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BACKGROUND
The new government that took office in South Africa in April 1994 faced a multitude of challenges. Usually, any government investment in tax reform and improvements in tax administration is given a low priority compared to more visible (tangible) and less controversial national programmes (Dhillon & Bouwer 2005:1), but the new South African government was deeply aware of the urgent need to modernise revenue administration in South Africa (Manik 2005:1; Manuel 2002:2). It realised that tax reform can stimulate business by reducing the burden of compliance and by eliminating distorting effects in the economy, thus producing an upward spiral of funding available for other national programmes (Dhillon & Bouwer 2005:1-2).
After years of isolation, South Africa was still “hamstrung” by revenue departments that performed poorly and by a burdensome and bureaucratic tax regime (Manik 2005:1). Under the previous (apartheid) government, there were five different tax administrations – one for South Africa, and one for each of the homeland « states » or so-called TBVC countries – the Transkei, Bophuthatswana, Venda and the Ciskei (Aaron & Slemrod 1999:2). From April 1994, the homelands were abolished, the country was divided into nine provinces and the tax system was earmarked for revision. Since then, most of the revenue-raising authority resides with the national government (Aaron & Slemrod 1999:2).
In the 1990s, internationally, revenue agencies generally began to focus on internal improvements and structural changes (Rettie 2005:1). The revenue administration in South Africa was no exception to these international trends. The new government needed to maximise the efficiency of the revenue-raising instruments at its disposal strategically in order to access funds to address substantial backlogs in the provision of social services and infrastructure to previously disadvantaged communities. Internally, it was apparent that a progressive organisation would require a different organisational culture – one that reflects greater professionalism, a service orientation, high levels of integrity and a passion for learning (Manik 2005:2). This approach contrasted with the existing culture of job entitlement with a civil service ethos (largely clerical clock-watchers who wielded a great deal of power over taxpayers and traders) (Manik 2005:2).
CHAPTER 1 BACKGROUND AND INTRODUCTION
1.1 BACKGROUND..
1.2 RATIONALE FOR THE STUDY
1.3 RESEARCH OBJECTIVE
1.4 DELIMITATION OF THE STUD
1.5 RESEARCH METHOD
1.6 STRUCTURE OF THE THESIS
1.7 SUMMARY.
CHAPTER 2 IDENTIFYING AND DEFINING THE THEORETICAL CONSTRUCTS
2.1 INTRODUCTION.
2.2 SERVICE QUALITY VERSUS SATISFACTION
2.3 SERVICES
2.4 QUALITY
2.5 PERCEIVED SERVICE QUALITY.
CHAPTER 3 THE SERVICE QUALITY CONSTRUCT
3.1 INTRODUCTION
3.2 DEFINING SERVICE QUALITY .
3.3 SERVICES IN GENERAL.
3.4 PUBLIC SECTOR SERVICES
3.5 ELECTRONIC SERVICE QUALITY
3.6 SUMMARY: SERVICE QUALITY.
3.7 CONCLUSION
CHAPTER 4 RESEARCH METHODOLOGY.
4.1 INTRODUCTION.
4.2 RESEARCH ORIENTATION.
4.3 DEFINITIONS
4.4 THE UNIT OF ANALYSIS AND THE POPULATION.
4.5 THE DATA AND ITS COLLECTION.
4.6 SPECIFIC DATA COLLECTION METHOD.
4.7 DESIGN OF THE DATA COLLECTION INSTRUMENT.
4.8 DATA COLLECTION PROCESS .
4.9 DATA ANALYSIS
4.10 RELIABILITY OF THE DATA ANALYSIS.
4.11 INTERPRETATION OF THE DATA
CHAPTER 5 BUILDING THE LENS OF THE CUSTOMER: TRADITIONAL SERVICES
CHAPTER 6 . BUILDING THE LENS OF THE CUSTOMER: E-SERVICES
CHAPTER 7 SUMMARY AND CONCLUSIONS
