Abstract:
South Africa is experiencing harsh economic circumstances, which
negatively affects the economic environment of its citizens. Literature
shows that historical tax resistance or tax revolts were mostly sparked by
citizens burdened by their economic living conditions. South Africans’
disgruntlement has been voiced in many ways, from resistance to E-tolls to
increasing numbers of violent service protests. This article explores the
economic factors present in three historical tax revolts to assess the
possibility of tax resistance and/or a tax revolt in South Africa. The three
historical tax revolts were identified through a purposive selection process.
A systematic review was then followed to identify the economic factors
present in each historical tax revolt. Finally, the economic factors deduced
from the historical tax revolts were applied to the current economic
situation in South Africa. The findings are that all the economic factors
identified from history are currently present in South Africa, indicating the
imminent possibility of a tax revolt. Whilst previous research has focused
mainly on explaining past events, this article attempts to anticipate and
prevent a future event. The contribution of this article is thus to underline
possible economic factors that may lead to tax resistance and/or a tax
revolt in South Africa. The aftermath of COVID-19 may further worsen the
current economic situation, especially with the exacerbation of the already
high unemployment rate that may just be a tipping point for a possible tax revolt.
