Abstract
Automated-assessments, which use cutting-edge technology to improve and accelerate
compliance procedures, are a revolutionary approach to tax administration. This research
investigates how auto-assessments might help South African taxpayers comply with tax
laws more often. Authorities hope to reduce administrative costs and promote accurate and
timely tax files by increasing accuracy, efficiency, and transparency through the automation
of tax processes.
This research uses a quantitative approach, collecting information on taxpayers attitudes
and actions related to automated assessments using structured questionnaires. Various
statistical techniques, including regression analysis and descriptive statistics, are used to
measure the correlation between compliance behaviors and auto-assessments.
According to the research, auto-assessments improve tax compliance by streamlining the
filing procedure, reducing mistakes, and promoting more openness and confidence in the
tax system. However, obstacles including lack of technological know-how and physical
constraints might reduce these systems' efficacy. The research concludes with actionable
suggestions for optimizing the use of auto-assessments by tax authorities and legislators,
eventually leading to better tax administration and increased compliance rates.
This research contributes to the broader understanding of how technological advancements
in tax administration can enhance compliance, offering valuable insights for future policy
and administrative strategies aimed at improving tax systems globally. Such methods
include implementing automated assessments to reduce errors and increase efficiency,
utilizing data analytics to identify non-compliance patterns and target audits more effectively,
and enhancing taxpayer services with digital platforms to simplify filing and payment
processes. Additionally, developing robust cybersecurity measures to protect sensitive
taxpayer information and promoting transparency and trust through real-time updates and
communication with taxpayers are crucial steps in modernizing and strengthening tax
systems worldwide.
Criticalwords: auto-assessments; tax compliance; tax authorities