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dc.contributor.advisorThomson, Elza.
dc.creatorPethan, Donny.
dc.date.accessioned2011-02-03T13:12:48Z
dc.date.available2011-02-03T13:12:48Z
dc.date.created2003
dc.date.issued2003
dc.identifier.urihttp://hdl.handle.net/10413/2479
dc.descriptionThesis (MBA)-University of Natal, 2003.en_US
dc.description.abstractSouth Africa's re-integration into the global trading economy and its participation in various trade agreements has resulted in an increase in the number of import and export transactions processed by the South African Revenue Services Customs Division. Importers and Exporters are expanding into new markets and regions, which require them to adhere to the legislative administrative requirements, enforced at the various designated Customs branch offices. To achieve Customs compliance, it is necessary that importers and exporters make the correct declaration to the SARS and make available the appropriate documentary information to support import and export transactions. Also, increasing pressure from other government authority and government agencies makes it a prerequisite that any goods cleared for either import and export is properly declared taking cognisance of all Acts enforced by the SARS Customs Division. This research dissertation is aimed at identifying the key factors that impact the SARS Accreditation Scheme / Program to both legitimate and illegitimate traders, it evaluates the benefits of the Accreditation program and determines what actions that are required by the SARS and traders to improve the levels of client service and Customs enforcement by the SARS Customs Division. Based on the analysis, the discrepancy between the current service expectation of the SARS Accreditation Scheme and service delivery by the SARS Customs Division urgently needs to be reviewed in light of Customs enforcement and Customs trade facilitation practices.en_US
dc.language.isoenen_US
dc.subjectIncome tax--Law and legislation--South Africa.en_US
dc.subjectTaxation--Law and legislation--South Africa.en_US
dc.subjectTheses--Business administration.en_US
dc.titleWhat is the effectiveness of the South African Revenue Services accreditation scheme / program on improving the rate of compliance and promoting trade facilitation?en_US
dc.typeThesisen_US


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