This study is concerned with the taxation of corporate entities in South Africa. More particularly, it explores and evaluates the manner in which groups of companies are presently dealt with for tax purposes, considers ...

In South Africa, just as in a number of other countries around the world, the tax burden of individual taxpayers is a highly controversial issue that frequently arises as a topic of discussion. Studies and debates around ...

Tax revenue forms the backbone of the South African economy. Although the tax gap in South Africa has shrunk in recent years, there is still a large tax gap in South Africa. Hence, there is an urgent need to enhance taxpayer ...

Ghana’s discovery of oil and gas in commercial quantities, in 2007, triggered a sense of optimism about the prospects for accelerated development in the country. However, pessimism about oil and gas revenues set in when ...

Governments require financial resources to advance their economic and social agendas, yet the public often resists taxation. This inherent conflict in tax revenue collection often leads to tax policy outcomes driven by ...

South Africa, as well as many other African countries, require additional domestic tax revenues for sustained development and face a number of political tax revenue and economic tax revenue challenges in obtaining these ...

Enhanced revenue mobilisation is essential in developing countries such as South Africa but is inevitably a complex process, both from economic and political perspectives. Increasing the rate of Value-added Tax (VAT) has ...