Academic literature on the topic 'Tax collection – South Africa'
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Journal articles on the topic "Tax collection – South Africa"
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Robinson, Zurika, and Rebone Gcabo. "Tax compliance and behavioural response in South Africa: an alternative investigation." South African Journal of Economic and Management Sciences 10, no. 3 (July 11, 2013): 357–70. http://dx.doi.org/10.4102/sajems.v10i3.695.
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Taxpayer behaviour has in South Africa moved to the forefront of the investigation of revenue collection with regular tax awareness campaigns being launched by the South African Revenue Service (SARS). Issues relating to tax amnesty and the contribution of the informal sector (second economy) to tax revenue have become important. This paper attempts to find explanations, be they economic or psychological, for taxpayer behaviour in South Africa. Factors influencing tax evasion and ultimately collection targets are thus examined. A questionnaire was designed to determine how individuals, in this case a sample of students, respond when filing taxes. Each question frames a scenario to invoke a specific tax regime. The paper’s unique findings show, generally, that behaviour is to a large extent determined by economic factors, specifically inequality as predicted by the expected utility theory. This theory also successfully predicts 50 per cent of the responses to the control questions. The remaining 50 per cent are explained by combined economic and psychological factors, modelled by the prospect theory. This is significant considering the fact that the results were generated within a developing and not a developed context as is the case in most studies of this type.
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van der Zee, Kirsten, Nicole Vellios, Corné van Walbeek, and Hana Ross. "The illicit cigarette market in six South African townships." Tobacco Control 29, Suppl 4 (March 11, 2020): s267—s274. http://dx.doi.org/10.1136/tobaccocontrol-2019-055136.
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BackgroundWe estimate the size of the illicit cigarette market in low socioeconomic areas in South Africa before and after a tax increase. In 2018, the real excise tax increased by 3% and the value-added tax (VAT) rate increased from 14% to 15%. Thus, the real tax on cigarettes increased by 4%.MethodsA total of 2427 smokers were interviewed over two rounds of data collection (1234 before the tax increase and 1193 after). Data were collected in six townships across four of South Africa’s nine provinces. Smokers were asked about their most recent cigarette purchase. Cigarettes purchased for R1 (US$0.08) or less per stick are presumed illicit, based on a threshold price, which includes production costs and taxes.ResultsIn 2017 and 2018 respectively, 34.6% and 36.4% of smokers in the sample purchased illicit cigarettes. The increase in the proportion of illicit purchases was not statistically significant. Smokers with relatively low socioeconomic status, those who have low levels of education and those who are older or unemployed are most likely to purchase illicit cigarettes.ConclusionsThe illicit cigarette trade in South African townships is widespread. The government should implement an independent track and trace system to curb tax evasion. This would reduce the availability of illicit cigarettes, improve public health and increase excise tax collection.
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Worku, Zeleke. "A socioeconomic analysis of Ethiopian migrant entrepreneurs in South Africa." Problems and Perspectives in Management 16, no. 2 (June 25, 2018): 449–56. http://dx.doi.org/10.21511/ppm.16(2).2018.40.
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The objective of study was to assess and evaluate factors that affect entrepreneurial activities carried out by formal and informal migrant entrepreneurs from Ethiopia who conduct business operations in the nine provinces of South Africa. The study was descriptive and exploratory in nature. The design of the study was descriptive and cross-sectional. Data were collected from a stratified random sample of 3,045 migrant entrepreneurs from Ethiopia who conduct business in the nine provinces of South Africa. Stratified random sampling was used for the selection of eligible entrepreneurs. The study found that about 76% of businesses operated by migrant entrepreneurs from Ethiopia were profitable, whereas the remaining 24% of businesses were not profitable. About 32% of entrepreneurs were attracted to South Africa due to better infrastructural facilities. About 25% of entrepreneurs were attracted to South Africa due to better socioeconomic conditions. About 78% of migrant entrepreneurs had conducted business in South Africa for five years or more at the time of data collection. About 34% of businesses paid tax to the South African Revenue Service (SARS) on a regular basis. About 38% of businesses employed at least one South African in their businesses. About 85% of entrepreneurs stated that they had good working relationships with members of the various local communities in South Africa.
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Ncanywa, Thobeka, and Nosipho Mgwangqa. "The impact of a fuel levy on economic growth in South Africa." Journal of Energy in Southern Africa 29, no. 1 (March 23, 2018): 41–49. http://dx.doi.org/10.17159/2413-3051/jesa.v.1i1.2775.
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Government expenditure is one of the factors that could influence economic growth and it depends on borrowing or on the amount of tax revenue. A fuel levy, as an excise tax charged on petroleum products such as petrol, diesel and biodiesel, can be an important source of revenue for the government. It can, however, be a burden on fuel consumers. The present study, as an effort to address this controversy, used the vector autoregressive approach to examine the impact of fuel levies on economic growth in South Africa. The results showed a long-run unidirectional negative relationship between economic growth and fuel levy. The conclusion was that the economy needs to grow at a higher rate so as to boost tax revenues and public expenditure. Strong revenue collection, therefore, depends on highly increasing economic growth and efficient tax administration. The implication of a growth-oriented tax system is to minimise distortions created by the tax system and create incentives for drivers of economic growth.
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Jooste, Charl, and Ruthira Naraidoo. "Nonlinear Tax Elasticities And Their Implications For The Structural Budget Balance." Journal of Applied Business Research (JABR) 27, no. 4 (June 20, 2011): 113. http://dx.doi.org/10.19030/jabr.v27i4.4661.
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<p>Research on tax elasticities in South Africa mainly employs linear models and shows that taxes evolve symmetrically irrespective of the economic cycle. This study extends this research to show that taxes behave asymmetrically and nonlinearly during expansions and contractions. Estimated linear elasticities imply that a one percent expansion in the cycle increases personal income tax, corporate income tax and value added tax by 1.43, 2.52 and 0.99 percent, respectively. However, estimated nonlinear elasticities are significantly different. During an expansion, the above elasticities increase by 1.89, 2.76 and 2.17 percent, respectively while during a contraction phase these elasticities increase by 0.89, 0.88 and 0.82 respectively. This finding of low tax collection during economic contractions has important implications for fiscal sustainability and overall fiscal prudence in South Africa. The findings of high tax elasticities during expansions might explain the underestimation of revenue by the government.</p>
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Madzivanyika, Ezera. "A diagnosis of the deficiencies in the Zimbabwean value added tax system." Public and Municipal Finance 6, no. 2 (July 3, 2017): 16–26. http://dx.doi.org/10.21511/pmf.06(2).2017.02.
