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Tax Knowledge and Tax Behaviour of Individual Taxpayers in South Africa: A Scoping Review

Author

Listed:
  • Zanele Matshona

    (University of Kwazulu-Natal, Durban, Westville, South Africa)

  • Mabutho Sibanda

    (University of Kwazulu-Natal, Durban, Westville, South Africa)

  • Masibulele Phesa

    (University of Kwazulu-Natal, Durban, Westville, South Africa)

Abstract

This study examined the tax knowledge and behaviour of individual taxpayers in South Africa in light of the crucial link between understanding tax principles and compliance with tax regulations. Individuals’ compliance with tax laws is vital for economic development, with their contributions forming a significant part of overall tax revenue. The study employed a scoping review research methodology, offering a comprehensive analysis of the existing literature within the specified research domain. Secondary data from reputable sources such as ScienceDirect, Google Scholar, ResearchGate, Google, and published reports contributed to the study's foundation. The observation period spanned 2000 to 2023, encapsulating significant developments in the South African tax system, including the introduction of E-filing, changes in tax legislation, and adjustments to the tax rates for individuals. The study highlights that individuals exhibiting a positive attitude towards tax regulations and possessing a robust understanding of tax principles are more likely to comply with tax requirements. Tax knowledge encompasses awareness, comprehension, and familiarity with tax laws, policies, and regulations. It extends to the ability to apply tax laws to specific situations, make informed decisions regarding tax matters, and accurately compute individual tax assessments. The study underscores the critical role of tax knowledge in influencing compliance behaviour among individual taxpayers, providing valuable insights for policymakers and the tax authorities in shaping effective tax policies.

Suggested Citation

  • Zanele Matshona & Mabutho Sibanda & Masibulele Phesa, 2024. "Tax Knowledge and Tax Behaviour of Individual Taxpayers in South Africa: A Scoping Review," International Journal of Economics and Financial Issues, Econjournals, vol. 14(5), pages 299-316, September.
    • Handle: RePEc:eco:journ1:2024-05-31
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    References listed on IDEAS

    as
    1. Doreen Musimenta, 2020. "Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda," Cogent Business & Management, Taylor & Francis Journals, vol. 7(1), pages 1812220-181, January.
    2. Wadesango, Newman & N, Mwandambira & Charity, Mhaka & Ongayi, Wadesango, 2018. "Literature Review on the Impact of Tax Knowledge on Tax Compliance among Small Medium Enterprises in a Developing Country," International Journal of Entrepreneurship, Allied Business Academies, vol. 22(4), January.
    3. Martin Wittenberg, 2017. "Measurement of earnings: Comparing South African tax and survey data," SALDRU Working Papers 212, Southern Africa Labour and Development Research Unit, University of Cape Town.
    4. Oludele Akinloye AKINBOADE, 2014. "Understanding the tax compliance culture of private sector tax practitioners in South Africa," Journal of Economics and Behavioral Studies, AMH International, vol. 6(3), pages 202-217.
    5. Triadi Agung Sudarto & Dodik Juliardi, 2022. "The effect of perceptions on tax evasion and tax sanction on ethical behaviour of accounting student compliance," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(10), pages 206-216, December.
    6. Olusegun Vincent, 2021. "Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria," Cogent Business & Management, Taylor & Francis Journals, vol. 8(1), pages 1938930-193, January.
    7. Esmael Abdu & Mohammd Adem, 2023. "Tax compliance behavior of taxpayers in Ethiopia: A review paper," Cogent Economics & Finance, Taylor & Francis Journals, vol. 11(1), pages 2189559-218, December.
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    More about this item

    Keywords

    Tax Knowledge; Tax Behaviour; Tax Compliance; Individual Taxpayer;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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