Please use this identifier to cite or link to this item:
https://hdl.handle.net/10321/3752
DC Field | Value | Language |
---|---|---|
dc.contributor.advisor | Olugbara, Oludayo O. | - |
dc.contributor.advisor | Moodley, Asogan | - |
dc.contributor.author | Reddy, Divakaran | en_US |
dc.date.accessioned | 2021-12-10T05:21:46Z | - |
dc.date.available | 2021-12-10T05:21:46Z | - |
dc.date.issued | 2021-10-20 | - |
dc.identifier.uri | https://hdl.handle.net/10321/3752 | - |
dc.description | Submitted in fulfilment of the requirements of the Degree of Master of Accounting: Taxation, Durban University of Technology, Durban, South Africa, 2021. | en_US |
dc.description.abstract | Tax compliance is the willingness of taxpayers to obey tax rules of a nation, whilst tax noncompliance is the unwilling behaviour of citizens to act under tax regulations. Taxpayer compliance enables the government to collect tax revenues, which is one of the most important sources of government income. Altering the non-compliant behaviour of citizens is an important barometer for increasing tax revenues that contribute to the socio-economic development of a nation. Numerous quondam studies have been conducted strikingly in the past few decades on taxpayer compliance. However, there is a dearth of sufficient research currently on tax noncompliance behaviour. Moreover, the phenomenon of tax noncompliance has limited exploration from the vantage point of meta-analysis of primary research studies conducted, focussing on interrogating, and systematically categorising their results. Resultantly, the purpose of this study was to examine the previously related primary studies to determine those factors that have been judged to have influenced the tax compliance behaviour of citizens. This study has adopted the quantitative research approach and followed the preferred reporting items for systematic review (PRISMA) method and meta-analysis to provide an accurate estimate of the relationship that exists in a population of relevant tax noncompliance behavioural studies. The population comprised of 45 international studies conducted between the period 2015 to 2020 is selected for analysis. The study results indicate that the quality of tax administration systems and public trust in institutional governance are factors that have influenced taxpayer compliance positively. Poor government accountability mechanisms entrenched tax gaps, and developing public trust in government institutions were found to be universal to promote voluntary taxpayer compliance. This study has contributed significantly to the open discussion on tax compliance among researchers, governments, and businesses. | en_US |
dc.format.extent | 233 p | en_US |
dc.language.iso | en | en_US |
dc.subject | Tax gap | en_US |
dc.subject | Tax regulations | en_US |
dc.subject | Taxpayer behaviour | en_US |
dc.subject.lcsh | Taxpayer compliance | en_US |
dc.subject.lcsh | Taxation--Law and legislation--South Africa | en_US |
dc.subject.lcsh | Taxpayers--Attitudes | en_US |
dc.subject.lcsh | Tax administration and procedure--South Africa | en_US |
dc.title | Taxpayer behavioural factors influencing entrenched tax gaps | en_US |
dc.type | Thesis | en_US |
dc.description.level | M | en_US |
dc.identifier.doi | https://doi.org/10.51415/10321/3752 | - |
local.sdg | SDG08 | - |
item.cerifentitytype | Publications | - |
item.languageiso639-1 | en | - |
item.grantfulltext | open | - |
item.openairetype | Thesis | - |
item.fulltext | With Fulltext | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
Appears in Collections: | Theses and dissertations (Accounting and Informatics) |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
ReddyD2021_Final thesis.pdf | 3.04 MB | Adobe PDF | View/Open |
Page view(s)
639
checked on Dec 22, 2024
Download(s)
571
checked on Dec 22, 2024
Google ScholarTM
Check
Altmetric
Altmetric
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.