Determining the perceptions and tax compliance of employers and employees regarding the tax to be paid on Fringe benefits on clothing items provided by employers to their employees. This requires a thorough understanding of the legal, financial and social dynamics that are involved, which may include the following:
1. Better understanding fringe benefits and taxation.
2. Undersatnding the employers' perceptions e.g. tax implications of receiving clothing as a benefit and determining tax compliance.
3. Employee awareness and perceptions.
Funding
Research Development Programme (RDP) University of Pretoria (UP)