A qualitative and quantitative analysis of the South African tax system, 1995-2005

I evaluate the efficiency and effectiveness of the South African tax system in terms of revenue collection, exploitation of statutory tax bases and the achievement of fiscal policy goals. The evaluation is undertaken via the development of qualitative and quantitative testing frameworks, based on the collation of international experience and the adaptation of existing methodologies to the domestic context.

Grantor dc:publisher.institution

Department of Finance and Tax

Year dc:date.issued

2007

Author dc:creator

• Marcus, Matthew

Advisors dc:contributor.advisor

• Roeleveld, Jennifer
• Ekpo, Akpan

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/5904

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/5904