Fairness Perception and Compliance Behaviour of Salaried Taxpayers in Nigeria

Mohammed, Fatimoh; Dabor, Alexander Olawumi

doi:10.12816/0019026

Cited by 1 publication

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“…Tax compliance factors can be divided between economic and non-economic (behaviour) factors. Two of the non-economic factors can be described as: perceptions of tax fairness (Belay and Viswanadham, 2016;Mohammed and Dabor, 2016) and social norms (Myles and Naylor, 1996) (Figure 1). These two factors will be specifically addressed in later discussions.…”

Section: Current Tax Revolt Factors In South Africamentioning

confidence: 99%

An analysis of current tax revolt factors in South Africa

Preez

Stoman

2019

MEDAR

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Purpose The purpose of this study is to determine whether the factors once identified through literature and compared to the current situation in South Africa could predict the possibility of a tax revolt in South Africa. South Africans are experiencing frequent increases in taxes on already overburdened taxpayers, corruption, a lack of service delivery by the government and high unemployment rates. South Africa has seen an increased amount of protests relating to taxes, corruption and a lack of basic services. Design/methodology/approach In total, 12,000 Twitter feeds were collected from 14 February 2017 to 1 March 2017, the period before, during and after the South African National Budget Speech on 22 February 2017. The feeds were analysed using a thematic analysis. The emerging themes were identified as factors present in South Africa that may predict a possible tax revolt. Findings The factors found to be present in South Africa are: F1-failure of government to address the imminent collapse, F2-significant number of people with substantial debt, F3-onerous tax systems, including many different types of taxes, F4-high number of unemployed people, F5-education frustration, F6-increase in tax rates on citizens already overburdened by current taxes, F7-poor quality of governors, and performance of the country’s leaders and administration, including fraud and F8-wastefulness. Originality/value The value of the study is, first to contribute to the existing academic literature examining the factors that are likely to indicate a tax revolts. Second, the study uses an innovative data source, namely, tweets, to examine the climate for a possible tax revolt in South Africa.

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Section: Current Tax Revolt Factors In South Africamentioning

confidence: 99%