Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa

Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa

The purpose of this study was to develop a conceptual framework to aid in the reduction of the taxation gap in South Africa (SA) through the use of third-party data and information technology. In order to develop a framework to prevent non-compliance, an understanding was required of the areas that...

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Bibliographic Details
Main Author: Cilliers, Tanya
Other Authors: Nieuwoudt, Margaret J.
Format: Others
Language:en
Published: 2017
Subjects:
Taxation gap
Framework
Big data
Information systems
Information technology
Compliance
Tax evasion
Tax avoidance
Third party
336.29102854678
South African Revenue Service
Taxation > South Africa > Computer network resources > Case studies
Taxation > Technological innovations > South Africa > Case studies
Big data > South Africa > Case studies
Management information systems > South Africa > Case studies
Tax evasion > South Africa > Case studies
Online Access:Cilliers, Tanya (2017) Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa, University of South Africa, Pretoria, <http://hdl.handle.net/10500/23149>
http://hdl.handle.net/10500/23149

Internet

Cilliers, Tanya (2017) Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa, University of South Africa, Pretoria, <http://hdl.handle.net/10500/23149>
http://hdl.handle.net/10500/23149

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