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1
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.
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Keulder, Carika. ""Pay Now, Argue Later" Rule – Before and After the Tax Administration Act." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 16, no. 4 (May 17, 2017): 124. http://dx.doi.org/10.17159/1727-3781/2013/v16i4a2412.
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The South African Revenue Service (SARS) is entrusted with the duty of collecting tax on behalf of the South African government. In order to ensure effective and prompt collection of taxes, the payment of tax is not suspended pending an objection or an appeal, unless directed otherwise. This is also known as the "pay now, argue later" rule, and, for value-added tax purposes, is provided for in terms of section 36 of the Value-Added Tax Act 89 of 1991. The "pay now, argue later" rule in terms of section 36 of the Value-Added Tax Act prima facie infringes on a taxpayer's right of access to the courts as envisaged in section 34 of the Constitution. This is due to the fact that a taxpayer is obliged to pay tax before being afforded the opportunity to challenge the assessment in a court. In Metcash Trading Ltd v Commissioner for the South African Revenue Service, the Constitutional Court held the "pay now, argue later" rule in terms of section 36 to be constitutional. Olivier, however, does not agree with the court on several matters. Amongst the problems she indicates are that the taxpayer does not have access to the courts at the time the rule is invoked, and that the court did not consider the fact that there might be less invasive means available which would ensure that SARS's duty is balanced with the taxpayer's right of access to the courts. Guidelines were also issued which provide legal certainty regarding the factors SARS may consider in determining whether the payment of tax should be suspended or not. These guidelines also evoked some points of criticism. Since 1 October 2012, the "pay now, argue later" rule has been applied in terms of section 164 of the Tax Administration Act 28 of 2011. The question arises whether this provision addresses the problems identified in respect of section 36 of the Value-Added Tax Act and the guidelines. In comparing these sections, only slight differences emerged. The most significant difference is that section 164(6) of the Tax Administration Act stipulates that the enforcement of tax be suspended for a period when SARS is considering a request for suspension. Section 164(6) does not provide a solution to the problems identified regarding section 36 of the Value-Added Tax Act. It is even possible that this section could give rise to further problems. Therefore, the legislature has failed to address the imbalance between the duties of SARS and the right of a taxpayer to access the courts.
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Mpofu, Raphael. "Where does the money go? A peregrination of government spending in South Africa." Journal of Governance and Regulation 2, no. 4 (2013): 29–39. http://dx.doi.org/10.22495/jgr_v2_i4_p4.
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The study looked at the relationship between GDP per capita and health expenditure per capita as well as that of GDP per capita and education expenditure per capita in South Africa between 1994 and 2012. Adolph Wagner’s “Law” proposes that a state will increase its government expenditure relatively to the national income (Henrekson, 1993). Any change in the amount of health expenditure will influence the per capita health expenditure in a country. In this study, using the Human Development Index (HDI) as the yardstick for Quality of Life (QoL), the concepts of Standard of Living (SoL) and per capita income were examined closely in relation to the role of government in its public expenditure programmes and how these programmes in turn influenced QoL. In particular, the role of government expenditure on health and education seems to signify the commitment of a government in improving the HDI or QoL. Using data on government expenditure in South, the relationships amongst these variables were examined. Since Quality of Life is related to health expenditure per capita, then QoL too should change as government health expenditure increases. The same is expected of an increase in education expenditure. From the study results, it is clear that total tax revenue has increased sharply since 2000 and at a much faster rate than its contribution to GDP but the government deficit has also burgeoned in tandem with government revenue collection as if in tango. The reality is that government expenditure has increased sharply since 1993 but has this been directed at QoL? Public service protests tell a different story. The departments of Cooperative Governance and Traditional Affairs and the Police seem to be receiving the largest revenue votes, raising the question of whether there is real value added and whether this expenditure is warrantied in terms of SoL.
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Smith, J. E., and T. A. S. Aveling. "Colletotrichum dematium: Causal Agent of a New Cowpea Stem Disease in South Africa." Plant Disease 81, no. 7 (July 1997): 832. http://dx.doi.org/10.1094/pdis.1997.81.7.832d.
