Tax Knowledge and Tax Behaviour of Individual Taxpayers in South Africa: A Scoping Review

Abstract

This study examined the tax knowledge and behaviour of individual taxpayers in South Africa in light of the crucial link between understanding tax principles and compliance with tax regulations. Individuals’ compliance with tax laws is vital for economic development, with their contributions forming a significant part of overall tax revenue. The study employed a scoping review research methodology, offering a comprehensive analysis of the existing literature within the specified research domain. Secondary data from reputable sources such as ScienceDirect, Google Scholar, ResearchGate, Google, and published reports contributed to the study's foundation. The observation period spanned 2000 to 2023, encapsulating significant developments in the South African tax system, including the introduction of E-filing, changes in tax legislation, and adjustments to the tax rates for individuals. The study highlights that individuals exhibiting a positive attitude towards tax regulations and possessing a robust understanding of tax principles are more likely to comply with tax requirements. Tax knowledge encompasses awareness, comprehension, and familiarity with tax laws, policies, and regulations. It extends to the ability to apply tax laws to specific situations, make informed decisions regarding tax matters, and accurately compute individual tax assessments. The study underscores the critical role of tax knowledge in influencing compliance behaviour among individual taxpayers, providing valuable insights for policymakers and the tax authorities in shaping effective tax policies.