Small and medium-sized enterprises (SMEs) constitute the majority of businesses in emerging economies. However, tax authorities find it challenging to trace SMEs, which results in continuous tax non-compliance. Enforced tax compliance is not always viable because tax authorities are under-resourced versus many existing SMEs. Voluntary tax compliance of SMEs is therefore beneficial for tax authorities. According to the Slippery Slope Framework, voluntary tax compliance improves when there is trust in the tax authority. The purpose of this study was to identify and explore attributes related to trust-based voluntary tax compliance and recommend strategies that may enhance voluntary tax compliance. A qualitative study was undertaken through semi-structured interviews with eight SMEs from the Nelson Mandela Bay Municipality in South Africa. The study found that tax authority legitimacy, procedural and distributive fairness, tax awareness, transparency and communication are attributes of trust in the tax authority that lead to taxpayers trusting the tax authority. Trust in the tax authority positively impacts voluntary tax compliance. It is recommended that the tax authorities treat taxpayers fairly and strive to be seen as competent and transparent. The increased legitimacy of tax authorities influences and improves the tax awareness avenues offered to taxpayers. In addition, the tax authorities may benefit from developing collaborative relationships with various stakeholders to engage taxpayers, specifically SMEs, by providing tax awareness services.
AmaShishini aPhakathi namaNcinci (iiSME) ayinxalenye yesininzi samashishini kuqoqosho olusakhulayo. Nangona kunjalo, abasemagunyeni berhafu bakufumana kungumcelimngeni ukulanda umkhondo weeSME, nto leyo ebangela ukuthi gqolo kokungathotyelwa kwerhafu. Ukuthotyelwa kwemithetho yerhafu okunyanzeliswayo akusoloko kusebenza kuba abasemagunyeni berhafu bayasilela ngezixhobo zokwenza oku xa kuthelekiswa neeSME ezikhoyo ezininzi. Ukuthotyelwa kwerhafu ziiSME ngokuzithandela, ke ngoko kuluncedo kwabasemagunyeni berhafu. NgokweSlippery Slope Framework, ukuthobela imithetho yerhafu ngokuzithandela kuyaphucuka xa kukho intembeko kosegunyeni lerhafu. Injongo yolu phando yayikukuchonga nokuphonononga iimpawu ezinxulumene nokuthotyelwa kwerhafu ngokuzithandela okusekelwe kwintembeko kunye nokucebisa izicwangciso ezinokuthi ziphucule ukuthotyelwa kwerhafu ngokuzithandela. Kwaye kwenziwa uphando oluchazayo ngokuthi kwenziwe udliwanondlebe oluqingqwe lwaphakathi neeSME ezisibhozo kuMasipala oMbaxa iNelson Mandela Bay eMzantsi Afrika. Uphando lufumanise ukuba semthethweni kwigunya lerhafu, ubulungisa obujolise kuhanjiso lweenkonzo ngokwenkqubo, ulwazi ngerhafu, ukwenza izinto elubala nonxibelelwano ziimpawu zentembeko kwigunya lerhafu elikhokekelela ekuthenjweni kwegunya ngabahlawuli berhafu. Intembeko kwigunya lerhafu kunefuthe elihle ekuthotyelweni kwerhafu ngokuzithandela. Kucetyiswa ukuba abasemagunyeni berhafu babaphethe ngobulungisa abarhafi kwaye basebenzele ukubonwa njengabanesakhono nabasebenza elubala. Ukuba semthethweni kwabasemagunyeni berhafu kunefuthe kwaye kuphucula iindlela zolwazi ngerhafu ezinikezelwa kubahlawuli berhafu. Ukongeza, abasemagunyeni berhafu banganenzuzo ekwakheni ubuhlobo bentsebenziswano kunye nabathathinxeba abahlukeneyo ukuze banxulumane nabahlawuli berhafu, ngakumbi amashishini aphakathi namancinci asakhulayo (iiSME) oko bekwenza ngokunikezela ngeenkonzo zolwazi ngerhafu.
Klein en medium-ondernemings maak die meerderheid van ondernemings in opkomende ekonomieë uit. Belastingowerhede vind dit egter uitdagend om klein en medium-ondernemings na te spoor, wat lei tot volgehoue nie-belastingnakoming. Gedwonge belastingnakoming is nie altyd uitvoerbaar nie aangesien belastingowerhede ’n tekort aan hulpbronne het vergelykende met klein en medium-ondernemings. Vrywillige belastingnakoming van klein en medium-ondernemings is dus voordelig vir belastingowerhede. Ingevolge die gladdehelling-raamwerk (Slippery Slope Framework) is daar ’n verbetering in vrywillige belastingnakoming wanneer daar vertroue in die belastingowerheid is. Die doel van hierdie studie was om die kenmerke te identifiseer en te verken wat verband hou met vertrouensgebaseerde vrywillige belastingnakoming en om strategieë aan te beveel wat vrywillige belastingnakoming kan bevorder. ’n Kwalitatiewe studie is onderneem deur halfgestruktureerde onderhoude met agt klein en medium-ondernemings van die Nelson Mandelabaai-munisipaliteit in Suid-Afrika. Die studie het gevind dat die egtheid van belastingowerhede, prosessuele en verdelende billikheid, belastingbewustheid, deursigtigheid en kommunikasie kenmerke van vertroue in die belastingowerheid is wat daartoe lei dat belastingbetalers die belastingowerheid vertrou. Vertroue in die belastingowerheid het ’n positiewe invloed op vrywillige belastingnakoming. Daar word aanbeveel dat die belastingowerhede belastingbetalers billik moet behandel en moet streef om so bekwaam en deursigtig as moontlik te wees. Die toegenome egtheid van belastingowerhede beïnvloed en verbeter die belastingbewustheidsmiddels wat aan belastingbetalers gebied word. Verder kan belastingowerhede voordeel trek uit die ontwikkeling van gesamentlike verhoudings met verskeie belanghebbers om gemoeid te raak met belastingbetalers, veral klein en medium-ondernemings, deur belastingbewustheidsdienste te verskaf.
