A survey of the perceptions of previously disadvantaged South Africans on taxation

This article investigates the perceptions prevalent amongst previously disadvantaged South Africans on taxation. A need identified in this study is that of more knowledge regarding tax systems, the implementation thereof and the utilization of revenue received from taxation. The South African Govern...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:Critical perspectives on accounting 2005-04, Vol.16 (3), p.249-275
1. Verfasser: Oberholzer, R Labuschagne
Format: Artikel
Sprache:eng
Schlagworte:
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
container_end_page 275
container_issue 3
container_start_page 249
container_title Critical perspectives on accounting
container_volume 16
creator Oberholzer, R Labuschagne
description This article investigates the perceptions prevalent amongst previously disadvantaged South Africans on taxation. A need identified in this study is that of more knowledge regarding tax systems, the implementation thereof and the utilization of revenue received from taxation. The South African Government has the opportunity to empower previously disadvantaged South Africans, by providing information sessions to them regarding taxation. Another important point proven from this study is that previously disadvantaged South Africans see the financing of pensions, education, health services, road maintenance and welfare as the main significant areas that should be funded by (their) tax money. The electorate was made the promise that these mentioned areas of social welfare would be addressed, prior to the general elections in 1994. The majority of South Africans is still anxiously awaiting what was promised to them almost a decade ago.
doi_str_mv 10.1016/S1045-2354(03)00060-1
format Article
fullrecord <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_proquest_miscellaneous_38129912</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><els_id>S1045235403000601</els_id><sourcerecordid>38129912</sourcerecordid><originalsourceid>FETCH-LOGICAL-c283t-936abfae7c0472970885d2295c9aa490243f89860073b22f164f35c682c2f51d3</originalsourceid><addsrcrecordid>eNqFkN9LwzAQx4MoOKd_gtAn0YfqJWna5kmG-AsGgtPnkKUXF-nammTF_fe22959uuP4fI-7DyGXFG4p0PxuQSETKeMiuwZ-AwA5pPSITChIkUopxPHYH5BTchbCNwClmcwn5H2WhI3vcZu0NokrTDr0Brvo2iaMo85j79pNqLdJ5YKuet1E_YVVsmg3cZXMrHdGj2iTRP2rx9w5ObG6DnhxqFPy-fT48fCSzt-eXx9m89SwksdU8lwvrcbCQFYwWUBZiooxKYzUOpPAMm5LWeYABV8yZmmeWS5MXjLDrKAVn5Kr_d7Otz8bDFGtXTBY17rB4WLFS8qkpGwAxR40vg3Bo1Wdd2vtt4qCGg2qnUE16lHA1c6gokPufp_D4YveoVfBOGwMVs6jiapq3T8b_gAE0nen</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>38129912</pqid></control><display><type>article</type><title>A survey of the perceptions of previously disadvantaged South Africans on taxation</title><source>ScienceDirect Journals (5 years ago - present)</source><creator>Oberholzer, R Labuschagne</creator><creatorcontrib>Oberholzer, R Labuschagne</creatorcontrib><description>This article investigates the perceptions prevalent amongst previously disadvantaged South Africans on taxation. A need identified in this study is that of more knowledge regarding tax systems, the implementation thereof and the utilization of revenue received from taxation. The South African Government has the opportunity to empower previously disadvantaged South Africans, by providing information sessions to them regarding taxation. Another important point proven from this study is that previously disadvantaged South Africans see the financing of pensions, education, health services, road maintenance and welfare as the main significant areas that should be funded by (their) tax money. The electorate was made the promise that these mentioned areas of social welfare would be addressed, prior to the general elections in 1994. The majority of South Africans is still anxiously awaiting what was promised to them almost a decade ago.</description><identifier>ISSN: 1045-2354</identifier><identifier>EISSN: 1095-9955</identifier><identifier>DOI: 10.1016/S1045-2354(03)00060-1</identifier><language>eng</language><publisher>Elsevier Ltd</publisher><subject>Accounting ; Perceptions on taxation ; Previously disadvantaged South Africans ; Social disadvantage ; South Africa ; Taxation ; Unemployment</subject><ispartof>Critical perspectives on accounting, 2005-04, Vol.16 (3), p.249-275</ispartof><rights>2003 Elsevier Ltd</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c283t-936abfae7c0472970885d2295c9aa490243f89860073b22f164f35c682c2f51d3</citedby><cites>FETCH-LOGICAL-c283t-936abfae7c0472970885d2295c9aa490243f89860073b22f164f35c682c2f51d3</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktohtml>$$Uhttps://dx.doi.org/10.1016/S1045-2354(03)00060-1$$EHTML$$P50$$Gelsevier$$H</linktohtml><link.rule.ids>314,780,784,3548,27923,27924,45994</link.rule.ids></links><search><creatorcontrib>Oberholzer, R Labuschagne</creatorcontrib><title>A survey of the perceptions of previously disadvantaged South Africans on taxation</title><title>Critical perspectives on accounting</title><description>This article investigates the perceptions prevalent amongst previously disadvantaged South Africans on taxation. A need identified in this study is that of more knowledge regarding tax systems, the implementation thereof and the utilization of revenue received from taxation. The South African Government has the opportunity to empower previously disadvantaged South Africans, by providing information sessions to them regarding taxation. Another important point proven from this study is that previously disadvantaged South Africans see the financing of pensions, education, health services, road maintenance and welfare as the main significant areas that should be funded by (their) tax money. The electorate was made the promise that these mentioned areas of social welfare would be addressed, prior to the general elections in 1994. The majority of South Africans is still anxiously awaiting what was promised to them almost a decade ago.