PERCEPTIONS OF INDIVIDUAL TAXPAYERS OF DIFFERENT AGE GROUPS ON EQUITY EXCHANGE IN SOUTH AFRICA ABSTRACT PERCEPTIONS OF INDIVIDUAL TAXPAYERS OF DIFFERENT AGE GROUPS ON EQUITY EXCHANGE IN SOUTH AFRICA
Date of submission: 2016-09-30 © University of Pretoria-ii-ACKNOWLEDGEMENTS Firstly, I would like to express my sincere gratitude to my professor, Theuns Steyn, for steering me in the right direction whenever he thought I needed it, for his time, his valuable input, motivation and knowledge. I could not have wished for a better advisor. I thank my fellow classmates for the sleepless nights we worked together to meet deadlines and for support. Finally, I would like to express my gratitude to my
... my gratitude to my family: my parents and my sister for their unfailing support and continuous encouragement throughout the process of researching and writing this dissertation. This study concerns the distributional fairness of taxes (horizontal and vertical fairness) and the exchange of equity. This study is mainly directed towards the exchange of equity between taxpayers and government. It is evident from the literature related to tax compliance that perceived ineffectiveness and inadequacy of government service delivery in exchange for taxes imposed on the citizens of a country is an important phenomenon that may negatively impact on the tax compliance of taxpayers. The taxpayer-government exchange relationship is, in essence, nothing more than a contractual relationship between taxpayers and government, and it must be fair to all parties. Studies in South Africa that focus on the taxpayer-government exchange as a phenomenon are very limited, not only in terms of the number of studies, but also in terms of the scope of the studies. One of the specific problems with existing studies in South Africa is that the age of individual taxpayers is not explored as a demographic variable that may impact on these taxpayers' perception of the fairness of the equity exchange in South Africa. The main purpose of this study is to empirically explore the perceptions of individual South African taxpayers of different age groups on the taxpayer-government exchange © University of Pretoria-iv-relationship. The study falls within the paradigm of interpretivism. It is exploratory in nature, using descriptive statistics as a technique for analysing primary data collected from individual taxpayers in South Africa by means of a web-based questionnaire.