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Taxpayers’ behavioural responses to Voluntary Disclosure Programmes: evidence from South Africa

Author

Listed:
  • Ada Jansen
  • Chengetai Dare
  • Sophia du Plessis

Abstract

South Africa, like any other country, strives towards greater tax revenue mobilisation. One possible explanation to low revenue levels is non-compliance by taxpayers. Given its implications for the provision of public goods and services, the government has instituted various enforcement measures, including (among others) reprieves (amnesties and voluntary disclosure programmes) to delinquents who voluntarily disclose […]

Suggested Citation

  • Ada Jansen & Chengetai Dare & Sophia du Plessis, 2018. "Taxpayers’ behavioural responses to Voluntary Disclosure Programmes: evidence from South Africa," Working Papers 771, Economic Research Southern Africa.
    • Handle: RePEc:rza:wpaper:771
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    File URL: https://econrsa.org/wp-content/uploads/2022/06/working_paper_771.pdf
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    More about this item

    Keywords

    central bank; government revenue; Research Methods;
    All these keywords.

    JEL classification:

    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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