Addressing the tax compliance needs of individual taxpayers in South Africa : an exploratory study on the role of tax clinics in supporting tax compliance

The main purpose of this study was to identify the tax-related needs of South African individual taxpayers to be compliant, the challenges they face in fulfilling their tax obligations and the key features, services and support mechanisms that a tax clinic should incorporate to effectively address the identified needs and challenges of taxpayers. This study adopted an exploratory mixed-methods approach, using an online questionnaire to collect both quantitative and qualitative data from individual taxpayers. Quantitative data were statistically analysed using Microsoft Excel, whereas qualitative responses were analysed thematically to identify recurring tax-related needs, compliance challenges and preferences.