In South Africa, there is a significant gap between the amount of tax that is theoretically collectable from economically active persons and that which is actually collected (commonly known as the "tax gap"). Non-compliance by taxpayers is one of the main causes of the tax gap. It has been established that one of the main factors leading to non-compliance, is the attitudes and perceptions of people. Although the perceptions of previously disadvantaged groups in South Africa regarding taxation have been researched, this study extends prior research by investigating and comparing taxpayers' perceptions amongst the four major South African population groups (that is, Black/African, Indian, Coloured and White). This is the main objective of this thesis. This study specifically aimed to determine South African taxpayers' perceptions regarding general tax-related, tax evasion and tax compliance issues. A number of demographic, economic or other factors that might influence respondents' perceptions regarding these issues were also investigated. The significance of this study is emphasised, in that it builds upon previous research, utilising insights from several disciplines and various theoretical perspectives. The data for this study was collected from a sample of 260 South African taxpayers by means of face-to-face interviews, based on a questionnaire, compiled from an extensive literature review. The scope of the study was limited as it focused only on natural taxpayers within the Tshwane metropolitan area (which includes Pretoria, the capital city of South Africa) in Gauteng, as the purpose was not to generalise conclusions to the entire South African population. A further limitation of the study was that it focused on natural persons only; corporate taxpayers were excluded. Future research could extend this study by verifying the findings in other areas, amongst other population groups and corporate taxpayers. iii This research concluded that tax compliance may depend upon several factors, other than deterrence, and that the perceptions of South African taxpayers are likely to be influenced by these factors. One of the main recommendations of the study is the need for comprehensive, widely based communication and education of taxpayers and potential taxpayers by the South African Revenue Services.

This empirically-based, exploratory study outlines the framework of chartered accountants' tax education and training in South Africa and focuses on training officers' perceptions of the existing tax knowledge of trainee accountants when entering into a training contract after completing their university qualification. The study identified the respondents' satisfaction with the performance by 'entry-level' trainee accountants of their duties. The results indicated that, although the educational background of trainee accountants was for the most part adequate, these trainee accountants were not sufficiently able to perform their duties when entering into training. The implication of this study is that the syllabus setters and educators should review the practicality of the current tax syllabi's content for the education and training of aspirant chartered accountants in South Africa.

This paper presents the results of a survey designed to determine what tax topics are important in the educational background of a trainee accountant entering the training environment in South Africa. These topics were then compared to the 2008 tax syllabus prescribed by SAICA and taught at accredited universities in respect of the 2009 Qualifying Examination. The results indicated that the 2008 syllabus is largely meeting the expectations of respondents both in and outside public practice, although there are a number of topics that the syllabus setters and educators should reconsider when next reviewing and updating the 2008 syllabus and as part of the considerations for the new competency framework.

E-commerce has changed the way in which business is conducted. One instance of this is that it has made the digitisation of products possible. This shift has severe implications for traditional consumption taxes, which were developed under the premise of a physical presence in a tax jurisdiction. A large number of countries in the world that impose Value-Added Tax (VAT) on the supply of goods and services, including South Africa, are affected by this shift. The Organisation for Economic Cooperation and Development (OECD) has suggested a number of principles that should apply to consumption taxes in e-commerce. These principles are intended to provide fiscal climates in which e-commerce can flourish and ensure taxation systems that secure individual countries' tax bases. A comparison between the OECD principles and the rules pertaining to the imposition of VAT in South Africa on the supply of digitised products reveals several discrepancies and uncertainties. A baseline survey among VAT specialists in South Africa, conducted in order to substantiate these findings, confirmed these discrepancies and uncertainties in practice.

 There are no standardised scales to measure taxpayers' perceptions.  The results of the current study confirmed the majority of findings from past research. AbstractTax resistance takes two major forms, namely tax avoidance and tax evasion both of which diminish a government's tax receipts. Limited research on taxpayers' perceptions has been conducted in South Africa. A study was undertaken in order to determine the perceptions of South African taxpayers about various aspects with regard to taxation. There are no standardised scales to measure taxpayers' perceptions. The reasons for evading taxes, however, have been explored by both