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During surveys of cowpea (Vigna unguiculata (L.) Walp.) fields in the Gauteng province, a destructive stem disease was observed. Stem symptoms began as tan brown discolorations that later spread, becoming dark purplish-brown. Sunken, necrotic lesions and small, black acervuli also were visible on the stems. Colletotrichum dematium (Pers.) Grove was consistently isolated from diseased material. Pathogenicity of an isolate of C. dematium from cowpea stems (deposited with the National Collection of Fungi, South Africa, designated PPRI 6121) was confirmed by inoculating stems of 20 cowpea seedlings with a 105 conidia per ml suspension. Inoculated plants were maintained in humidity chambers for 48 h and then returned to the greenhouse. After 7 days, symptoms resembling those observed in the field were apparent. C. dematium was reisolated from these plants and produced cultures identical to those of the original isolate. This is the first report of C. dematium on cowpea in South Africa.
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Banda, B. M., S. Farolfi, and R. M. Hassan. "Estimating water demand for domestic use in rural South Africa in the absence of price information." Water Policy 9, no. 5 (October 1, 2007): 513–28. http://dx.doi.org/10.2166/wp.2007.023.
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The paper applies the travel cost method (TCM) to estimate the value that rural households in the Steelpoort sub-basin of South Africa place on river and collective tap water. While the TCM calculations are based on the opportunity cost of the time household members spend on water collection, the resulting welfare values are close in magnitude to the estimates obtained using a contingent valuation method (CVM) on the same sample. The paper shows that in the absence of price data, the TCM provides satisfactory estimates of benefits where direct estimation of demand elasticity would otherwise be impossible. According to both methods, households consuming river water attribute higher value to the resource than collective tap users. The income elasticity of the trip generating function is much higher than that of the opportunity cost of time (price), implying that household's water use behaviour would be more responsive to factors affecting household income than to price incentives. Comparing the estimated values with actual operating and maintenance cost of water provision in the study area suggests that policies promoting cost-covering water tariffs have a potential to succeed.
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Alabi, Adeyinka Abiodun, Oladele Vincent Adeniyi, Olukayode Ademola Adeleke, Pamela Pilla, and Mohamed Rashid Haffajee. "Factors associated with failed spinal anaesthesia for Caesarean sections in Mthatha general hospital, Eastern Cape, South Africa." South African Family Practice 59, no. 4 (August 28, 2017): 39. http://dx.doi.org/10.4102/safp.v59i4.4737.
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Background: The use of spinal anaesthesia has increased in the last three decades, given that it is the recommended anaesthetic of choice for better foetal and maternal outcomes in Caesarean section. Failed spinal anaesthesia (FSA) exposes patients to unfavourable experience of pain and the potential complications of general anaesthesia that are being avoided in the first instance. This study determines the incidence and the predictors of failed spinal anaesthesia in pregnant women presenting for Caesarean section at Mthatha General Hospital, Eastern Cape.
Methods: This descriptive cross-sectional study included 197 pregnant women scheduled for Caesarean section under spinal anaesthesia at Mthatha General Hospital from May 1 to August 30, 2013. A standard proforma was utilised for data collection on items of demographic, surgical and anaesthetic records of each parturient. The main outcome measure was the incidence of failed spinal anaesthesia (defined as partial or incomplete spinal block requiring conversion to general anaesthesia).
Results: The incidence of failed spinal anaesthesia was 11.7%, which was slightly higher in emergency Caesarean sections. In univariate analysis, previous anaesthesia, obesity, dry tap of cerebrospinal fluid (CSF), bloody CSF and duration of work experience less than one year were significantly associated with FSA in the cohort.
Conclusion: The study found a high incidence of failed spinal anaesthesia during Caesarean section in this setting. Upskilling of doctors in spinal anaesthesia is urgently needed in the study setting.
(Full text of the research articles are available online at www.medpharm.tandfonline.com/ojfp)
S Afr Fam Pract 2017; DOI: 10.1080/20786190.2017.1292696
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Lepoint, P., M. E. Renard, A. Legrève, E. Duveiller, and H. Maraite. "Genetic Diversity of the Mating Type and Toxin Production Genes in Pyrenophora tritici-repentis." Phytopathology® 100, no. 5 (May 2010): 474–83. http://dx.doi.org/10.1094/phyto-100-5-0474.
