Exploring the involvement of tax audit experts in the early stages of tax audits: Empirical evidence from South African Revenue Service (SARS)

David Mhlanga and Kgabo Freddy Masehela
Additional contact information
David Mhlanga: University of Johannesburg
Kgabo Freddy Masehela: University of Johannesburg

International Journal of Research in Business and Social Science (2147-4478), 2023, vol. 12, issue 8, 299-309

Abstract: Tax compliance and evasion pose significant challenges to tax authorities in South Africa and other countries. In recent times, corporate governance issues have increasingly involved tax compliance. This study focuses on unresolved audit issues with the South African Revenue Service (SARS), expensive litigation, and lengthy arbitration with the tax Ombudsman. These issues are complicated by legal elucidations, legislative components, and regulatory frameworks. The paper aims to clarify the purpose of a tax legal audit expert at SARS in the initial phases of an audit procedure. To answer this research question, a thorough mapping review using methodical, technique-based literature evaluation was conducted. The study found that the lack of skilled tax legal audit experts hampers the effectiveness and efficiency of tax audits. Therefore, tax authorities must invest in the skills of tax legal audit experts to improve audit outcomes. Key Words:ax Legal Audit Expert, Audit Procedure, South African Revenue Service

Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ssbfnet.com/ojs/index.php/ijrbs/article/view/2477/2069 (application/pdf)
https://doi.org/10.20525/ijrbs.v12i8.2477 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rbs:ijbrss:v:12:y:2023:i:8:p:299-309

Access Statistics for this article

International Journal of Research in Business and Social Science (2147-4478) is currently edited by Prof.Dr.Umit Hacioglu

More articles in International Journal of Research in Business and Social Science (2147-4478) from Center for the Strategic Studies in Business and Finance Editorial Office,Baris Mah. Enver Adakan Cd. No: 5/8, Beylikduzu, Istanbul, Turkey. Contact information at EDIRC.
Bibliographic data for series maintained by Umit Hacioglu ().