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The paper analyzes the Zimbabwean VAT system. The main objective was to establish and evaluate the gaps within the Zimbabwean VAT system, with the view of closing them so that the Zimbabwean VAT is attuned to the dictates of the best practice VAT. A review of literature was used and the main sources of information were the Zimbabwe Revenue Authority, the South African Revenue Services, literature from various journal articles and books and various reports and legislative instruments. The key finding of the study was that the Zimbabwean VAT system falls short of both the South African and best practice VATs. The main reasons for the gap are; a narrow VAT base fuelled by rampant VAT zero-rates and exemptions; it defies the destination principle; it does not conform to the principle of tax neutrality and tax simplicity; and it has high costs of collection and compliance. The study recommends that the Zimbabwean VAT system should be aligned to the best practice VAT through streamlining VAT privileges and correctly implementing the destination principle. Adequate funding should be allocated to the Zimbabwe Revenue Authority in order to embrace the Information Communication Technology (ICT) drive to reduce costs of compliance and collection.
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Erero, Jean Luc. "Contribution of VAT to economic growth: A dynamic CGE analysis." Journal of Economics and Management 43 (2021): 22–51. http://dx.doi.org/10.22367/jem.2021.43.02.
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Aim/purpose – This study sought to assess the impact of an increased historical fixed VAT rate of 14% to the current rate of 15% on the South African economy. Design/methodology/approach – The method applied in this study was based on a Dynamic Computable General Equilibrium (CGE) model to evaluate the impact of both the VAT rate of 14% and a new rate of 15% on the South African economy. The CGE model has been proven over the years to be a suitable model when evaluating the impact assessment of any shock within an economy. Enhancements were made by the researcher to the direct and indirect tax section of the model, i.e., the direct tax section was disaggregated, such that for both firm and household revenues, a dividend income stream is separated from other income streams. The main reason is to facilitate a detailed analysis of Corporate Income Tax (CIT) and Personal Income Tax (PIT), as well as the latest implemented Dividend Tax (DT). Findings – When VAT was increased from 14% to 15%, the immediate reaction of the shock from the Dynamic CGE model indicates that the Gross Domestic Product (GDP) declined by 0.0002% in 2018, but increased by 0.0028% in the following year (2019). The trend continued until 2021, hence the 1% increase in the VAT tax rate will increase the expected forecast of VAT collection by approximately R3.2 billion on average. Research implications/limitations – The findings of this study will be implemented by the South African government, which will use a dynamic CGE model to assess South Africa’s VAT contribution to the economy. The database of the CGE model was limited to the Social Accounting Matrix (SAM) for 2015. Originality/value/contribution – The study recommends the use of this method for assessing the impact of tax policy changes to the South African economy. The CGE model seems to be the best model as far as the impact assessment of a shock in the econ- omy is concerned. This will assist the South African authorities with their decision mak- ing regarding future VAT revenue. Keywords: South African Revenue Service (SARS), Value Added tax (VAT), Dynamic computable general equilibrium (CGE) model. JEL Classification: H21, C68, E62.
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Essman, Michael, Lindsey Smith Taillie, Tamryn Frank, Shu Wen Ng, Barry M. Popkin, and Elizabeth C. Swart. "Taxed and untaxed beverage intake by South African young adults after a national sugar-sweetened beverage tax: A before-and-after study." PLOS Medicine 18, no. 5 (May 25, 2021): e1003574. http://dx.doi.org/10.1371/journal.pmed.1003574.
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Background In an effort to prevent and reduce the prevalence rate of people with obesity and diabetes, South Africa implemented a sugar-content-based tax called the Health Promotion Levy in April 2018, one of the first sugar-sweetened beverage (SSB) taxes to be based on each gram of sugar (beyond 4 g/100 ml). This before-and-after study estimated changes in taxed and untaxed beverage intake 1 year after the tax, examining separately, to our knowledge for the first time, the role of reformulation distinct from behavioral changes in SSB intake. Methods and findings We collected single-day 24-hour dietary recalls from repeat cross-sectional surveys of adults aged 18–39 years in Langa, South Africa. Participants were recruited in February–March 2018 (pre-tax, n = 2,459) and February–March 2019 (post-tax, n = 2,489) using door-to-door sampling. We developed time-specific food composition tables (FCTs) for South African beverages before and after the tax, linked with the diet recalls. By linking pre-tax FCTs only to dietary intake data collected in the pre-tax and post-tax periods, we calculated changes in beverage intake due to behavioral change, assuming no reformulation. Next, we repeated the analysis using an updated FCT in the post-tax period to capture the marginal effect of reformulation. We estimated beverage intake using a 2-part model that takes into consideration the biases in using ordinary least squares or other continuous variable approaches with many individuals with zero intake. First, a probit model was used to estimate the probability of consuming the specific beverage category. Then, conditional on a positive outcome, a generalized linear model with a log-link was used to estimate the continuous amount of beverage consumed. Among taxed beverages, sugar intake decreased significantly (p < 0.0001) from 28.8 g/capita/day (95% CI 27.3–30.4) pre-tax to 19.8 (95% CI 18.5–21.1) post-tax. Energy intake decreased (p < 0.0001) from 121 kcal/capita/day (95% CI 114–127) pre-tax to 82 (95% CI 76–87) post-tax. Volume intake decreased (p < 0.0001) from 315 ml/capita/day (95% CI 297–332) pre-tax to 198 (95% CI 185–211) post-tax. Among untaxed beverages, sugar intake increased (p < 0.0001) by 5.3 g/capita/day (95% CI 3.7 to 6.9), and energy intake increased (p < 0.0001) by 29 kcal/capita/day (95% CI 19 to 39). Among total beverages, sugar intake decreased significantly (p = 0.004) by 3.7 (95% CI −6.2 to −1.2) g/capita/day. Behavioral change accounted for reductions of 24% in energy, 22% in sugar, and 23% in volume, while reformulation accounted for additional reductions of 8% in energy, 9% in sugar, and 14% in volume from taxed beverages. The key limitations of this study are an inability to make causal claims due to repeat cross-sectional data collection, and that the magnitude of reduction in taxed beverage intake may not be generalizable to higher income populations. Conclusions Using a large sample of a high-consuming, low-income population, we found large reductions in taxed beverage intake, separating the components of behavioral change from reformulation. This reduction was partially compensated by an increase in sugar and energy from untaxed beverages. Because policies such as taxes can incentivize reformulation, our use of an up-to-date FCT that reflects a rapidly changing food supply is novel and important for evaluating policy effects on intake.