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Pyrenophora tritici-repentis, the causal agent of tan spot on wheat, is a homothallic loculoascomycete with a complex race structure. The objectives of this study were to confirm the homothallic nature of the pathogen, characterize mating type diversity and toxin production genes in a global collection of strains, and analyze how these traits are associated between each other and with existing races. The pseudothecia production capacity, race identification, mating type locus (MAT), internal transcribed spacer, and glyceraldehyde-3-phosphate dehydrogenase regions were analyzed in a selection of 88 strains originating from Europe, North and South America, North Africa, and Central and South Asia. Some (60%) strains produced pseudothecia containing ascospores, independent of their origin. Race identification obtained using the multiplex polymerase chain reaction targeting host-selective toxin (HST) genes was consistent, overall, with the results based on the inoculation of a set of differential wheat cultivars and confirmed the predominance of race 1/2 strains (≈83%). However, discrepancies in race identification, differences from the reference tester strains, and atypical ToxA profiles suggest the presence of new races and HSTs. The MAT1-1 and MAT1-2 coding regions are consecutively arranged in a single individual, suggesting putative heterothallic origin of P. tritici-repentis. Upstream from the MAT is an open reading frame of unknown function (ORF1) containing a MAT-specific degenerate carboxy-terminus. The phylogenetic analysis of the MAT locus reveals two distinct groups, unlinked to geographical origin or ToxA profile. Group I, the best-represented group, is associated with typical tan spot lesions caused by races 1, 2, 3, and 5 on wheat. It is more homogenous than group II encompassing race 4 strains, as well as isolates associated primarily with small spot lesions on wheat leaves or other hosts. Group II could contain several distinct taxa.
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Talbot, Lizelle, and Sare Pienaar. "Fat Tax As An Alternative Tax In South Africa." International Business & Economics Research Journal (IBER) 11, no. 12 (November 29, 2012): 1281. http://dx.doi.org/10.19030/iber.v11i12.7408.
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South Africa, like many other countries, is struggling with raising levels of obesity and the resultant health problems. Furthermore, as elsewhere in the world, this country is experiencing an ever-increasing need for additional fiscal revenue. These problems force governments all over the world to investigate possible solutions to these issues. The aim of this study was to determine whether fat tax can be used as a tool to decrease the rising rate of obesity in South Africa and thus improve the general health of South Africans and to create additional tax revenue. Available literature was compared and critically analyzed in terms of South African conditions in order to determine whether fat tax should be considered as an alternative tax in South Africa. Cultural beliefs that see obesity as a sign of good health and prosperity, as well as the extreme poverty experienced by a large proportion of the populace are factors that make it difficult to compare the findings of studies conducted in the rest of the world to those of South African research. These are aspects that should be considered for further research. Fat tax has potential as an alternative tax in order to bring about behavioural change and create revenue; however, this should be done with careful consideration as to whether the benefits outweigh the cost of its implementation for the South African taxpayer.
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GROTE, M., and K. FLETCHER. "Capital Gains Tax in South Africa*(1)." South African Journal of Economics 68, no. 4 (December 2000): 343–47. http://dx.doi.org/10.1111/j.1813-6982.2000.tb01277.x.
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El Badaoui, Eliane, and Riccardo Magnani. "Tax Policies and Informality in South Africa." Journal of International Development 32, no. 3 (April 2020): 267–301. http://dx.doi.org/10.1002/jid.3416.
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Smulders, Sharon, Madeleine Stiglingh, Riel Franzsen, and Lizelle Fletcher. "Determinants of internal ta compliance costs: Evidence from South Africa." Journal of Economic and Financial Sciences 9, no. 3 (December 3, 2016): 714–29. http://dx.doi.org/10.4102/jef.v9i3.67.
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Being tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal tax compliance costs (hours spent internally on tax compliance activities). This will assist Revenue Services in understanding what factors (determinants) could increase a small business’s internal tax compliance costs and might assist in managing tax compliance behaviour and contribution. The results expose the significant determinants per tax type, enabling a comparison to be made across the different tax types. Overall, turnover is the variable that had the most significant influence on internal tax compliance costs (time) (as opposed to the number of employees, which had a significant effect only on the internal time spent on employees’ tax). The analysis confirmed that there is a higher proportional burden for smaller businesses in respect of internal income tax and employees’ compliance activities.
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FOURIE, F. C. v. N., and A. OWEN. "Value-Added Tax and Regressivity in South Africa." South African Journal of Economics 61, no. 4 (December 1993): 308–19. http://dx.doi.org/10.1111/j.1813-6982.1993.tb01338.x.
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nyamongo, morekwa e., and nicolaas j. schoeman. "TAX REFORM AND THE PROGRESSIVITY OF PERSONAL INCOME TAX IN SOUTH AFRICA." South African Journal of Economics 75, no. 3 (September 2007): 478–95. http://dx.doi.org/10.1111/j.1813-6982.2007.00135.x.
