Specific rewards for tax compliance: responses of small business owners in Ekurhuleni, South Africa

Bornman, Marina; Stack, Elizabeth M

Title: Specific rewards for tax compliance: responses of small business owners in Ekurhuleni, South Africa
Creator: Bornman, Marina
Creator: Stack, Elizabeth M
Subject: To be catalogued
Date Issued: 2015
Date: 2015
Type: text
Type: article
Identifier: http://hdl.handle.net/10962/145325
Identifier: vital:38428
Identifier: https://heinonline.org/HOL/Page?handle=hein.journals/ejotaxrs13anddiv=35andg_sent=1andcasa_token=andcollection=journals
Description: The literature reviewed documents the positive effects of rewards in encouraging desired behaviour, but rewards may have a crowding-in effect, strengthening intrinsic motivation, or a crowding-out effect, weakening it. External interventions may therefore be perceived as supportive, fostering self-esteem and self-determination, while those perceived as controlling may have the opposite effect. A number of countries have adopted a strategy of rewarding tax compliance. The rewards range from certificates awarded to compliant taxpayers, to privilege cards providing opportunities for discounts or special treatment, to lotteries in which compliant taxpayers can participate. The reward strategies are often accompanied by publicity programmes. Two such hypothetical strategies were presented to participants in a survey conducted amongst small business owners in Ekurhuleni, South Africa, to gauge their responses.
Format: 2 pages
Format: pdf
Language: English
Relation: eJournal of Tax Research
Relation: Bornman, M. and Stack, E.M., 2015. Specific rewards for tax compliance: Responses of small business owners in Ekurhuleni, South Africa. eJTR, 13, p.799.
Relation: eJournal of Tax Research volume 13 number 799 799 2015 1448-2398
Rights: Publisher
Rights: Use of this resource is governed by the terms and conditions of the eJouranl of Tax Research Copyright statement (https://journals.sagepub.com/page/policies/terms-of-use)

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