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Mothibi, Lerato, and Precious Mncayi. "The nexus between government revenue and macroeconomic objectives in a developing country: A case of South Africa." 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, no. 1 (December 9, 2020): 92. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(92).
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The state of the economy, public confidence, fiscal policy choices as well as administrative efficiency all play an important role in revenue outcomes. Over the last decade, the South African economy has endured prevailing challenges of a weak economic growth, growing public sector wage bill that has exacerbated spending, widening budget deficit, and excessively growing public debt levels among others. Amidst these challenges, the country's revenue collection has continued to perform below expectations, fuelling increased vulnerability. The significance of acquiring and generating more revenue has become evident, especially during the ongoing Coronavirus pandemic and worsening socio-economic indicators which are all but painting gloomy economic prospects. Having an understanding of the nexus between the revenue and macroeconomic objectives of the government is crucial for the formulation of sustainable fiscal policy as well as the realisation of long-term growth and development. The primary objective of this study is therefore to analyse the relationship between government revenue and macroeconomic objectives in the South Africa. The study followed a quantitative research approach using quarterly time series data from 1995Q1 to 2020Q2. The analysis entailed descriptive and econometric analysis. Specifically, an Autoregressive Distributed Lag (ARDL) model was employed to determine the long and short run effects of government revenue and macroeconomic objectives in South Africa. The choice of this estimation model was driven by the consistency in the results it produces while at the same time, allowing the use of data regardless of its stationarity (I(0), I(1) or a combination). In addition, the Toda Yamamoto Non-Granger causality test was employed to determine causality between the selected variables. Keywords: government revenue; non-tax government revenue; macroeconomic objectives; government spending; South Africa
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Murithi, H. M., J. S. Haudenshield, F. Beed, G. Mahuku, M. H. A. J. Joosten, and G. L. Hartman. "Virulence Diversity of Phakopsora pachyrhizi Isolates From East Africa Compared to a Geographically Diverse Collection." Plant Disease 101, no. 7 (July 2017): 1194–200. http://dx.doi.org/10.1094/pdis-10-16-1470-re.
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Soybean rust, caused by the biotrophic pathogen Phakopsora pachyrhizi, is a highly destructive disease causing substantial yield losses in many soybean producing regions throughout the world. Knowledge about P. pachyrhizi virulence is needed to guide development and deployment of soybean germplasm with durable resistance against all pathogen populations. To assess the virulence diversity of P. pachyrhizi, 25 isolates from eight countries, including 17 isolates from Africa, were characterized on 11 soybean genotypes serving as differentials. All the isolates induced tan lesions with abundant sporulation on genotypes without any known resistance genes and on soybean genotypes with resistance genes Rpp4 and Rpp5b. The most durable gene was Rpp2, where 96% of the isolates induced reddish brown lesions with little or no sporulation. Of the African isolates tested, the South African isolate was the most virulent, whereas those from Kenya, Malawi, and some of the isolates from Tanzania had the lowest virulence. An Argentinian isolate was virulent on most host differentials, including two cultivars carrying multiple resistance genes. Ten distinct pathotypes were identified, four of which comprised the African isolates representing considerable P. pachyrhizi virulence. Soybean genotypes carrying Rpp1b, Rpp2, Rpp3, and Rpp5 resistance genes and cultivars Hyuuga and UG5 were observed to be resistant against most of the African isolates and therefore may be useful for soybean-breeding programs in Africa or elsewhere.
Dissertations / Theses on the topic "Tax collection – South Africa"
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Jaramba, Toddy. "Voluntary disclosure programmes and tax amnesties: an international appraisal." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1015666.
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Tax amnesties are government programs that typically allow a short period of time for tax evaders to voluntarily repay previously evaded taxes without being subject to penalties and prosecution that discovery of such tax evasion normally brings. Tax amnesties differ widely in terms of coverage, tax types, and incentives offered. A state’s Voluntary Disclosure Programme is another avenue available to taxpayers to assist them in resolving their state tax delinquencies. This programme is an on-going programme as compared to a tax amnesty, which is there for a limited time period only. The main goal of the research was to describe the tax amnesty and the voluntary disclosure programmes in South Africa and to assess their advantages and disadvantages. This thesis also discussed another form of voluntary disclosure programme, referred to as an Offshore Voluntary Disclosure Programme, which allows taxpayers with unreported foreign bank accounts, and presumably unreported foreign income, to voluntarily disclose their affairs. The study found that, due to tax amnesties, Government raises more tax revenue not only in the short run from collecting overdue taxes but also by bringing former non-filers back into the tax system for the long run. It was also found that, initially short-run revenue brought in from overdue taxes will be positive for the first amnesty and then decline each time the amnesty is offered repeatedly. The reason for the decline in revenue might be that tax amnesties provide incentives for otherwise honest taxpayers to start evading taxes because they will anticipate the offering of future amnesties, thereby weakening tax compliance. The costs associated with amnesty programmes include negative long run revenue impact and also that amnesty programmes reduce compliance by taxpayers in the long-run. In South Africa tax amnesties, especially the voluntary disclosure programme, are likely to be successful since they will increase the revenue yield and also bring non-filers back on the tax rolls.
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Mahlunge, Amanda Nyasha. "The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/12896.
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Includes bibliographical references.The primary focus of this paper is on the cross-border supply of electronic services into South Africa by non-resident e-commerce businesses. This paper will discuss the nature of electronic commerce (e-commerce) and electronic services; the impact that e-commerce has on indirect taxes such as value-added tax; the previous legislation and its shortfalls; the nature of the new legislated VAT amendments; the problems that were faced by the tax authorities in its efforts to enact the new tax VAT amendments; the problems that the South African Revenue Services (SARS) may face in enforcing compliance with the new tax legislation; the guidelines that have been put forward by the Organisation for Economic Co-operation and Development (OECD) with regard to international trade over the internet; and the measures that have been put in place in other jurisdictions that directly deal with e-commerce.