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Baxter, Alice P. "The national collection of fungi South Africa." Mycologist 4, no. 1 (January 1990): 21–22. http://dx.doi.org/10.1016/s0269-915x(09)80360-1.
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Amusa, HA. "A macroeconomic approach to estimating effective tax rates in South Africa." South African Journal of Economic and Management Sciences 7, no. 1 (July 23, 2004): 117–31. http://dx.doi.org/10.4102/sajems.v7i1.1432.
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Using data contained in South Africa's national accounts and revenue statistics, this paper constructs time-series of effective tax rates for consumption, capital income, and labour income. The macroeconomic approach allows for a detailed breakdown of tax revenue accruing to general government and the corresponding aggregate tax bases. The methodology used also yields effective rate estimates that can be considered as being consistent with tax distortions faced by a representative economic agent within a general equilibrium framework. Correlation analysis reveals that savings (as a percentage of GDP) is negatively correlated with both capital income and labour income tax rates. Investment (as a percentage of GDP) is positively correlated with the capital income tax rate, an outcome suggestive of the direct relationship between volatile capital inflows into South Africa and capital tax revenue
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Maroun, Warren, David Coldwell, and Magda Turner. "Capital gains tax in South Africa: Perceptions of fairness?" South African Journal of Economic and Management Sciences 17, no. 2 (March 6, 2014): 124–39. http://dx.doi.org/10.4102/sajems.v17i2.409.
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Regulatory developments are often presented as being in the public interest but recent studies on corporate governance have suggested otherwise. In some cases, regulatory change is driven more by the self-interest of the political elite than by the need for substantive reform. This paper adds to this debate by considering whether capital gains tax (CGT) in South Africa is an example of a genuine attempt to improve the perceived fairness of the tax system or whether perceptions of fairness are being used simply to further political agendas. The paper concludes that the latter may be the case. South Africa is used as a case study because of the fairly recent introduction of CGT, as an example of a material amendment to tax policy, and because of the country’s fairly recent transition to democracy.
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Ware, J., and P. Roper. "South Africa: Brief Overview of the Tax Residency Tests." Trusts & Trustees 8, no. 5 (April 1, 2002): 23–25. http://dx.doi.org/10.1093/tandt/8.5.23.
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RENSBURG, B. P. J. "Tax Reform Issues in South Africa in the 1990s." South African Journal of Economics 58, no. 1 (March 1990): 1–11. http://dx.doi.org/10.1111/j.1813-6982.1990.tb00915.x.
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Franzsen, Riël C. D. "Viability of a rural land tax in South Africa." Property Management 13, no. 3 (September 1995): 21–32. http://dx.doi.org/10.1108/02637479510147293.
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AKINBOADE, Oludele Akinloye. "Understanding the tax compliance culture of private sector tax practitioners in South Africa." Journal of Economics and Behavioral Studies 6, no. 3 (March 30, 2014): 202–17. http://dx.doi.org/10.22610/jebs.v6i3.484.
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The paper presents the findings of a private sector tax practitioners segmentation survey conducted by South Africa Revenue Service to understand their tax compliance culture, appropriateness of SARS services to them and their client service needs. A set of structured questionnaires were administered to seven hundred and three tax practitioners in nine provinces which included open and closed questions. The level of tax compliance by the tax practitioner’s organization varies from province to province. Roughly, more than ninety percent of tax practitioners’ organizations that filed or submitted their organizations tax returns did so on time. Private sector tax practitioners are good e-filers. On average, assistance provided by SARS officials is considered to be very helpful. They prefer communication via email, internet, letters in the post, television and telephone calls. Most would like a dedicated SARS unit to serve them.
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Redding, Sean. "A Blood-Stained Tax: Poll Tax and the Bambatha Rebellion in South Africa." African Studies Review 43, no. 2 (September 2000): 29. http://dx.doi.org/10.2307/524983.
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Doman, Sanet, and Gerhard Nienaber. "Tax Education: Current Views And Preferences Of South African Employers." International Business & Economics Research Journal (IBER) 11, no. 8 (August 1, 2012): 951. http://dx.doi.org/10.19030/iber.v11i8.7172.
