Tax Morale: Utilising behavioural insights to improve tax compliance in South Africa

dc.contributor.authorMeyer, Aneeqah
dc.contributor.co-supervisorRomm, Aylit
dc.contributor.supervisorGutuza, Tracy
dc.date.accessioned2025-06-12T07:04:02Z
dc.date.issued2024
dc.descriptionA research report submitted in fulfillment of the requirements for the Master of Laws, In the Faculty of Faculty of Commerce, Law and Management, School of Law, University of the Witwatersrand, Johannesburg, 2024
dc.description.abstractIn South Africa, there is a significant tax gap due in large part to the non-compliance of personal income taxpayers. This study seeks to deliver proposals that would reduce that tax gap by increasing tax compliance through the improvement of tax morale. Noting that the use of behavioural techniques to achieve policy outcomes has seen considerable success in recent years, there has been an increase in uptake of behavioural techniques being used by policy makers to increase tax compliance (and tax morale). While studies have indicated the types of behavioural insights that may be relevant to increase tax compliance, what has been missing from these discussions is a detailed analysis of how current domestic legislation and policy should be amended. This dissertation analyses how behavioural tools could be implemented to increase tax morale within the South African taxation framework. To do so, it considers empirical evidence to determine drivers of tax morale within South Africa. With reference to these drivers, this dissertation presents legislative and policy changes that could be made to influence taxpayers’ intrinsic motivation to pay taxes and, through this mechanism, improve national voluntary tax compliance.
dc.description.submitterMM2025
dc.facultyFaculty of Commerce, Law and Management
dc.identifier0000-0002-5709-0145
dc.identifier.citationMeyer, Aneeqah. (2024). Tax Morale: Utilising behavioural insights to improve tax compliance in South Africa [Master`s dissertation, University of the Witwatersrand, Johannesburg]. WIReDSpace. https://hdl.handle.net/10539/45112
dc.identifier.urihttps://hdl.handle.net/10539/45112
dc.language.isoen
dc.publisherUniversity of the Witwatersrand, Johannesburg
dc.rights© 2024 University of the Witwatersrand, Johannesburg. All rights reserved. The copyright in this work vests in the University of the Witwatersrand, Johannesburg. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of University of the Witwatersrand, Johannesburg.
dc.rights.holderUniversity of the Witwatersrand, Johannesburg
dc.schoolSchool of Law
dc.subjectUCTD
dc.subjecttax
dc.subjecttax morale
dc.subjecttax compliance
dc.subjectlaw
dc.subjectbehavioural economics
dc.subjecttax administration
dc.subject.primarysdgSDG-8: Decent work and economic growth
dc.titleTax Morale: Utilising behavioural insights to improve tax compliance in South Africa
dc.typeDissertation

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