Supplier acceptance of and engagement in a national tax lottery to enhance domestic revenue mobilisation

The purpose of this study was to determine business owners’ perceptions of a tax lottery system in South Africa. Tax compliance in developing countries is a challenge for governments, which depend on tax revenue to provide public goods and services. A tax lottery system has been recommended for South Africa, where customers would demand receipts for purchases, creating paper trails that would expose tax non-compliant businesses. This study adopts an exploratory approach, using an online survey of suppliers to gauge their perceptions of a South African tax lottery system.