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Various reasons caused the demand for tax practitioners to increase, creating a need for specialised tax education and training. Since the tax profession is not currently regulated in South Africa, educators receive little input from employers on their expectations regarding formal tax qualifications. This causes uncertainty as to whether or not employers are satisfied with tax education in South Africa. This article reports on the current and preferred composition of tax departments, considering South African employees qualifications. The article also highlights employers current views and preferences regarding theoretical knowledge and practical skills included in these qualifications. Any agreements between the employees current views and preferences are indicated. Data was gathered by using questionnaires and the population on which it was tested comprised partners of the tax departments of certain financial consulting firms. The results show that there is not a fundamental difference between the current and preferred composition of tax departments. There is also evidence that employers preferences regarding theoretical knowledge and practical skills differ from their current views. It is therefore recommended that tax education in South Africa is regulated to ensure that employers can provide input on the curricula included in tax qualifications.
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Moodley, S., RM Mabugu, and R. Hassan. "Analysing scenarios for energy emissions reduction in South Africa." Journal of Energy in Southern Africa 16, no. 4 (November 1, 2005): 34–40. http://dx.doi.org/10.17159/2413-3051/2005/v16i4a3079.
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Global environmental pressure dictates that South Africa reduces its greenhouse gas (GHG) emissions, while national objectives focus on economic development. South Africa is faced with the dilemma of simultaneously alleviating poverty, reducing unemployment, growing the economy and responding to international pressure to reduce GHG emissions. As a result, policies that promote energy emissions reduction without being harmful to economic growth and national developmental priorities are needed. Environmental fiscal reform presents one such option. The impact of this is still unclear for South Africa, and this paper explores this issue. Energy balance data on energy consumption, energy emissions and input-output data for South Africa are used to assess the economic and environmental effects of environmental reform in the energy sector. Despite the high reduction in energy emissions, a tax on coal is not selected as the best alternative given the high negative impact on the economy. A tax on oil results in a low reduction in energy emissions, which limits its use as an environmental policy. The scenario using a petroleum products tax results in small decreases in economic growth but it has low energy emissions reduction, hence, this alternative is not selected as an option. Energy subsidy reform offers the second highest reduction in real energy emissions and a low decrease in economic growth, and this scenario is therefore recognised as the best option for carbon dioxide reduction in South Africa. The electricity tax offers moderate reductions in real energy emissions and a moderate decrease in economic growth, and therefore, it is deduced that the electricity tax option could be another option for carbon dioxide emissions reduction in South Africa.
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Smulders, Sharon, and Gelishan Naidoo. "Addressing the small business tax compliance burden: Evidence from South Africa." Journal of Economic and Financial Sciences 6, no. 1 (April 30, 2013): 33–54. http://dx.doi.org/10.4102/jef.v6i1.275.
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Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax compliance cost studies conducted in South Africa with initiatives introduced by the South African Revenue Service (SARS), substantiated by consultations with a SARS and a South African Institute of Chartered Accountants official, reveals that SARS has, in most cases, attempted to address the tax compliance burdens identified in these studies. However, SARS has only partially addressed the complexity of the tax law, the lack of software to assist small businesses with their record-keeping and the compliance burden associated with provisional tax. SARS has failed to address the need for a threshold below which no small business tax return is required to be submitted, the inclusion of tax in the school syllabus, the requirement for first-time offenders to attend courses instead of raising penalties and the need for a reduction in the rates of interest and penalties raised by SARS. These initiatives should be considered by SARS and it is recommended that further research into the success and effectiveness of all the initiatives already introduced by SARS be performed.
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Smulders, Sharon, and Gelishan Naidoo. "Addressing the small business tax compliance burden: Evidence from South Africa." Journal of Economic and Financial Sciences 6, no. 2 (July 31, 2013): 263–84. http://dx.doi.org/10.4102/jef.v6i2.260.
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Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax compliance cost studies conducted in South Africa with initiatives introduced by the South African Revenue Service (SARS), substantiated by consultations with a SARS and a South African Institute of Chartered Accountants official, reveals that SARS has, in most cases, attempted to address the tax compliance burdens identified in these studies. However, SARS has only partially addressed the complexity of the tax law, the lack of software to assist small businesses with their record-keeping and the compliance burden associated with provisional tax. SARS has failed to address the need for a threshold below which no small business tax return is required to be submitted, the inclusion of tax in the school syllabus, the requirement for first-time offenders to attend courses instead of raising penalties and the need for a reduction in the rates of interest and penalties raised by SARS. These initiatives should be considered by SARS and it is recommended that further research into the success and effectiveness of all the initiatives already introduced by SARS be performed.