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Schweitzer, A. G. "Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue." Master's thesis, University of Cape Town, 1991. http://hdl.handle.net/11427/22172.
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Bibliography: pages 133-135.There is an administrative law relationship between the taxpayer and the Commissioner for Inland Revenue, (hereinafter referred to as 'the Commissioner') The basis of this relationship is that the Commissioner is required to collect tax and the taxpayer is required to pay the tax. In exercising his powers under the Income Tax Act No. 58 of 1962 (hereinafter referred to as the Act), the Commissioner has been conferred with discretionary powers. In this thesis, this administrative law relationship is examined with specific reference to the means of regulating the exercise by the Commissioner of his discretionary powers. There are a number of ways in which the discretionary powers of the Commissioner may be regulated. Generally discretion may be regulated by 'rule based administrative action' (1). This means that discretionary power is exercised subject to internal rules which state how discretionary power must be exercised. Another method of regulating the exercise of discretionary power is subsumed under the category of 'adjudicative techniques of decision' (2). The essence of the latter category is that the affected person participates in the decision which affects him. The exercise of discretionary power may be regulated furthermore if the Minister who has responsibility for the Department is required to be responsible for and account publicly for the actions of his subordinate. In this thesis, examples of rule based administrative action and adjudicative techniques of decision are examined.
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Nzombe, Kudzanayi. "Garnishee orders as a tax collection tool: a critical review of the South African and Zimbabwean models." Thesis, Rhodes University, 2017. http://hdl.handle.net/10962/8082.
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Taxation statues of most jurisdictions contain provisions that deal with defaulting taxpayers. The taxation statutes of Zimbabwe and South Africa have employed the concept of garnishee orders as a method of recovering tax. This method is codified in the respective taxation statutes under the guise of “third party appointments”, or simply “appointment of an agent”. This method is very convenient and expeditious for the tax collection authorities, namely, the Zimbabwe Revenue Authority (ZIMRA) and the South Africa Revenue Service (SARS). Other jurisdictions have also employed this method, with varying degrees of invasiveness into the taxpayers’ constitutional rights. The concept of garnishee orders can have negative constitutional implications for the taxpayers in both Zimbabwe and South Africa. In Zimbabwe, compared to South Africa, the tax collection field is not as developed in terms of jurisprudence and the legislation. There are lessons that Zimbabwe could learn from South Africa, considering that the latter has experienced more than two decades of constitutional democracy. Therefore, in order to identify areas for development, the two jurisdictions are critically reviewed, with particular attention to the legislative provisions and case law dealing with garnishee orders in the tax collection context. Approaches employed by other countries in relation to similar concepts and provisions are also analysed. The lessons learned from this analysis could suggest a less invasive method of recovering tax from defaulting taxpayers and an approach to be followed by the tax authorities, ZIMRA and SARS that would allow them to fulfil their responsibilities and mandate with taxpayer-friendly measures.
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Theron, Nico. "A comparative study of value added tax collection methods in the context of e-commerce and virtual worlds from a South African perspective." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26408.
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E-commerce and transactions in virtual worlds has monetary value and may lead to actual cash flows. Where real money trade occurs tax authorities are bound to seek ways and means in which to levy and collect taxes (Pienaar, 2008:38). Previous research on the application of the South African income tax laws to transactions in virtual worlds has been conducted. The application of the charging section of the value added tax laws in South Africa has also been researched in the context of e-commerce and transactions in virtual worlds. Limited research has been conducted on the actual value added tax collection methods in the context of e-commerce and transactions in virtual worlds. This study critically analyses the value added tax collection methods employed in South Africa in the context of ecommerce and transactions in virtual worlds and compares the extent of its application to the extent of the goods and services tax collection methods’ application employed in Australia in this context. The study concludes that that the value added tax collection methods employed in South Africa and the goods and services tax collection methods employed in Australia are similar. Special rules have been adopted in Australia to ensure goods and service taxes are collected on the supply electronic goods. This is not the case in South Africa. However, in the case of transactions in virtual worlds, both countries’ collection methods struggle in ensuring value added tax and goods and service taxes is collected where the supplier of a virtual item is foreign in relation to South Africa or Australia. AFRIKAANS : E-commerce en transaksies in virtuele wêrelde het monetêre waarde en mag in sekere omstandighede kontantvloeie tot gevolg bring. Wanneer regte geld verhandel word sal belasting owerhede altyd maniere soek om belasting the hef op die onderliggende transaksies en dit in te vorder (Pienaar, 2008:38). Vorige navorsing rakende die toepassing van die Suid Afrikaanse inkomste belasting wetgewing in virtuele wêrelde is al voorheen gedoen. The toepassing van die heffings artikel in the belasting op toegevoegde waarde (BTW) wetgewing op e-commerce en transaksies in virtuele wêrelde was ook al vorheen nagevors. Min navorsing was gevind wat aleenlik fokus op die invorderings meganismes in die BTW wetgewing in die konteks van transaksies in virtuele wêrelde en e-commerce. Hierdie studie analiseer krities die toepassing van die invorderings meganismes in die Suid Afrikaanse BTW wetgewing in die konteks van e-commerce en transaksies in virtuele wêrelde en vergelyk die toepassing daarvan met die toepassing van die Australiaanse goods and services tax wetgewing se invorderings meganismes in dieselfde konteks. Die studie lig uit dat die twee lande se invorderings meganismes baie dieselfde is. The Australiaanse wetgewing maak egter spesiale voorsiening vir lewerings met betrekking tot e-commerce. Dit is nie die geval in Suid Afrika nie. Met betrekking tot transaksies in virtuele wêrelde sukkel beide lande se invorerings meganismes om seker maak dat BTW en goods and services tax ingevorder word waar die verskaffer nie Suid Afrikaans of Australiaans is nie.Dissertation (MCom)--University of Pretoria, 2012.
Taxation
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Tarrant, Greg. "The distinction between tax evasion, tax avoidance and tax planning." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.
