{"id":36060,"date":"2026-05-04T13:51:42","date_gmt":"2026-05-04T13:51:42","guid":{"rendered":"https:\/\/vut.ac.za\/?p=36060"},"modified":"2026-05-05T08:00:41","modified_gmt":"2026-05-05T08:00:41","slug":"understanding-tax-compliance-in-the-digital-age-dr-thothobela-rachel-khumalo-explores-crypto-assets-and-trust","status":"publish","type":"post","link":"https:\/\/vut.ac.za\/nso\/understanding-tax-compliance-in-the-digital-age-dr-thothobela-rachel-khumalo-explores-crypto-assets-and-trust\/","title":{"rendered":"Understanding tax compliance in the digital age, Dr Thothobela Rachel Khumalo explores crypto assets and trust"},"content":{"rendered":"

“Dr Thothobela Rachel Khumalo\u2019s PhD at VUT examines how crypto asset users in South Africa perceive tax compliance, highlighting the role of trust, knowledge, and regulation.”<\/strong><\/p>\n\n\n\n

04 May 2026 | Story by: Thembelihle Masimula<\/strong> | Picture: Keitumetsi Mokgope<\/strong><\/p>\n\n\n\n

3 minutes read time.<\/p>\n\n\n\n

\"Dr<\/figure>\n\n\n\n

In a world where money is increasingly moving beyond banks and into digital spaces, the question of trust has become as important as the question of compliance. On 24 April 2026, during the Autumn Graduation Ceremonies at the Vaal University of Technology (VUT), Dr Thothobela Rachel Khumalo graduated with a Doctor of Philosophy in Business Administration, joining the University\u2019s 60th generation of graduates. Her research speaks directly to this shifting reality, exploring how South Africans navigate tax obligations in the age of crypto assets.<\/p>\n\n\n\n

Originally from Botlokwa in Limpopo and now based in Johannesburg, Dr Khumalo approached her doctoral study with a clear sense of purpose. The rise of digital financial tools presented not only new opportunities, but also new complexities for national revenue systems. At the centre of her work lies a simple but urgent question: when systems change, what drives people to comply, or not?<\/p>\n\n\n\n

Her study, titled Crypto assets and tax compliance: An interpretive study of user perceptions in South Africa, explores the tension between decentralised financial technologies and traditional tax frameworks. Unlike conventional financial systems, where transactions are visible and structured, crypto assets operate in spaces that are less easily monitored. This creates a gap, not only in enforcement, but in understanding how individuals perceive their responsibility within such systems.<\/p>\n\n\n\n

To explore this, Dr Khumalo adopted a qualitative approach, engaging directly with both crypto asset users and tax practitioners through semi structured interviews. Rather than focusing only on numbers, her research sought to understand behaviour, attitudes, and the often-unseen factors that influence decision making. Through thematic analysis, she uncovered patterns that speak to the human side of compliance.<\/p>\n\n\n\n

Her findings reveal that compliance is not driven by regulation alone. It is shaped by perception, by trust, and by lived experience.<\/p>\n\n\n\n

\u201cCrypto asset users are often reluctant to comply with tax obligations due to perceptions of government corruption and inadequate service delivery,\u201d said Dr Khumalo. \u201cThis highlights the importance of trust and transparency in encouraging voluntary compliance.\u201d<\/p>\n\n\n\n

At the same time, her research shows a contrast in behaviour. Tax practitioners, who operate within regulated environments, are more likely to comply, guided by professional ethics and the awareness of regulatory oversight. Yet across both groups, a common challenge emerged. A lack of clear understanding of crypto asset tax regulations continues to act as a barrier, limiting compliance even among those willing to meet their obligations.<\/p>\n\n\n\n

For Dr Khumalo, this points to a critical gap, not in policy alone, but in communication.<\/p>\n\n\n\n

\u201cFor every new tax legislation enacted, there should be clear guidance and training made available to all stakeholders,\u201d she explained. \u201cThis information must be accessible, easy to understand, and widely distributed through digital platforms.\u201d<\/p>\n\n\n\n

Her work extends beyond academic contribution. It offers practical insight for policymakers, highlighting the need for education, clarity, and engagement in a rapidly evolving financial landscape. It also reinforces the idea that compliance, particularly within a self-assessment system, is as much about relationships and trust as it is about regulation.<\/p>\n\n\n\n

As part of VUT\u2019s 60th generation of graduates, Dr Khumalo\u2019s research reflects the University\u2019s commitment to addressing contemporary challenges through rigorous, relevant scholarship. Her work sits at the intersection of technology, governance, and human behaviour, offering a lens through which the future of public finance can be better understood.<\/p>\n\n\n\n

Looking ahead, she intends to continue exploring taxpayer behaviour, with the aim of influencing policy and strengthening the connection between academic research and government practice. In doing so, she carries forward not only a qualification, but a body of work that speaks to the realities of a changing economy.<\/p>\n\n\n\n

Her journey is a reminder that in an age defined by rapid digital transformation, the most important questions are often not about systems, but about people.<\/p>","protected":false},"excerpt":{"rendered":"

“Dr Thothobela Rachel Khumalo\u2019s PhD at VUT examines how crypto asset users in South Africa perceive tax compliance, highlighting the […]<\/p>\n","protected":false},"author":4,"featured_media":36147,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[47,1],"tags":[],"class_list":["post-36060","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-latest-news-vaal-university-of-technology","category-uncategorized"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/vut.ac.za\/nso\/wp-json\/wp\/v2\/posts\/36060","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vut.ac.za\/nso\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vut.ac.za\/nso\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vut.ac.za\/nso\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/vut.ac.za\/nso\/wp-json\/wp\/v2\/comments?post=36060"}],"version-history":[{"count":3,"href":"https:\/\/vut.ac.za\/nso\/wp-json\/wp\/v2\/posts\/36060\/revisions"}],"predecessor-version":[{"id":36158,"href":"https:\/\/vut.ac.za\/nso\/wp-json\/wp\/v2\/posts\/36060\/revisions\/36158"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vut.ac.za\/nso\/wp-json\/wp\/v2\/media\/36147"}],"wp:attachment":[{"href":"https:\/\/vut.ac.za\/nso\/wp-json\/wp\/v2\/media?parent=36060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vut.ac.za\/nso\/wp-json\/wp\/v2\/categories?post=36060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vut.ac.za\/nso\/wp-json\/wp\/v2\/tags?post=36060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}