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16 eJTR 139 (2018-2019)
Confirming the Fundamental Principles of Taxation Using Interactive Qualitative Analysis

handle is hein.journals/ejotaxrs16 and id is 143 raw text is: eJournal of Tax Research (2018) vol. 16, no. , pp. 139-174 Confirming the fundamental principles of taxation using Interactive Qualitative Analysis Hanneke du Preez' and Madeleine Stiglingh2 Abstract Are the existing guiding principles of taxation scientifically grounded and sufficient to support the growing economic pressures on the global community? This article attempts to base the formulation of the principles of taxation on scientifically defensible research. Keeping the various nuances of taxation in mind, together with their possible roots, and their relevance in practice and in education and research, this article postulates the following question: what are the principles of taxation that are essential to taxation internationally, both in the present and as taxation evolves into the future? This research applies a qualitative research method called Interactive Qualitative Analysis in order to address the specific research question: what are the fundamental principles of taxation? Ten guiding principles were formulated through this qualitative research. The findings were then compared to the history of the principles of taxation that emerged between 1776 and 2015. Eight of these principles were confirmed by the history of the principles between 1776 and 2015 and the remaining two principles were supported by history before 1776. Key words: Taxation, Interactive Qualitative Analysis, fundamental principles, history, focus group 1 Senior lecturer in the Department of Taxation, University of Pretoria, South Africa, hanneke.dupreez@up.ac.za. 2 Professor in the Department of Taxation, University of Pretoria, South Africa, madeleine.stiglingh@up.ac.za. The authors are grateful to three anonymous reviewers for valuable comments. The usual disclaimer applies. 139

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