This study used a qualitative research approach in which the main aim was to explore and describe perceptions on personal income tax fraud. According to Leedy and Ormrod (2010:143),
“qualitative research is, by its very nature, flexible and open-ended, and so it continues to evolve over the course of the project”. Esterberg (2002:207) adds that “qualitative research reports traditionally have been more flexible than quantitative research reports”. Qualitative research starts with assumptions, a worldview, the possible use of a theoretical lens, and the study of research problems enquiring into the meaning that individuals or groups ascribe to a social or human problem (Maluleke, 2016:14).
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Creswell (2007:37) concurs, adding that “to study a research problem, a qualitative research approach is used to inquire the natural setting comprising human subjects and places that inform the collection of data, and inductive data analysis establishes the study themes”.
3.3.1 Area demarcation of the SAPS Commercial Crime Unit in Durban
Figure 1: South African Police Service, Durban Commercial Crime Unit location
Source: Google Earth (2017a:n.p.)
Address: 10th Floor John Ross House, Johnson Lane, Victoria Embankment, 4001, Durban
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Figure 2: Location of Durban Directorate of Public Prosecutions, National Prosecuting Authority Specialised Tax Unit
Source: Google Earth (2017b:n.p.)
Address: 6th Floor, 88 Field Street, Joe Slovo Street, 4001, Durban
Durban (Zulu: eThekwini, from Itheku meaning bay/lagoon) is the largest city in the South African province of KZN. Durban's metropolitan municipality ranks third among the most populous urban areas in South Africa after Johannesburg and Cape Town. It is also the second most important manufacturing hub in South Africa after Johannesburg. It forms part of the eThekwini Metropolitan Municipality.
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Durban is famous for being the busiest port in South Africa. It is also one of the major tourism centres because of the city's warm sub-tropical climate and extensive beaches. The Durban Metro, which includes neighbouring towns, has a population of almost 3.5 million people (Statistics South Africa, Community Survey, 2007 in Wikipedia Search, 2017:n.p.), making the combined municipality one of the biggest cities on the Indian Ocean coast of the African continent. It is the largest city in KZN, which is the 2ndmost populous province in South Africa.
It has the highest number of dollar millionaires added per year of any South African city with the number rising at a rate of 200% between 2000 and 2014 (Skade, 2015) (in Wikipedia Search, 2017:n.p.).
Today (i.e. 2017), Durban is the busiest container port in Africa (South African Transport Network, 2011in Wikipedia Search, 2017:n.p.). The Golden Mile, developed as a welcoming tourist attraction in the 1970s, as well as Durban at large, provides ample tourist attractions, particularly for people on holiday from Gauteng. The Golden Mile was redeveloped in late 2009 in time for the Fédération Internationale de Football Association (FIFA) World Cup finals. It was resurfaced and widened between Ushaka Marine World and Moses Mabhida Stadium.
Durban’s most popular beaches are also located along the Golden Mile. This city is also a gateway to the national parks and historic sites of the Zulu Kingdom, and houses the old British Gentlemen’s Club, the City Hall, the Natal Sugar Mills, the Botanical Gardens, Mitchell’s Park (a park lined with flowers where in the Victorian era inhabitants came to relax in their best outfits) and is en route to the Drakensberg (Wikipedia Search, 2017:n.p.). In relation to crime causations, Durban is more dangerous than Johannesburg but much safer than Cape Town (Biblioteca, 2015; Factsheet, 2015) (in Wikipedia Search, 2017:n.p.).
The eThekwini Municipality Integrated Development Plan [IDP] (2013/15:54 & 57) provides that the Metro is committed to making all the necessary contributions to ensure a safe environment for all residents. It also committed itself to continue its involvement in reducing crime rates in the city. However, the key issues relating to crime in Durban include three areas:
(i) unacceptably high levels of crime, (ii) an urban design that is not conducive to ensuring a safe environment; and (iii) limited funding to address high crime levels. The demographics of this city suggest that it is ethnically diverse, with a cultural richness of mixed beliefs and traditions.
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IsiZulu speaking people comprise the largest ethnic group. It has a large number of people of British descent and has the most Indians of any city outside India. The influence of Indians in Durban has been significant, bringing with them a variety of cuisine, culture and religion. Social cohesion in South Africa's third largest city is strong despite a negative outlook from a few individuals (Wikipedia Search, 2017:n.p.) citing (Anahita, 2011).
The population of the city of Durban and the central suburbs such as Durban North, Durban South and the Berea increased by 10.9% between 2001 and 2011 from 536644 to 595061. The number of Black Africans increased while the number of people in all the other racial groups decreased. Black Africans increased from 34.9% to 51.1% while Indian or Asians decreased from 27.3% to 24.0%. Whites decreased from 25.5% to 15.3% as their neighbourhoods have been increasingly overrun by crime. Coloureds decreased from 10.26% to 8.59%. A new racial group, termed as other, was included in the 2011 census at 0.93%.The city’s demographics indicate that 68% of the population are of working age, and 38% of the people in Durban are under the age of 19 years (Durban.gov.za, 2011,cited by Wikipedia, 2017:n.p.).
Economically, the Durban Metropolitan Area (DMA) has a large and diversified economy with strong manufacturing, tourism, transportation, finance and government sectors. Its coastal location and large port gives it comparative advantage over many other centres in South Africa for export-related industries. Durban's subtropical climate, warm marine current and culturally diverse population have drawn in tourists. Durban remains the third richest city in South Africa.
In 2015, a report by AfrAsia Bank and the research company New World Wealth listed Durban among the top cities in Africa with the most millionaires. Durban was placed 7th with 2700 millionaires (Mdhuli, s.a) (in Wikipedia Search, 2017:n.p.).
The city has revitalised its inner areas with the new Durban Point Waterfront development located south-east of downtown sporting Ushaka Marine World and many new residential and leisure developments. Efforts by the city to clean up the business district, new developments in Point and the 2010 FIFA World Cup stadium north of the CBD (Moses Mabhida Stadium) have aided in the economic turnaround. In 2010, Durban was rated as a Gamma-level global city.
Durban's economic contribution to the region indicates that the DMA is the main economic driver in KZN, contributing over half of the province’s output, employment and income.
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In national terms, Durban is the second most important economic complex after Gauteng, accounting for 15% of national output, 14% of household income and 11% of national employment. Regional development corridors link Durban to Richards Bay and Maputo, and Westward to Pietermaritzburg and Johannesburg (Wikipedia Search, 2017:n.p.).