Abstract
The introduction of Robotic Process Automation in the workplace, across multiple industries worldwide, is changing the way in which businesses operate. In a fast-paced world, businesses need to keep up with the latest technological advancements to remain relevant and competitive while also appeasing customers who are becoming more demanding. It is important for business, individuals, government and policymakers to be educated on the subject of Robotic Process Automation and to understand the possible effects that it may have. Something that is missing from a South African perspective and literature is how tax collections is affected by robotics and artificial intelligence.
The main objective in this study was to evaluate the effects of Robotic Process Automation in the workplace on income tax collections from a South African perspective. In order to achieve this objective, it was important to understand the concept and dynamics of Robotic Process Automation through a review of literature. The concepts derived from the literature review formed the basis of the theoretical understanding on the subject. Once a thorough understanding was obtained, the concepts of Robotic Process Automation was applied to a simulated case study.
The data that were collated from the simulated case study depicted the situation of the affected parties at a specific point in time. Through the simulated case study, it was observed how much taxes could possibly be collected by SARS before a business implemented Robotic Process Automation in the workplace versus how much taxes could possibly be collected by
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SARS after a business implemented Robotic Process Automation in the workplace. The purpose of the simulated case study was to test and validate the findings of the theoretical knowledge derived from the literature review.
The validity of the theoretical knowledge was confirmed by the results of the data analysis in the simulated case study. Therefore, this study provides a reliable view of the possible effects of Robotic Process Automation in the workplace on tax collections from a South African perspective.