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Thamae, Retselisitsoe, and Neo Ntoi. "The Existence Of Revenue Gap In South Africa." Studies in Business and Economics 10, no. 2 (August 1, 2015): 187–95. http://dx.doi.org/10.1515/sbe-2015-0029.
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Abstract The paper provides an empirical analysis of the macroeconomic factors that enhance revenue gap in South Africa using the multivariate cointegration techniques for the period 1965 to 2012. The results from the cointegration analysis indicate that the revenue gap in South Africa is negatively associated with the level of imports while positively related to external debt and underground economy. The former finding is consistent with the notion that imports are subjected to more taxation than domestic activities because of certain features of international trade that tend to make tax evasion difficult. On the other hand, the positive relationship between external debt and tax gap shows that the South African government relies upon external debt to finance its budget deficit resulting from missing revenues. Furthermore, the observed negative effect of the post-apartheid dummy confirms that the tax policy reforms that South Africa introduced following the liberation in 1994 have led to a reduction in missing revenues. The results from the Granger causality test also show that there is a unidirectional causality running from imports and underground economy to revenue gap, while revenue gap on the other hand is found to Granger-cause national income and external debt in South Africa.
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Pillay, Suren, and Pieter W. Buys. "Carbon Tax Pricing And The Social Cost Of Carbon: The Case In The South African Motor Vehicle Manufacturing Industry." Journal of Applied Business Research (JABR) 29, no. 6 (October 29, 2013): 1751. http://dx.doi.org/10.19030/jabr.v29i6.8212.
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<p>Since the implementation of carbon tax on motor vehicles in South Africa during 2010, the pricing of the tax has never been challenged or assessed. The purpose of this study is to gauge the reasonability of the carbon tax price in South Africa as applicable to the motor vehicle manufacturing industry. A detailed review is performed to determine the adequacy of the carbon tax price by comparing the social cost of carbon from motor vehicle emissions against the revenue raised from carbon tax levied on motor vehicles in the same period. Empirical research includes an exploratory questionnaire into the adequacy of the carbon tax price in South Africa with input data from multinational motor vehicle manufacturers operating in South Africa. The findings from the literature review confirm that although the respondents do not consider the level of carbon tax price as adequate to be relevant for the social cost of carbon, the revenue raised from this tax exceeds the social cost of carbon leading to the conclusion that the tax is adequately priced.</p>
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Du Preez, Hanneke, and Jacqueline Stoman. "An analysis of current tax revolt factors in South Africa." Meditari Accountancy Research 28, no. 3 (November 18, 2019): 455–83. http://dx.doi.org/10.1108/medar-04-2018-0327.
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Purpose The purpose of this study is to determine whether the factors once identified through literature and compared to the current situation in South Africa could predict the possibility of a tax revolt in South Africa. South Africans are experiencing frequent increases in taxes on already overburdened taxpayers, corruption, a lack of service delivery by the government and high unemployment rates. South Africa has seen an increased amount of protests relating to taxes, corruption and a lack of basic services. Design/methodology/approach In total, 12,000 Twitter feeds were collected from 14 February 2017 to 1 March 2017, the period before, during and after the South African National Budget Speech on 22 February 2017. The feeds were analysed using a thematic analysis. The emerging themes were identified as factors present in South Africa that may predict a possible tax revolt. Findings The factors found to be present in South Africa are: F1-failure of government to address the imminent collapse, F2-significant number of people with substantial debt, F3-onerous tax systems, including many different types of taxes, F4-high number of unemployed people, F5-education frustration, F6-increase in tax rates on citizens already overburdened by current taxes, F7-poor quality of governors, and performance of the country’s leaders and administration, including fraud and F8-wastefulness. Originality/value The value of the study is, first to contribute to the existing academic literature examining the factors that are likely to indicate a tax revolts. Second, the study uses an innovative data source, namely, tweets, to examine the climate for a possible tax revolt in South Africa.
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Millar, R. H. "On a collection of ascidians from South Africa." Proceedings of the Zoological Society of London 125, no. 1 (August 20, 2009): 169–221. http://dx.doi.org/10.1111/j.1096-3642.1955.tb00597.x.
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Pidduck, Teresa Calvert, and Karen Odendaal. "Customer Loyalty Programmes: The Loss To The Fiscus In South Africa." International Business & Economics Research Journal (IBER) 12, no. 12 (November 25, 2013): 1521. http://dx.doi.org/10.19030/iber.v12i12.8247.
