Die effektiwiteit van belasting amnestieprogramme in Suid–Afrika
Basson, Louwrens Lewis
MetadataShow full item record
South Africa has already implemented three tax–amnesty programmes: the Second Small Business Tax Amnesty 10 of 2006, the Exchange Control Amnesty Act 12 of 2003 and the Tax Amnesty Act 19 of 1995. In the 2010 budget announcement the Minister of Finance, Mr. Pravin Gordan, announced that there will be another chance for taxpayers to get their tax affairs in order with the Voluntary Disclosure Programme. The main goal of this study is to determine whether the Voluntary Disclosure Programme will prove to be effective or not. The research method utilised is based on an advanced literature study. The secondary goals are as follows: * to obtain a thorough knowledge regarding the three previous tax–amnesties that was implemented in South Africa. A prediction as to the success of the Voluntary Disclosure Programme can be made when using the total number of applications received and the amount of revenue that was received by the previous amnesties, as a measure of success; * to obtain a thorough knowledge of other countries' amnesty–programs, including the following: Australia, Ireland, Canada and the United Kingdom. Their experience and successes regarding their amnesty–programs will be used to predict the success of the Voluntary Disclosure Programme; an * to determine whether the Voluntary Disclosure Programme can be declared as fair. This study indicated that the Voluntary Disclosure Programme may not be effective and that it may have a negative impact on the tax compliance of taxpayers. A recommendation from this study is that the government should win the trust of taxpayers, which will lead to an automatic improvement in tax compliance. This study indicated that the tax amnesty programs should not be used as a mechanism to enhance tax compliance. An issue that needs further exploration is the impact that the Voluntary Disclosure Programme will have in the long–term on tax compliance in South Africa.
- ETD@PUK 
Showing items related by title, author, creator and subject.
Kayitana, Evode (2014)Because of its mandate and its enforcement powers, the ICC has been hailed as a major advance on the road towards individual accountability for the perpetration of the most heinous violations of human rights (international ...
Universal dignity, justice and accountability: protection of human rights and dealing with atrocities Oelofse, M (2010)The notion that human beings have rights as humans is part of the contemporary world and its politics. With respect to human rights, the United Nations (UN) plays a major role in promoting, protecting, and expanding ...
Evaluating the gender content of the amnesty programme in the Niger Delta of Nigeria : any concern for the socio-economic development of women? Amusan, Samuel Olalere (Ife Psychologia, 2014)Palliative measures to the crisis in the Niger Delta are worrisome. Issue of gender was not addressed when conceptualising the strategic political and economic stability in the Creek areas. The masculine approach to the ...