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...
Gespeichert in:
Veröffentlicht in: | Critical perspectives on accounting 2005-04, Vol.16 (3), p.249-275 |
---|---|
1. Verfasser: | |
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 |