South Africa is a developing country with high levels of inequality (Keeton, 2014:26). The OECD (2015:16) states that the receipt of enough tax revenue by government is an absolute necessity in many developing countries as these countries often struggle to alleviate poverty, demonstrate high levels of inequality, have poor delivery of public services and have trouble to build their own infrastructure. It follows that fiscal authorities in South Africa require enough sustainable revenue to balance the basic needs of its citizens and its fiscal budget, through the levying of various taxes.
According to Hilary Joffe (Sunday Times, 2020):
Publish date: 2021-04-19 00:00:00.0