dc.contributor.author |
Schoeman, N.J. (Nicolaas Johannes)
|
|
dc.contributor.author |
Van Heerden, Yolande
|
|
dc.date.accessioned |
2010-01-18T09:09:49Z |
|
dc.date.available |
2010-01-18T09:09:49Z |
|
dc.date.issued |
2009-11 |
|
dc.description.abstract |
This article is primarily concerned with assessing the optimum rate of government
intervention by means of tax revenue policies that would facilitate the full growth potential
of the South African economy, using time series data for the period 1960 to 2007. In the
analysis a balanced budget is assumed, which means that the level of expenditure is set
equal to tax collection with no provision for borrowing. The results indicate that the actual
average tax burden far exceeds its optimum level, and that the authorities will have to consider adjusting tax policy accordingly in order to improve the growth performance of the economy. |
en |
dc.description.abstract |
Hierdie artikel het primêr ten doel die assessering van die optimale koers van
belastinginkomstebeleid wat die volle groeipotensiaal van die Suid-Afrikaanse ekonomie sal ondersteun, deur gebruik te maak van tydreeksdata oor die periode 1960 to 2007. In die
analise is ’n gebalanseerde begroting aanvaar, wat beteken dat die vlak van uitgawes gelykgestel is aan die vlak van belastinginvorderings, en geen voorsiening word gemaak vir lenings nie. Die resultate dui daarop dat die werklike gemiddelde belastingdruk die optimale vlak aansienlik oorskry, en dat die owerheid moet oorweeg om die belastingbeleid dienooreenkomstig aan te pas om die groeipotentiaal van die ekonomie te verhoog. |
af |
dc.identifier.citation |
Schoeman, NJ & Van Heerden, Y 2009, `Finding the optimum level of taxes in South Africa: a balanced budget approach', South African Journal of Industrial Engineering, vol. 20, no. 1, pp. 15-31. [http://www.journals.co.za/ej/ejour_indeng.html] |
en |
dc.identifier.issn |
1012-277X |
|
dc.identifier.uri |
http://hdl.handle.net/2263/12584 |
|
dc.language.iso |
en |
en |
dc.publisher |
Southern African Institute for Industrial Engineering |
en |
dc.rights |
Southern African Institute for Industrial Engineering |
en |
dc.subject.lcsh |
Taxation -- South Africa -- Government policy |
en |
dc.subject.lcsh |
Expenditures, Public -- Forecasting |
en |
dc.subject.lcsh |
Budget -- South Africa |
en |
dc.subject.lcsh |
Tax revenue estimating -- South Africa |
en |
dc.title |
Finding the optimum level of taxes in South Africa : a balanced budget approach |
en |
dc.type |
Article |
en |