Conceptual framework for classifying government imposts relating to the tax burden of individual taxpayers in South Africa

Abstract

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.