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Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income Tax Act they begin with a review of the distinction between tax evasion, tax avoidance and tax planning. Following a call for comment the SARS issued an Interim Response followed by the Revised Proposals which culminated in the withdrawal of the longstanding general anti-avoidance rules housed in section 103(1) and the introduction of new and more comprehensive anti-avoidance rules. In addition, the SARS has adopted an ongoing media campaign stressing the importance of paying tax in a country with a large development agenda like that of South Africa, the need for taxpayers to adopt a responsible attitude to the management of tax and the inclusion of responsible tax management as the greatest measure of a taxpayer's corporate and social investment. In tandem with this message the SARS have sought to vilify those taxpayers who engage in tax avoidance. The message is clear: tax avoidance carries reputational risks; those who engage in tax avoidance are unpatriotic or immoral and their actions simply result in an unfair shifting of the tax burden. The SARS is not alone in the above approach. Around the world tax authorities have been echoing the same message. The message appears to be working. Accounting firms speak of a "creeping conservatism" that has pervaded company boardrooms. What is not clear, however, is whether taxpayers, in becoming more conservative, are simply more fully aware of tax risks and are making informed decisions or whether they are simply responding to external events, such as the worldwide focus by revenue authorities and the media on tax avoidance. Whatever the reason, it is now critical, particularly in the case of corporate taxpayers, that their policies for tax and its attendant risks need to be as sophisticated, coherent and transparent as its policies in all other areas involving multiple stakeholders, such as suppliers, customers, staff and investors. How does a company begin to set its tax philosophy and strategic direction or to determine its appetite for risk? A starting point, it is submitted would be a review of the distinction between tax evasion, avoidance and planning with a heightened sensitivity to the unfamiliar ethical, moral and social risks. The goal of this thesis was to clearly define the distinction between tax evasion, tax avoidance and tax planning from a legal interpretive, ethical and historical perspective in order to develop a rudimentary framework for the responsible management of strategic tax decisions, in the light of the new South African general anti-avoidance legislation. The research methodology entails a qualitative research orientation consisting of a critical conceptual analysis of tax evasion and tax avoidance, with a view to establishing a basic framework to be used by taxpayers to make informed decisions on tax matters. The analysis of the distinction in this work culminated in a diagrammatic representation of the distinction between tax evasion, tax avoidance and tax planning emphasising the different types of tax avoidance from least aggressive to the most abusive and from the least objectionable to most objectionable. It is anticipated that a visual representation of the distinction, however flawed, would result in a far more pragmatic tool to taxpayers than a lengthy document. From a glance taxpayers can determine the following: That tax avoidance is legal; that different forms of tax avoidance exist, some forms being more aggressive than others; that aggressive forms of tax avoidance carry reputational risks; and that in certain circumstances aggressive tax avoidance schemes may border on tax evasion. This, it is envisaged, may prompt taxpayers to ask the right questions when faced with an external or in-house tax avoidance arrangement rather than simply blindly accepting or rejecting the arrangement.
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Fourie, Michiel Philippus Willem. "Attracting investment into South African property investment vehicles : evaluating tax." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/24354.
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South African property investment vehicles consist of collective investment schemes in property (CISPs), also known as property unit trusts (PUTs) and property loan stock (PLS) companies. The application of sections 25B(1), 11(s), 10(1)(k)(i)(aa) and 64B(5)(b) of the Income Tax Act 58 of 1962 (“the Act”) and paragraph 67A(1) of the Eighth Schedule to the Act result in these property investment vehicles being taxed based on their legal form, that of a trust versus a company, rather than on their common purpose. The South African Revenue Service recognised these inconsistencies in the 2007/8 budget tax proposals and proposed that it be reviewed. In December 2007, National Treasury released a discussion paper on the reform of the listed property investment sector in South Africa. The discussion paper is aimed at adopting a real estate investment trust (REIT) regime in South Africa to make South African property investment vehicles more attractive to foreign investors as well as to address the current tax inconsistencies and fragmented regulation of the South African listed real estate sector. In this study, the current inconsistent tax treatment of these property investment vehicles is reviewed, both as to how they apply to the property investment vehicle and to their respective investors. This study further reviews how REITs in selected other countries are regulated and taxed and National Treasury’s proposals as to how REITs applicable in South Africa should be regulated and taxed. CopyrightDissertation (MCom)--University of Pretoria, 2010.
Taxation
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Salmon, Catherine Anne. "An analysis of the income tax treatment of South African collective investment schemes in securities." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/5902.
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Includes abstract.Includes bibliographical references.
This dissertation analyses the legal nature of the relationship between a South African collective investment scheme in securities and the investors in such a scheme and on the basis of these findings identifies how the income tax treatment of such schemes differs, in law and in practice, from the tax treatment which would apply in the absence of any specific provisions in the Income Tax Act relating to these parties.
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Mpinganjira, Peter F. "Tax gap reduction strategy in South Africa." Thesis, University of Manchester, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.627954.
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This dissertation presents the findings of a research study that has identified the main ways in which South African large companies in the manufacturing sector avoid taxes and measures the size of the tax gap. Specifically the study examines the motor vehicle manufacturers, automotive component manufacturers and packaging manufacturers. The study primarily deals with tax avoidance arising from transfer pricing manipulations among both foreign owned and South African owned Multinational Enterprises (MNEs). The literature review covered in the study includes; public value and strategic management in the public sector; measuring the tax gap; compliance risk management; tax avoidance; General Anti-avoidance Rules (GAARs); transfer pricing and competition for foreign direct investment (FDI). The study presents rich data collected from nine case studies for the period 1998 to 2005. The key findings for this period include; (i) The tax gap is estimated at 214% and 30% of the taxes declared and paid on a timely basis by the car manufacturing sector and the packaging manufacturing sector respectively. (ii) The estimated amount of money lost from the South African economy through manipulation of transfer prices is R39.565 billion (about £2.6 billion) with corporate income tax implications of R14.404 billion (£960 million). (iii) For every R1 of motor industry programme incentive given to three car manufacturers (excluding VAT refunds), the government has lost approximately R2 through transfer pricing. (iv) FDI appears to have taken more out of the South African economy than it had put in, Some analyses show that there is negative invested capital among the three car manufacturers. (v) Foreign-controlled multinational enterprises avoided more taxes than SA-controlled multinationals. The taxes avoided by foreign-controlled multinationals represented 4.56% of the company turnover between 1998 and 2005 while the taxes avoided by SA-controlled multinational enterprises were 0.69% of turnover. (vi) Statistically, in the car manufacturin'g sector, there is a strong positive correlation of 87% between the amount of taxes avoided and the amount of annual incentive bonuses approved by the parent companies for distribution among employees of the SA subsidiaries, including some senior management. In a regression analysis, the amount of taxes avoided explains 75% of the variability in the level of incentives bonuses. The study recommends that the SA Government should set up an 'Incentive Risk Management' committee. It calls for more contact and dialogue between the Commissioner of South African Revenue Service (SARS) and the CEOs of the car manufacturers and encourages the setting up of an Enforcement Centre of Excellence within SARS. It also provides suggestions on reducing the tax gap and recovering lost taxes while effectively managing the threat of disinvestment or capital flight.
