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South African Taxpayers Perceptions towards E-Filing

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  • Naape, Baneng

Abstract

The study has two parts: the first part studies how South African taxpayers felt about e-filing, and the second part analyses how e-filing affected tax compliance. We use self-structured questionnaires to collect data from about 151 South African taxpayers, and we analyze them using binary logistic regression. The study finds that online tax registration and auto-assessment has a negative relationship with tax compliance in South Africa, while online payment methods, difficulty in tax evasion, and higher educational attainment have a positive association with tax compliance. The study also finds that the extent to which the e-filing system encourages taxpayers to become compliant has a positive and statistically significant relationship with tax compliance. Overall, the study suggests that the development of e-filing has a positive impact on taxpayers' perceptions in South Africa and significantly increases voluntary tax compliance. To maximize the benefits of e-filing, it is important to ensure that taxpayers have access to the necessary technology and knowledge to use it effectively.

Suggested Citation

  • Naape, Baneng, 2022. "South African Taxpayers Perceptions towards E-Filing," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 6(2), pages 21-41.
    • Handle: RePEc:zbw:espost:287776
    DOI: 10.1991/jefa.v6i2.a53
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    Keywords

    Tax Compliance; Information Technology; Binary Logistic Regression; E-Filing;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • C51 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Construction and Estimation

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