Exploring individual taxpayer perceptions : a study on the impact of initiatives implemented by the South African Revenue Service (SARS)

The purposes of this study was to address the gap by evaluating the implemented SARS strategies and initiatives and their impact on taxpayer morale in South Africa. By understanding how the specific strategies and initiatives are perceived by taxpayers, SARS can refine their approaches to enhance compliance and improve overall revenue collection. This study forms part of a larger study where the research question is: To what extent do strategies and initiatives implemented by SARS affect taxpayers’ perceived morale?The research objectives of the larger study are:To evaluate individual taxpayers’ perceptions towards the effectiveness of the digitisation of administrative processes by SARS, with a specific focus on assessing the impact and satisfaction levels regarding customer services;To evaluate individual taxpayers’ perceptions towards the auto-assessments implemented by SARS;To evaluate individual taxpayers’ perceptions towards the turnaround time of disputes, audits and refunds made by SARS; andTo evaluate individual taxpayers’ perceptions towards the use of administrative penalties by SARS.<br>