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Lelope, Matome Rotley. "Penalties for impermissible tax avoidance in South Africa." Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60059.
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Tax avoidance is a complex concept that creates uncertainty in the South African tax law system and results in revenue loss. Tax avoidance is a broad concept that constitutes permissible tax avoidance and impermissible tax avoidance. The main difference between impermissible tax avoidance and permissible tax avoidance is that the former is illegal and the latter is legal. To deal with, amongst other problems caused by impermissible tax avoidance, revenue loss, South Africa introduced the GAAR to curb impermissible tax avoidance. In doing so, the GAAR rejects tax avoidance arrangements that are found to be abusive and allows permissible tax avoidance.
The South African GAAR is aimed at curbing impermissible tax avoidance arrangements that, inter alia, result in tax benefits with the sole or main purpose to obtain that tax benefit. The problem with this GAAR is that it does not clearly differentiate between permissible tax avoidance and impermissible tax avoidance. A taxpayer who gets caught by the GAAR is subjected to the provisions of section 80B of the ITA. The consequences in section 80B are corrective measures and do not result in any disincentive to the taxpayer except that the taxpayer only pays the amount of tax that would have been due in the absence of the avoidance arrangement.
This research is aimed at investigating the effectiveness of the GAAR as a weapon against impermissible tax avoidance. In testing the effectiveness of the GAAR, the remedies available against taxpayers that enter into impermissible tax avoidance transactions are critically analysed. The South African GAAR is compared to three foreign GAAR?s and it is recommended that South Africa consider introducing penalties as is the case in other countries such as Australia and the UK. In investigating the effectiveness of the GAAR as a weapon against impermissible tax avoidance, foreign legislation and case law is compared to South African legislation and case law in order to determine whether South African GAAR needs penalties to deter impermissible tax avoidance more effectively.Mini Dissertation (LLM)--University of Pretoria, 2016.
Mercantile Law
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Books on the topic "Tax collection – South Africa"
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Sending them a message: Culture, tax collection, and governance in South Africa. Johannesburg: Centre for Policy Studies, 1999.
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Williams, Robert C. Income tax in South Africa: Cases & materials. 3rd ed. Durban: LexisNexis, 2009.
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Williams, R. C. Income tax and capital gains tax in South Africa: Law & practice. 3rd ed. Durban: Butterworths, 2001.
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Williams, R. C. Income tax in South Africa: Cases and materials. Durban: Butterworths, 1995.
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Williams, R. C. Income tax in South Africa: Law and practice. 2nd ed. Durban: Butterworths, 1995.
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Williams, R. C. Income tax in South Africa: Law and practice. 4th ed. Durban: LexisNexis Butterworths, 2006.
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Income tax in South Africa: Law and practice. Kenwyn [South Africa]: Juta & Co. in association with Divaris Stein Publishers, 1994.
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Williams, Robert C. Income tax in South Africa: Cases and materials. 2nd ed. Durban: LexisNexis Butterworths, 2005.
Find full textBook chapters on the topic "Tax collection – South Africa"
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Steyn, Theuns, and Madeleine Stiglingh. "The Complexity of Tax Simplification: Experiences from South Africa." In The Complexity of Tax Simplification, 157–86. London: Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/9781137478696_8.
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de Luna, Kathryn M., and Jeffrey B. Fleisher. "The Politics of Food Collection in South Central Africa." In Speaking with Substance, 31–46. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-91036-9_2.
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Olukuru, John, and Barrack Mandela. "Tax Buoyancy: A Comparative Study Between Kenya and South Africa." In Development Finance, 51–72. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-54166-2_3.
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Kaggwa, Martin. "Contextualizing of Organized Labour Position on Carbon Tax in South Africa Using a Qualitative System Dynamics Model." In The Nexus: Energy, Environment and Climate Change, 319–29. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-63612-2_20.
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Leibbrandt, Murray, Vimal Ranchhod, and Pippa Green. "South Africa." In Inequality in the Developing World, 205–30. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198863960.003.0009.
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In this chapter the authors synthesize the findings from several recent studies on South Africa’s high income inequality. These studies use new datasets—including income tax data—and new empirical methods to investigate the drivers of household income and individual earnings inequality in South Africa. Increased returns to experience and an increased rate of return to tertiary qualifications are key drivers of a widening earnings distribution. Tax data merged with survey data show that those at the top of the earnings and income distributions have done well in both absolute and relative terms, thus increasing inequality. Direct taxes and social grants are progressive, indirect taxes are less progressive, and tax exemptions for health insurance and pension fund contributions are regressive. A significant proportion of the current middle class are vulnerable to falling into poverty. Overall, South Africa has not made progress in reducing its extreme inequality over the past decade.
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"South Africa." In Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping. OECD, 2021. http://dx.doi.org/10.1787/c462518e-en.
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Hase, Patrick H. "Registration for the Land Tax and the Collection of Land Tax." In Custom, Land and Livelihood in Rural South China, 70–93. Hong Kong University Press, 2013. http://dx.doi.org/10.5790/hongkong/9789888139088.003.0004.
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"How can the tax system meet revenue raising challenges?" In OECD Economic Surveys: South Africa 2015, 95–130. OECD, 2015. http://dx.doi.org/10.1787/eco_surveys-zaf-2015-6-en.
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Hausman, David, and Precious Zikhali. "Raising Tax Revenue." In Making It Happen: Selected Case Studies of Institutional Reforms in South Africa, 55–70. The World Bank, 2016. http://dx.doi.org/10.1596/978-1-4648-0768-8_ch3.
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"THE TAX STATE IN COMPARATIVE PERSPECTIVE." In Race and Regionalism in the Politics of Taxation in Brazil and South Africa, 38–67. Cambridge University Press, 2003. http://dx.doi.org/10.1017/cbo9780511615658.002.
Full textConference papers on the topic "Tax collection – South Africa"
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Boshoff, Douw. "PROPERTY TAX IN SOUTH AFRICA – AN EVALUATION OF CURRENT PRACTICE." In 14th African Real Estate Society Conference. African Real Estate Society, 2014. http://dx.doi.org/10.15396/afres2014_116.
