In this study taxation students' perceptions of open-book assessment, prior to their exposure to open-book assessment in the qualifying examination of South African chartered accountants, is explored. A focus group was conducted using the Interactive Qualitative Analysis methodology. In this focus group, taxation students without prior exposure to open-book assessment identified their perception themes (also referred to as affinities) on open-book assessment. These affinities were grouped together and described by them as: good preparation, back-up, encouragement, general advantages, improved quality of answers, negative symptoms, negative environment, personal experience and hindrance, different approach and time management. The students then identified relationships between these different affinities. These relationships were summarized and reflected on a System Interrelationship Diagram, giving a visual map of the students' perceptions.Findings from the System Interrelationship Diagram indicated that students perceive good preparation as the strongest driver for successful completion of an open-book assessment. This System Interrelationship Diagram showed three primary outcomes namely negative symptoms, different approach and time management. This implies that students perceived that open-book assessment may create laziness (negative symptom) in students leading to a different approach when preparing for and completing such assessments. Finally, they concluded that successful completion of an open-book assessment necessitates proper time management.

Taxation principles were applied as early as 4000 BC in Sumer. The formulation of recognized taxation principles commenced formally with Adam Smith in 1776. He called them the four maxims of taxation. The principles formulated by Smith were grounded in his observations and personal experiences of the world. After Smith, several individuals, committees, and reviews added their ideas to the principles of taxation. The question discussed in this paper is whether these principles formulated through the years are scientifically grounded. In order to ground the principles scientifically, three qualitative research methods were conducted. Method 1 is a thematic analysis of taxation history. Method 2 applies a qualitative research design called an Interactive Qualitative Analysis. Finally, Method 3 uses a single question in writing, sent to taxation experts from various countries. The question asked in Methods 2 and 3 is: What are the fundamental principles of taxation that are essential to taxation internationally as a discipline? The findings of the three research methods were triangulated in order to propose a set of six fundamental principles of taxation. The six proposed principles are: efficient and effective administration and communication; certain, neutral, understandable legislation; equity influencing different levels of society; taxpayers' duty to contribute to society versus the government's duty to strike a balance between taking too little and taking too much; benefits to the public through taxation; and change unwanted social behavior. JEL Classifications: H2; H3.

Purpose Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South Africa. Non-registration hinders sufficient tax revenue collection, stifles economic growth and causes unfair competition with formal businesses. The purpose of this study is to determine whether changes in the VAT rate affect the registration decisions of businesses, ultimately impacting upon tax compliance behaviour and tax revenue collection. Design/methodology/approach An online 2 × 2 between-subjects field experiment was conducted, as part of a broader study, to consider compliance with registration requirements by small business entities in South Africa, specifically when there are changes in the VAT rate. Findings Although the study establishes that changes in the VAT rate tend not to have a significant impact on the registration decisions of such taxpayers, it nonetheless indicates that the magnitude of the change in the VAT rate may be influential on registration decisions, whether relating to compulsory or voluntary registration. More particularly, the greater the magnitude of the VAT rate decrease (increase), the more likely it is that taxpayers will register (deregister) for VAT purposes, indicating that the magnitude of changes in the VAT rate do have an impact on VAT registration decisions and therefore on tax compliance more generally. Research limitations/implications Not only does the study add to the limited knowledge available on registration decisions of small businesses, but also gives valuable guidance to policymakers in terms of determining the VAT rate for the country. Originality/value Not only does the study add to the limited knowledge available on registration decisions of small businesses, but it also gives valuable guidance to policymakers in terms of determining the VAT rate for the country.

Purpose The purpose of this study is to determine whether the factors once identified through literature and compared to the current situation in South Africa could predict the possibility of a tax revolt in South Africa. South Africans are experiencing frequent increases in taxes on already overburdened taxpayers, corruption, a lack of service delivery by the government and high unemployment rates. South Africa has seen an increased amount of protests relating to taxes, corruption and a lack of basic services. Design/methodology/approach In total, 12,000 Twitter feeds were collected from 14 February 2017 to 1 March 2017, the period before, during and after the South African National Budget Speech on 22 February 2017. The feeds were analysed using a thematic analysis. The emerging themes were identified as factors present in South Africa that may predict a possible tax revolt. Findings The factors found to be present in South Africa are: F1-failure of government to address the imminent collapse, F2-significant number of people with substantial debt, F3-onerous tax systems, including many different types of taxes, F4-high number of unemployed people, F5-education frustration, F6-increase in tax rates on citizens already overburdened by current taxes, F7-poor quality of governors, and performance of the country’s leaders and administration, including fraud and F8-wastefulness. Originality/value The value of the study is, first to contribute to the existing academic literature examining the factors that are likely to indicate a tax revolts. Second, the study uses an innovative data source, namely, tweets, to examine the climate for a possible tax revolt in South Africa.

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