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Assessing the role of digital technology in enhancing efficiency and compliance within South Africa’s tax administration

Author

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  • Mthobisi Ngcobo

    (University of KwaZulu-Natal)

  • Qondeni Khumalo

    (University of KwaZulu-Natal)

  • Surendran Pillay

    (University of KwaZulu-Natal)

  • Fabian Moodley

    (North-West University)

Abstract

Tax administrations around the world rely heavily on digital processes for compliance and workflows. This has escalated the need for an effective digital transformation strategy in tax administrations. The study explores the impact of digital technology on efficiency and compliance within South Africa’s tax administration, focusing primarily on the experiences of tax professionals using the South African Revenue Services (SARS) digital platforms. A qualitative research approach was followed, with data obtained from semi-structured interviews and open-ended questionnaires with registered tax practitioners. The qualitative research approach followed a thematic analysis, which revealed benefits including improved information accuracy, quicker response times, and enhanced compliance. The drawbacks of digitalisation include online security concerns and system downtime. The study concludes that while digitalisation offers many benefits, a major contributor to its success and sustainability is the development of digital infrastructure as well as user training. Key Words: Digital tax administration; digital transformation; tax compliance

Suggested Citation

  • Mthobisi Ngcobo & Qondeni Khumalo & Surendran Pillay & Fabian Moodley, 2026. "Assessing the role of digital technology in enhancing efficiency and compliance within South Africa’s tax administration," International Journal of Business Ecosystem & Strategy (2687-2293), Bussecon International Academy, vol. 8(2), pages 116-124, April.
    • Handle: RePEc:adi:ijbess:v:8:y:2026:i:2:p:116-124
    DOI: 10.36096/ijbes.v8i2.1243
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