Inter-generational perspectives on taxpayer rights in the digitalised tax system

<p dir="ltr">This dataset forms part of a research study that surveyed South Africans from different generations to explore their perceptions of taxpayer rights in an increasingly digitalised tax system. The study investigates how digital transformation within tax administration influences taxpayers’ understanding, exercise, and protection of their rights, particularly in relation to privacy, fairness, access to information, and equality. The digitalisation of tax systems has transformed how taxpayers interact with revenue authorities worldwide. In South Africa, the South African Revenue Service (SARS) has adopted electronic filing (eFiling), auto-assessments, and data-driven compliance mechanisms to enhance efficiency and reduce tax evasion. While these innovations improve transparency and administrative efficiency, they also raise concerns regarding data privacy, algorithmic bias, and equitable access for all taxpayers.</p><p dir="ltr">International examples — such as algorithmic discrimination in the Netherlands and the U.S., and automated welfare debt errors in Australia, highlight the potential risks of digital systems infringing on taxpayer rights. This study situates these global concerns within the South African context, recognising the importance of safeguarding taxpayer rights as tax systems become increasingly automated.</p><p dir="ltr"><br>The primary objective of this research is to examine how different generations of South African taxpayers perceive their rights within digital tax environments. The study specifically investigates generational differences in:</p><ul><li>Awareness and understanding of taxpayer rights;</li><li>Engagement with digital and automated tax platforms; and</li><li>Perceptions of fairness, transparency, and accessibility in digital tax systems.</li></ul><p dir="ltr">By identifying generational gaps in awareness and accessibility, the research seeks to contribute to more inclusive, equitable, and rights-based digital tax policy and administration. The study examines taxpayers from four generational cohorts:</p><ul><li>Baby Boomers (1946–1964)</li><li>Generation X (1965–1980)</li><li>Millennials (1981–1996)</li><li>Generation Z (1997–2012)</li></ul><p dir="ltr">The dataset was collected through a survey administered to South African taxpayers across the above generational groups. Participants were asked about their experiences and perceptions of taxpayer rights in the context of digital tax systems, including eFiling, automated assessments, and online compliance tools.</p><p><br></p>