- Title
- The readiness for the 4th industrial revolution by SARS towards 2030
- Creator
- Botha, Reneé Chrystal
- Subject
- South African Revenue Service
- Subject
- Technological innovations -- Economic aspects
- Subject
- Information technology
- Date Issued
- 2021-04
- Date
- 2021-04
- Type
- Master's theses
- Type
- text
- Identifier
- http://hdl.handle.net/10948/50966
- Identifier
- vital:43176
- Description
- The South African Revenue Service (SARS) is an autonomous agent that was established to collect taxes on behalf of the state. This mandate is shared across countries where the common thread of revenue collection agencies is that they all need to collect revenue, want participants within the system to act responsibly, the process to be fair and to act within the boundaries of legislation. It has become increasingly challenging for revenue collection agencies across the world to ensure tax compliance and ensure optimal revenue collection when unemployment rates are high, and the economy continues to struggle. It is a shared objective between revenue collection agencies to optimise revenue collection initiative and to narrow the tax gap. The technological advances in all sectors have grown at an exponential rate within a very short period. The WEF (2018) emphasised that the fourth industrial revolution (4IR) brings with it an era of unprecedented innovation, technical change and global connectivity. Technology has become the key driver in assisting SARS to achieve its objectives to inform taxpayers of their responsibilities, make it easy for them to comply and ensure compliance to the tax laws. The primary objective of the research study is to investigate the possible factors that could influence the future state of revenue services, develop a series of alternative scenarios, and provide the preferred future of the South African Revenue Services towards 2030. The Six Pillars of futures studies provide a theory of futures thinking that links method and tools, that is developed through praxis (Inayatullah, 2012). The Causal Layered Analysis (CLA) was the preferred research tool used in this study to deepen the future analysis. Emphasis was placed on scenario planning and the creation of alternative futures for the South African Revenue Services towards 2030. The drivers of change that impacted the economy were identified and how it can be utilised to close the tax gap. SARS has been a victim of seizure where the destabilising of corporate governance and efficiency was the core objective. It is therefore important to understand the past and present to enable better planning. This paper aims to better understand the disruptors to industry and the opportunity to improve efficiency and effectiveness using technology associated with the 4IR. SARS has great potential in being globally competitive with other countries, if government, stakeholders and SARS leadership have a shared vision of what the future revenue services will look like, what its capabilities will be and resource availability to ensure this vision is realized.
- Description
- Thesis (MBA) -- Faculty of Business and Economic Sciences , Business Administration, 2021
- Format
- computer
- Format
- online resource
- Format
- Format
- 1 online resource (117 pages)
- Publisher
- Nelson Mandela University
- Publisher
- Faculty of Business and Economic Sciences
- Language
- English
- Rights
- Nelson Mandela University
- Rights
- All Rights Reserved
- Rights
- Open Access
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| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | SOURCE1 | Botha, RC.pdf | 1 MB | Adobe Acrobat PDF | View Details Download |