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Factors affecting the adoption and usage of electronic tax system in Ethiopia in the case of Addis Ababa city large taxpayers
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Mathewos Woldemariam Birru --- Wolaita Sodo University, EthiopiaThe aim of this research is to assess the adoption and usage of electronic tax system in the case of large taxpayers in Addis Ababa city through the implementation of unified theory of acceptance and use of technology (UTAUT) model... -
Quantifying the tax compliance costs of individual taxpayers in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Karen Stark --- University of South Africa, South Africa Sharon Smulders --- University of South Africa, South Africa Elza Odendaal --- University of South Africa, South AfricaThe aim of the study was to quantify the total tax compliance costs (TCC) of individual taxpayers in South Africa for the 2017 and 2018 years of assessment as no studies were found that comprehensively quantified these costs in South... -
Tax education and taxpayer enculturation: Initiatives for South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: David Colin Greenham --- Durban University of Technology, South Africa Rajesh Ramlall --- Durban University of Technology, South Africa Lesley June Stainbank --- School of Accounting, Economics and Finance, University of KwaZulu-Natal, South AfricaThe South African Revenue Service acknowledges that it faces various risks, such as revenue collection uncertainty, unfavourable public perceptions and low compliance. Despite South Africa’s sophisticated taxation system, improvements to taxpayer education may provide the most comprehensive opportunity to allay...