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The 2013 Budget Speech presented by the South African Minister of Finance highlighted that the best way to generate resources is to grow the economy and increase the tax base. In investigating the possible broadening of the South African tax base, as well as improving revenue administration, there is evidence of a gap in the taxation of customer loyalty programmes. The complexity of identifying and administering the receipt of customer loyalty award credits for millions of individuals has led to the receipt of customer loyalty award credits not being taxed whilst the expenses related to these award credits are being deducted by businesses. In closing this gap, the South African Revenue Service may be able to increase the tax base and limit fiscal leakage. For this reason, any gaps in the taxation of receipts and accruals is of interest to any researcher, taxpayer and government interested in understanding where current administration of legislation may be failing. In this study, the authors consider the tax leakage from a legislative and administrative perspective as well as investigate possible solutions. The revenue authorities in South Africa are urged to make changes to the current tax administration in order to prevent inconsistencies in treatment and tax leakage without negatively impacting the essence of the customer loyalty programmes.
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Linegar, Daniel J., and Corne van Walbeek. "The effect of excise tax increases on cigarette prices in South Africa." Tobacco Control 27, no. 1 (March 24, 2017): 65–71. http://dx.doi.org/10.1136/tobaccocontrol-2016-053340.
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IntroductionThe effectiveness of excise tax increases as a tool for reducing tobacco consumption depends largely on how the tax increases impact the retail price. We estimate this relationship in South Africa for 2001–2015.DataStatistics South Africa provided disaggregated cigarette price data, used in the calculation of the Consumers’ Price Index. Data on the excise tax per cigarette were obtained from Budget Reviews prepared by the National Treasury of South Africa.MethodsRegression equations were estimated for each month. The month-on-month change in cigarette prices in February through April was regressed against March’s excise tax change to estimate the pass-through coefficient. For the other 9 months, the month-on-month change in cigarette price was regressed against monthly dummy variables to determine the size of the non-tax-related price increase in each of these months. The analysis was performed in both nominal and real (inflation-adjusted) terms.FindingsExpressed in real terms, the excise tax was undershifted. A R1.00 (one rand) increase in the excise tax is associated with an increase in the retail price of cigarettes of R0.90 in the pre-2010 period, and R0.49 in the post-2010 period. In the pre-2010 period, the tobacco industry increased the retail price of cigarettes in July/August, independent of the excise tax increase. The discretionary July/August price increases largely disappeared after 2010, primarily because the market became more competitive.ConclusionThe degree of excise tax pass-through, and the magnitude of discretionary increases in cigarette prices, is significantly determined by the competitive environment in the cigarette market.
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STEENEKAMP, TJ. "A Tax on Gross Fixed Assets as a Minimum Corporate Tax for South Africa." South African Journal of Economics 68, no. 3 (September 2000): 177–85. http://dx.doi.org/10.1111/j.1813-6982.2000.tb01176.x.
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Winkler, Harald. "Reducing energy poverty through carbon tax revenues in South Africa." Journal of Energy in Southern Africa 28, no. 3 (September 22, 2017): 12. http://dx.doi.org/10.17159/2413-3051/2017/v28i3a2332.
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How much can poverty be reduced through carbon tax revenue? This study analyses specific programmes, with carbon taxes generating revenues and equivalent spending on programmes to reduce energy poverty. The twin challenges of development and climate change could be addressed in this way in South Africa. A simple spreadsheet model was used to estimate revenue available from a carbon tax, given different tax rates and emission projections. Four programmes to reduce energy poverty were quantified: electrification, extended free basic energy, scaling-up sustainable housing, and subsidising rooftop solar for poor households. Matching carbon revenue with equivalent expenditure, the study found that applying all carbon revenue to a single programme could fund the national budget for electrification. Hundreds of thousands, and up to tens of millions, of households could receive free energy in the form of 5 kg of liquefied petroleum gas every month, as well as better houses that are warmer in winter and with fewer health impacts from indoor air pollution. Carbon revenues could fund at least a few hundred thousand improved homes, or subsidies for at least 100 000 rooftop solar systems per year to poor households. Institutional and other constraints would have to be addressed. Carbon revenue could fully fund all four programmes combined into an integrated strategy, in three of the four scenarios. The results suggested that full funding could be available from 2019 or from 2025, dependent on carbon tax revenue scenario. Energy poverty can be reduced by expenditure of carbon tax revenues.
