Tax Research

Last Updated 18 October 2018 01:33:19 PM

To “Promote and Enhance the Value of the Profession” for members and stakeholders, SAICA needs to demonstrate its ability as thought leader acting in the public interest. Thought leadership takes many forms but research remains the foundation in informing of current facts but also future trends and developments.

Conducting research that has mass impact is not possible without collaboration between SAICA and its members with the general public, government, academia and the private sector and through the creation of environments for such collaboration and research to occur.

Finalised Reports 
  • SAICA: VAT Refund delays
Current Projects 

  • SAICA/UNISA: Actual cost of tax administration (2016-2019)
  • SAICA: VAT refund delays (follow-up) (2016-2018)
  • SAICA/ NWU: Public sector CAPEX investment (2017-2018)
  • SAICA: IAS 12 Tax disclosure usefulness (2018)
  • SAICA: Tax practitioner regulatory model (2018/2019)
  • SAICA/UP/UNSW: Tax simplification in a global fiscal world (2018)
Open Surveys 

Project A - Actual cost of Tax Administration Research Project (2016-2019)

Why has SAICA embarked on this Research Project? 

Tax administrative costs have a major impact on business and individuals as taxpayers are concerned that with tax digitalisation and big fiscal data requirements, the cost that taxpayers contribute to the global fiscal system has been exponentially increasing.

SAICA, in a joint initiative with the Financial Intelligence Department of UNISA, are researching an alternative model to the standard cost model to determine the extent of actual costs expended by taxpayers whether for salaries, consulting fees and capital expenditure in respect of tax administration from registration to finalisation of disputes for a given year. This model seeks to provide a more accurate reflection of the status quo and attempt to quantify as a percentage of total tax collections, what the fiscal system is actually costing South Africa, in addition to the 1% of tax collections expended by SARS.

Want to know more, then watch Prof Sharon Smulders discussing this research project or read the Participant Information Letter on Survey

To participate in the surveys, please use the following links to the relevant surveys:

Individual taxpayers 

Small to medium businesses (annual turnover R0 – R325 million)

 

Large corporates (a company with an annual turnover + R325 million)

   

 

 

 

 

Tax Research Team: 

Team Leader

Team Members

In partnership with:

Banking Association of South Africa