ETD Collection

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2013 - 20142

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    Challenges faced by tax compliant microenterprises in Midrand
    (2014) Letsoalo, Simon
    Microenterprises have the potential to address the triple challenges of unemployment, poverty and inequality because of the opportunities they present to the socially and economically disadvantaged in South Africa. This has a spillover effect of growing the economy. However, the challenges faced by tax compliant microenterprises as uncovered in this qualitative research, limits them in meeting potential. Twelve respondents comprising of three clusters (tax practitioners, microenterprise owners and SARS official) were purposefully and conveniently sampled to give their views and opinions about the challenges. The lack of expertise, SARS' evolving rules and regulations, financial costs of being compliant, onerous tax compliance preparations, and constitutional ambiguity and unclear definition of microenterprises were observed to be the major challenges that tax compliant microenterprises face. Although the South African government is not oblivious of the dilemma that tax compliant microenterprises often find themselves in, more needs to be done to ease their plight in operating in an enabling business environment. This study provides an insight into the current and future tax issues that government needs to address towards creating an enabling tax environment for businesses. The scope of this paper is limited as the researcher sought to bring to light the challenges faced by microenterprises. Other emerging issues, such as the benefits of being compliant could not be fully established and paves the way for further research.
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    The perceived fairness of turnover tax in the South African tax system
    (2013-03-15) Gluckman, Adam
    South Africa implemented a simplified Turnover Tax system with effect from the commencement of years of assessment 1 March 2009 in order to help improve the culture of tax compliance. To date the number of applicants has not been significant and a potential reason for this is that it is not fair. Fairness and equality within a tax system is important in order to discourage evasion. The purpose of this research is to explore the perceived fairness of the current Turnover Tax system. Using the principles of a fair tax system as advanced by Adam Smith (1776) a correspondence survey was issued to identify whether the Turnover Tax principles enhance or undermine fairness. The criticisms and provisions of the Sixth Schedule to the Income Tax Act No. 58 of 1962 were investigated to determine whether Adam Smith’s (1776) maxims are promoted or undermined and in turn whether they are perceived as being fair or not. Based on the responses and analysis of the survey, it was deduced that the Turnover Tax system is not being perceived as completely fair. As a result changes need to be implemented to in order to improve the overall compliance and effectiveness of the tax.