ABSTRACT
The primary purpose of this study was to establish on whether South African taxpayers have an in-depth understanding of taxation. In particular, an understanding on the requirements on taxation on companies and directors in relation to normal tax, secondary tax on companies and lastly, piercing of any possible veil.
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The population was from the North-West Province with particular inclination to the Mafikeng area. Sixty nine
resp~ndents
participated in the study after random selection. The questionnaire was the primary instrument of data collection for this study. The data was presented in tables and graphs and analysed using the F-Tests and T-Tests.The responses of directors of companies as opposed to non-directors were what one could safely term unsurprising in that it was, so to speak, what was ordinarily expected; that is, the responses showed that directors had more knowledge regarding tax matter than non-directors. This could be attributed the farmer's everyday exposure tax matters. Stemming from this, it is recommended that a lot of education needs to be done on the part of non-directors in order to familiarise them with tax-related issues. Further, it is recommended that the language used in the tax field be made more accessible so that any taxpayer could understand it.