An analysis of current tax revolt factors in South Africa
| Autor: | Jacqueline Stoman, Hanneke Du Preez |
|---|---|
| Rok vydání: | 2019 |
| Předmět: |
Value (ethics)
Government Corruption Service delivery framework business.industry media_common.quotation_subject 05 social sciences Economics Econometrics and Finance (miscellaneous) 050801 communication & media studies Accounting 0508 media and communications Political science Debt 0502 economics and business Development economics Unemployment Thematic analysis business Administration (government) 050203 business & management media_common |
| Zdroj: | Meditari Accountancy Research. 28:455-483 |
| ISSN: | 2049-372X |
| Popis: | PurposeThe 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/approachIn 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.FindingsThe 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/valueThe 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. |
| Databáze: | OpenAIRE |
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