Perceptions of taxation: A comparative study of different population groups in South Africa

South Africa is a country of diverse cultures, languages, beliefs and backgrounds. It is conceivable that these different population groups may have differing perceptions of taxation resulting from their cultural backgrounds or even their political and social histories. These perceptions may, in turn, influence their attitudes towards tax compliance. It is, therefore, argued that in order to change taxpaying behaviour, perceptions must be first be identified, and then influenced in a positive way towards tax compliance.