</description><subject>Accounting</subject><subject>Perceptions on taxation</subject><subject>Previously disadvantaged South Africans</subject><subject>Social disadvantage</subject><subject>South Africa</subject><subject>Taxation</subject><subject>Unemployment</subject><issn>1045-2354</issn><issn>1095-9955</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2005</creationdate><recordtype>article</recordtype><recordid>eNqFkN9LwzAQx4MoOKd_gtAn0YfqJWna5kmG-AsGgtPnkKUXF-nammTF_fe22959uuP4fI-7DyGXFG4p0PxuQSETKeMiuwZ-AwA5pPSITChIkUopxPHYH5BTchbCNwClmcwn5H2WhI3vcZu0NokrTDr0Brvo2iaMo85j79pNqLdJ5YKuet1E_YVVsmg3cZXMrHdGj2iTRP2rx9w5ObG6DnhxqFPy-fT48fCSzt-eXx9m89SwksdU8lwvrcbCQFYwWUBZiooxKYzUOpPAMm5LWeYABV8yZmmeWS5MXjLDrKAVn5Kr_d7Otz8bDFGtXTBY17rB4WLFS8qkpGwAxR40vg3Bo1Wdd2vtt4qCGg2qnUE16lHA1c6gokPufp_D4YveoVfBOGwMVs6jiapq3T8b_gAE0nen</recordid><startdate>200504</startdate><enddate>200504</enddate><creator>Oberholzer, R Labuschagne</creator><general>Elsevier Ltd</general><scope>AAYXX</scope><scope>CITATION</scope><scope>8BJ</scope><scope>FQK</scope><scope>JBE</scope></search><sort><creationdate>200504</creationdate><title>A survey of the perceptions of previously disadvantaged South Africans on taxation</title><author>Oberholzer, R Labuschagne</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c283t-936abfae7c0472970885d2295c9aa490243f89860073b22f164f35c682c2f51d3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2005</creationdate><topic>Accounting</topic><topic>Perceptions on taxation</topic><topic>Previously disadvantaged South Africans</topic><topic>Social disadvantage</topic><topic>South Africa</topic><topic>Taxation</topic><topic>Unemployment</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Oberholzer, R Labuschagne</creatorcontrib><collection>CrossRef</collection><collection>International Bibliography of the Social Sciences (IBSS)</collection><collection>International Bibliography of the Social Sciences</collection><collection>International Bibliography of the Social Sciences</collection><jtitle>Critical perspectives on accounting</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Oberholzer, R Labuschagne</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>A survey of the perceptions of previously disadvantaged South Africans on taxation</atitle><jtitle>Critical perspectives on accounting</jtitle><date>2005-04</date><risdate>2005</risdate><volume>16</volume><issue>3</issue><spage>249</spage><epage>275</epage><pages>249-275</pages><issn>1045-2354</issn><eissn>1095-9955</eissn><abstract>This article investigates the perceptions prevalent amongst previously disadvantaged South Africans on taxation. A need identified in this study is that of more knowledge regarding tax systems, the implementation thereof and the utilization of revenue received from taxation. The South African Government has the opportunity to empower previously disadvantaged South Africans, by providing information sessions to them regarding taxation. Another important point proven from this study is that previously disadvantaged South Africans see the financing of pensions, education, health services, road maintenance and welfare as the main significant areas that should be funded by (their) tax money. The electorate was made the promise that these mentioned areas of social welfare would be addressed, prior to the general elections in 1994. The majority of South Africans is still anxiously awaiting what was promised to them almost a decade ago.</abstract><pub>Elsevier Ltd</pub><doi>10.1016/S1045-2354(03)00060-1</doi><tpages>27</tpages></addata></record>
fulltext fulltext
identifier ISSN: 1045-2354
ispartof Critical perspectives on accounting, 2005-04, Vol.16 (3), p.249-275
issn 1045-2354
1095-9955
language eng
recordid cdi_proquest_miscellaneous_38129912
source ScienceDirect Journals (5 years ago - present)
subjects Accounting
Perceptions on taxation
Previously disadvantaged South Africans
Social disadvantage
South Africa
Taxation
Unemployment
title A survey of the perceptions of previously disadvantaged South Africans on taxation
url https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-12T11%3A00%3A51IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=A%20survey%20of%20the%20perceptions%20of%20previously%20disadvantaged%20South%20Africans%20on%20taxation&rft.jtitle=Critical%20perspectives%20on%20accounting&rft.au=Oberholzer,%20R%20Labuschagne&rft.date=2005-04&rft.volume=16&rft.issue=3&rft.spage=249&rft.epage=275&rft.pages=249-275&rft.issn=1045-2354&rft.eissn=1095-9955&rft_id=info:doi/10.1016/S1045-2354(03)00060-1&rft_dat=%3Cproquest_cross%3E38129912%3C/proquest_cross%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=38129912&rft_id=info:pmid/&rft_els_id=S1045235403000601&rfr_iscdi=true