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Exploring the involvement of tax audit experts in the early stages of tax audits: Empirical evidence from South African Revenue Service (SARS)

Author

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  • David Mhlanga

    (University of Johannesburg)

  • Kgabo Freddy Masehela

    (University of Johannesburg)

Abstract

Tax compliance and evasion pose significant challenges to tax authorities in South Africa and other countries. In recent times, corporate governance issues have increasingly involved tax compliance. This study focuses on unresolved audit issues with the South African Revenue Service (SARS), expensive litigation, and lengthy arbitration with the tax Ombudsman. These issues are complicated by legal elucidations, legislative components, and regulatory frameworks. The paper aims to clarify the purpose of a tax legal audit expert at SARS in the initial phases of an audit procedure. To answer this research question, a thorough mapping review using methodical, technique-based literature evaluation was conducted. The study found that the lack of skilled tax legal audit experts hampers the effectiveness and efficiency of tax audits. Therefore, tax authorities must invest in the skills of tax legal audit experts to improve audit outcomes. Key Words:ax Legal Audit Expert, Audit Procedure, South African Revenue Service

Suggested Citation

  • David Mhlanga & Kgabo Freddy Masehela, 2023. "Exploring the involvement of tax audit experts in the early stages of tax audits: Empirical evidence from South African Revenue Service (SARS)," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 12(8), pages 299-309, November.
    • Handle: RePEc:rbs:ijbrss:v:12:y:2023:i:8:p:299-309
    DOI: 10.20525/ijrbs.v12i8.2477
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