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Showing 1 to 1 of 1 for “"Discretionary tax measures"”.
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The analysis of revenue productivity of the tax system in South Africa applying the Buoyancy and Elasticity measures
… and increased government debt. Evaluating tax productivity and system effectiveness gains importance in identifying revenue sources, areas for improvement, and ensuring fiscal stability. This paper focuses on buoyancy and elasticity measures to assess tax system responsiveness to economic …