the resources to enforce the tax system better. This would raise new revenue, redistribute burdens more fairly, and simplify tax compliance.

scholarly journals The political economy of capital gains taxation in South Africa - Part I: The public finance of capital gains taxation

2001 ◽  
Vol 4 (1) ◽  
pp. 1-25
Author(s):  
Zane A. Spindler
Keyword(s):  
Public Finance ◽  
South Africa ◽  
Political Economy ◽  
Public Choice ◽  
Income Tax ◽  
Capital Gains ◽  
The Political ◽  
Capital Gains Tax ◽  
Tax System ◽  
The Public

Public Finance and Public Choice principles are used to analyze the ideological and practical basis for the proposed introduction of a Capital Gains Tax into the income tax system of South Africa. The paper concludes that this is a flawed tax whose time has passed - especially for countries like South Africa.

Sign in / Sign up

Export Citation Format

Share Document