Exploring individual taxapayer’s perceptions of tax complexity

However, there are more people who believe that the tax system is complex. The complexity is mainly attributed to the challenges taxpayers face in attempting to comply with tax legislation. These challenges include difficulties in keeping up to date with constant changes to legislation, the fear of filing an inaccurate tax return and the general lack of adequate knowledge to confidently handle one’s tax affairs.

http://repository.up.ac.za/handle/2263/43555

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