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Spindler, Zane A. "The political economy of capital gains taxation in South Africa - Part I: The public finance of capital gains taxation." South African Journal of Economic and Management Sciences 4, no. 1 (March 31, 2001): 1–25. http://dx.doi.org/10.4102/sajems.v4i1.2628.
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Public Finance and Public Choice principles are used to analyze the ideological and practical basis for the proposed introduction of a Capital Gains Tax into the income tax system of South Africa. The paper concludes that this is a flawed tax whose time has passed - especially for countries like South Africa.
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Spindler, Zane A. "The political economy of capital gains taxation in South Africa - Part II: The public choice of capital gains taxation and public policy." South African Journal of Economic and Management Sciences 4, no. 2 (June 30, 2001): 234–53. http://dx.doi.org/10.4102/sajems.v4i2.2639.
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Public Finance and Public Choice principles are used to analyze the ideological and practical basis for the proposed introduction of a Capital Gains Tax into the income tax system of South Africa. The paper concludes that this is a flawed tax whose time has passed - especially for countries like South Africa.
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van Schalkwyk, H. D., C. J. van Rooyen, and A. Jooste. "POSSIBLE EFFECTS OF AN AGRICULTURAL LAND TAX IN SOUTH AFRICA." Agrekon 33, no. 4 (December 1994): 206–12. http://dx.doi.org/10.1080/03031853.1994.9524785.
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Smulders, Sharon, Madeleine Stiglingh, Riel Franzsen, and Lizelle Fletcher. "Determinants of external tax compliance costs: Evidence from South Africa." South African Journal of Accounting Research 31, no. 2 (May 4, 2016): 134–50. http://dx.doi.org/10.1080/10291954.2016.1160175.
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Steenekamp, T. J., and J. A. Döckel. "Taxation and tax reform in LDCs: Lessons for South Africa." Development Southern Africa 10, no. 3 (August 1993): 319–33. http://dx.doi.org/10.1080/03768359308439697.
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Muller, Elzette, and David Burdette. "Aspects of tax pertaining to insolvency law in South Africa." International Insolvency Review 14, no. 3 (2005): 201–21. http://dx.doi.org/10.1002/iir.132.
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Stiglingh, Madeleine. "E-Service Quality Framework In A Revenue Authority Setting For South Africa." International Business & Economics Research Journal (IBER) 12, no. 3 (February 19, 2013): 265. http://dx.doi.org/10.19030/iber.v12i3.7670.
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Tax revenue forms the backbone of any economy. The quality of the e-services provided by a revenue authority is therefore crucial, as e-service quality directly influences the burden of complying with tax obligations, and hence directly affects the tax compliance climate in a country. The aim of the study is the development of a conceptual e-service quality framework for South Africa that encapsulates the lens of a tax practitioner in a revenue authority setting. In order to develop the conceptual lens of the tax practitioner, an in-depth, qualitative approach was used to identify a comprehensive range of attributes and determinants that potentially drive service quality in the revenue service setting. One such qualitative method is the critical incident technique, which relies on a set of procedures to collect comments on service experiences, to perform a content analysis and to classify the observations of the reported service experiences. This study proposes a theoretical e-service quality framework that encapsulates the lens of the tax practitioner in a revenue authority setting. Findings from this study may advance the understanding and the management of the service quality of the electronic services in a revenue authority setting.
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Steyn, Theuns, Riel Franzsen, and Madeleine Stiglingh. "Conceptual Framework For Classifying Government Imposts Relating To The Tax Burden Of Individual Taxpayers In South Africa." International Business & Economics Research Journal (IBER) 12, no. 2 (January 31, 2013): 239. http://dx.doi.org/10.19030/iber.v12i2.7637.
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The tax burden of individual taxpayers in South Africa is a topic that is much discussed in the country. Studies and debates around the topic are somewhat contradictory, depending on the viewpoint from which the tax burden is evaluated. These contradictory claims relating to the tax burden carried by individual taxpayers in South Africa do not arise in a vacuum, but may in part be attributed to different interpretations of what constitutes the tax burden as a construct. This article provides the results from an analysis of the tax construct and the construct of a (tax) burden. The results are summarised in the form of a conceptual framework that sets out criteria as a consistent foundation for classifying government imposts as they relate to the tax burden of individual taxpayers, not only in South Africa, but also in other countries around the world.