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Nel, Rudie. "TAX PREFERENCE FOR DIFFERENT PAYOUT METHODS OVER A PERIOD OF TAX REFORM IN SOUTH AFRICA." In 52nd International Academic Conference, Barcelona. International Institute of Social and Economic Sciences, 2019. http://dx.doi.org/10.20472/iac.2019.052.048.
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Gezon, Chris, David Larance, Scott Foster, Stephen Hudson, and Garrick Louis. "Developing a water collection and filtration system in Limpopo, South Africa." In 2010 IEEE Systems and Information Engineering Design Symposium (SIEDS). IEEE, 2010. http://dx.doi.org/10.1109/sieds.2010.5469665.
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Heysell, Scott, Tania A. Thomas, Prashini Moodley, Phindile Mhlongo, Zareena Solwa, Sheila Bamber, Anthony Moll, et al. "Improving Tuberculosis Diagnosis In Pediatric Patients From Rural South Africa By Intensifying Specimen Collection." In American Thoracic Society 2011 International Conference, May 13-18, 2011 • Denver Colorado. American Thoracic Society, 2011. http://dx.doi.org/10.1164/ajrccm-conference.2011.183.1_meetingabstracts.a4888.
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Liebenberg, G. R., and A. L. Visagie. "Remediation of Sites Contaminated With Depleted Uranium in South Africa." In ASME 2003 9th International Conference on Radioactive Waste Management and Environmental Remediation. ASMEDC, 2003. http://dx.doi.org/10.1115/icem2003-4964.
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Like many other countries, South Africa embarked on a project involving the development of depleted uranium armour piercing ammunition during the 1980’s. Several weapon systems were tested on two proof ranges in the Northern Cape region of South Africa. These tests were conducted up to 1989 when a decision was taken to terminate the project. NECSA was contracted for the radiological clean up of these sites contaminated with depleted uranium (DU), which became a priority since 1997. The project, which was completed in 2002, was a first of its kind in South Africa and, even internationally, a unique operation. A phased approach was followed for the preparatory and clean-up activities. The first part of the presentation covers the development and planning phases of the project with particular reference to: • Introduction and typical radiological characteristics of depleted uranium weapons proof ranges. • Problem definition – extent of site contamination and site characteristics. • Development of the clean-up strategy for the sites. The second part of the presentation covers the various phases implemented for the clean up of the respective sites with specific reference to the on-site operations and methodology, radiation protection control measures, problems encountered and findings during various phases of the operation. The respective clean-up phases were the following: • Removal of surface contamination. This meant collection of objects from the surfaces of the strata identified in the radiological surveys performed on the respective sites. • Extended surface clean-up operation. This operation became eminent after a report, modelling trajectory paths, indicated that DU fragments could be expected outside the areas covered by the original site surveys. An area of ± 6 million m2 was covered by the extended clean up operation. • Contaminated metal clean-up operation. Metal target plates contaminated with entrapped uranium penetrators or layers of surface contamination had to be processed and removed from the sites. • Volume reduction by performing the following steps: * Collection of contaminated soil from the identified strata. A total of ± 35000-m3 soil was collected and stockpiled during this operation on the respective sites. * Mechanical screening of the collected soil to fractionate the DU penetrator remains into different size fractions. * Radiological screening of the soil containing the various size fractions to remove the uranium metal particles. • Radioactive waste management. The contaminated material and DU had to be removed from the sites and disposed of. Various routes were employed to execute this phase. • Materials and site clearance. Throughout each phase of the total clean-up operation radiation protection control measures were implemented based on prospective hazard assessments. The measures were further applied in such a way as to minimize exposures. At no stage did the actual exposures exceed the exposures estimated for each phase. The project was finally completed and cleared by the National Nuclear Regulator in July 2002.
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Kuriakose, Rangith. "Freshman African engineering student perceptions on academic feedback – A case study from Digital Systems 1." In Third International Conference on Higher Education Advances. Valencia: Universitat Politècnica València, 2017. http://dx.doi.org/10.4995/head17.2017.4823.
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Providing effective and quality feedback to students in higher education has been identified as an integral part of quality teaching by many researchers in the field of education. However, student perceptions vary drastically as to what they perceive academic feedback to really be. Therefore, this paper aims to present freshman engineering student perceptions of academic feedback from an African perspective. The reason for targeting this group is due to their high dropout rate in higher education in South Africa (around 60%). Quantitative data was collected from freshman engineering students enrolled for a module termed Digital Systems 1 at the Central University of Technology in South Africa. A questionnaire was used as the main data collection instrument featuring 21 close ended questions. The results presented in this paper indicate that almost two-thirds (65%) of the respondents believe that a “grade” written on a test script does not constitute academic feedback. The majority of the respondents (76%) expect some kind of academic feedback regarding their work, either in writing or orally from their lecturer. A good majority (86%) of students perceived that getting written comments on their assessments would encourage them to approach the lecturer to seek further clarification. A key recommendation of this study is to find a mechanism or technique of providing constructive feedback to all enrolled students, even in large classes. This needs to be done from the outset of the module in order to reduce the current high dropout rates among freshman engineering students.
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Cap, Constant. "The Importance of Participation and Inclusion in African Urbanization. A focused look at Transport and Housing Projects." In 55th ISOCARP World Planning Congress, Beyond Metropolis, Jakarta-Bogor, Indonesia. ISOCARP, 2019. http://dx.doi.org/10.47472/dmcz6151.
