Title page for ETD etd-03082012-130634

Document Type Master's Dissertation
Author Nghaamwa, Olivia Mwawapekange Iyaloo
Email olnghaamwa@deloitte.co.za
URN etd-03082012-130634
Document Title The factors influencing attitudes of Namibian taxpayers towards taxation
Degree MCom
Department Taxation
Advisor Name Title
Prof M Cronje Co-Supervisor
Mrs H du Preez Supervisor
  • attitudes of taxpayers
  • gedrag van belastingpligtiges
  • tax morale
  • tax ethics
  • tax compliance
  • paying taxes
  • taxpayers
  • behaviour of taxpayers
  • belastingmoraal
  • belastingbetaling
  • belastingpligtiges
  • belastingnakoming
  • belastingetiek
Date 2012-04-16
Availability unrestricted
The critical ingredient for revenue collection for any government is the attainment of a sufficient level of tax compliance on the part of taxpayers. Ideally any government would want one hundred percent compliance which would mean optimal tax collection. Tax compliance is influenced by the behaviours of taxpayers which are shaped by their attitudes, and such attitudes are influenced by various factors. Understanding taxpayers’ behaviours in terms of factors that influence their attitudes towards tax compliance is therefore important in encouraging higher levels of compliance and minimisation of non-compliance. It is important for any government and revenue collecting authority to understand the reasons why taxpayers choose not to comply with tax laws as such understanding will have an impact on both the equity and efficiency of the economy.

AFRIKAANS : Die bereiking van ‘n voldoende vlak van belastingnakoming aan die kant van die belastingpligtiges is van wesentlike belang vir enige regering by die invordering van belasting. In die ideale geval soek enige regering een honderd present voldoening wat optimale belastinginvordering sou beteken. Belastingnakoming word beďnvloed deur die gedrag van belastingpligtiges wat bepaal word deur hulle houding, en daardie houding word weer beďnvloed deur verskeie faktore. Dit is belangrik om belastingpligtiges se gedrag teenoor belastingnakoming te verstaan om sodoende hoër vlakke van nakoming aan te moedig en om nie-nakoming te minimiseer. Dit is belangrik vir alle regerings en inkomsteinvorderingsowerhede om die redes te verstaan waarom belastingpligtiges verkies om nie belastingwetgewing na te kom nie aangesien dit 'n impak het op beide die billikheid en doeltreffendheid van die ekonomie.

Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.

Please cite as follows:

Nghaamwa, OMI 2011, The factors influencing attitudes of Namibian taxpayers towards taxation, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03082012-130634 / >


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