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According to the World Bank (2015) Africa’s urbanization rate has surpassed other parts of the world. It is believed that by 2030, over 50% of Africans will reside in Urban Centres. Kenya is among the African counties that has experienced a tremendous increase in her urban population. This is most visible in the capital, the primate city of Nairobi. The growth has led to increased pressure on basic needs like housing, transport, water, education and security. Coupled with unequal economic development and social benefits, the result has been the tremendous expansion of informal sectors across fields. To respond to some of this pressure, the central government has vowed initiate large projects in housing, transport, water and others (Republic of Kenya, 2018). Newly enacted legislation also provides for the establishment of multi-sectoral urban boards to oversee the delivery of some services. Among the major projects coming up include Affordable Housing schemes and Mass Rapid Transport investments such as Bus Rapid Transit and expanded commuter rail systems. However, experience from the past both in Nairobi and other Cities has taught us the importance of inclusion, empathy and participation in such projects. Recent times have shown that public projects tend to ignore these and other key elements leading to massive failure of investment. The paper investigates case studies from similar projects in other parts of Africa, Bus Rapid Transit Projects in Lagos, Dar es Salaam and South African Cities; past Slum Upgrading and Housing Projects in Nairobi and other parts of the continent. The research methods also involve data collection on inclusion and participation from those who are affected directly by these proposed projects as well as the impacts that previous projects have had. The results from the study show that without proper communication and participation there are several misunderstandings on liveable spaces in cities. These include misinterpretations of the challenge’s citizens face, on the intentions of proposed solutions as well as the socioeconomic decision-making process of citizens. The implication of this leaves an unhealthy competition between existing informal ‘structures’ in various sectors against the new government driven proposals. The results are that those meant to benefit end up not being the primary beneficiaries. In conclusion, the role of putting people primarily as the centre objective of planning remains critical and key. For African planners, diverting from this will increase the existing inequalities and lead to further social divisions.
Reports on the topic "Tax collection – South Africa"
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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), December 2020. http://dx.doi.org/10.19088/ictd.2020.005.
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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. It is also argued that tax amnesties might incentivise non-compliance – taxpayers may engage in non-compliance in the hope of benefiting from an amnesty. This paper examines the administration of tax amnesties in various jurisdictions around the world, including the United States, Australia, Canada, Kenya and South Africa. The paper makes a cost-benefit analysis of these and other tax amnesties – and from this analysis develops a model tax amnesty, whose features maximise the benefits of a tax amnesty while minimising the potential costs. The model tax amnesty: (1) is permanent, (2) is available only to taxpayers who make a voluntary disclosure, (3) relieves taxpayers of penalties, interest and the risk of prosecution, but treats intentional and unintentional non-compliance differently, (4) has clear reporting requirements for taxpayers, and (5) is communicated clearly to attract non-compliant taxpayers without appearing unfair to the compliant ones. The paper then focuses on the Ugandan tax amnesty introduced in July 2019 – a Voluntary Disclosure Programme (VDP). As at 7 November 2020, this initiative had raised USh16.8 billion (US$6.2 million) against a projection of USh45 billion (US$16.6 million). The paper examines the legal regime and administration of this VDP, scoring it against the model tax amnesty. It notes that, while the Ugandan VDP partially matches up to the model tax amnesty, because it is permanent, restricted to taxpayers who make voluntary disclosure and relieves penalties and interest only, it still falls short due to a number of limitations. These include: (1) communication of the administration of the VDP through a public notice, instead of a practice note that is binding on the tax authority; (2) uncertainty regarding situations where a VDP application is made while the tax authority has been doing a secret investigation into the taxpayer’s affairs; (3) the absence of differentiated treatment between taxpayers involved in intentional non-compliance, and those whose non-compliance may be unintentional; (4) lack of clarity on how the VDP protects the taxpayer when non-compliance involves the breach of other non-tax statutes, such as those governing financial regulation; (5)absence of clear timelines in the administration of the VDP, which creates uncertainty;(6)failure to cater for voluntary disclosures with minor errors; (7) lack of clarity on VDP applications that result in a refund position for the applicant; and (8) lack of clarity on how often a VDP application can be made. The paper offers recommendations on how the Ugandan VDP can be aligned to match the model tax amnesty, in order to gain the most from this compliance tool.
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Novikov, O. V. Features of legal regulation of value added tax in the BRICS countries on the example of the Republic of South Africa. Ljournal, 2020. http://dx.doi.org/10.18411/0464-1739-2020-02971.
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Homan, Rick, and Catherine Searle. Programmatic implications of a cost study of home-based care programs in South Africa. Population Council, 2005. http://dx.doi.org/10.31899/hiv14.1001.
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The HIV/AIDS epidemic has meant that an increasing number of chronically ill people need ongoing assistance with care and support. Programs providing home-based care (HBC) services are a key component of the response to HIV/AIDS. However, few programs are using operations research, including cost studies, to decide what services to provide and how to structure their services. In 2004, the Horizons Program undertook a study of six HBC programs from different South African provinces to provide key information to NGOs, government ministries, donors, and the programs themselves to inform decisions about service delivery. The study analyzed the cost of HBC services, the best use of resources, and how well programs are able to meet the needs of beneficiaries and their families. The sample represents programs that operate in rural areas and informal settlements. This brief focuses on the coverage, organization, volume, and costs of the services and on findings from two of the methods of data collection: financial records and service statistics, and interviews with financial officers, program managers, and caregivers.
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Yusgiantoro, Filda C., I. Dewa Made Raditya Margenta, Haryanto Haryanto, and Felicia Grace Utomo. Carbon Tax Implementation in the Energy Sector: A Comparative Study in G20 and ASEAN Member States (AMS). Purnomo Yusgiantoro Center, June 2021. http://dx.doi.org/10.33116/br.003.
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1. This report shows that six G20 countries (Japan, South Africa, Argentina, France, Ireland, and Mexico) and one ASEAN Member States (Singapore) have implemented a carbon tax. 2. The energy sector is the primary GHG emissions contributor in most member states, except Indonesia. However, the energy sector in Indonesia will highly contribute to the national GHG emissions considering the rise of energy demand due to economic and population growth. 3. The effectiveness of carbon tax is specific to which sectors are taxed and which sectors are exempt to a country member. Specifically, a higher emissions price may not cover a large share of emissions in the country. The high carbon tax in France only covers 35% of total emissions in its jurisdiction. Meanwhile, Japan and Singapore’s low carbon tax covers 75% and 80% of total emissions in their jurisdiction, respectively. 4. The numbers of sectoral coverage by emissions price will impact the level of revenues generated from the carbon tax. France obtained the most significant carbon tax revenue for more than USD 9.6 billion. Meanwhile, Argentina generated less than USD 1 million, likely due to tax exemptions in natural gas commodities. 5. The contribution level of carbon tax revenue to the government’s total revenue varies for each country. France and Ireland’s carbon tax revenue contributes 0.71% and 0.53% of their total government revenue, respectively. Meanwhile, the rest of the countries’ carbon tax revenue contributed less than 0.3% each to their government revenue.
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Community-based medicine collection improves access to lifesaving HIV treatment in South Africa. National Institute for Health Research, September 2020. http://dx.doi.org/10.3310/alert_41136.
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