The availability of anonymized individual tax return data can contribute to a deeper
understanding of the drivers behind the high levels of inequality and unemployment in South …

Despite increasing gross tax collection trends and reports of economic growth trajectory
since 2005, the percentage of tax to GDP ratio has not shown significant improvement in …

A key tax policy parameter that has received much attention in the international literature, but
about which there is substantial uncertainty, is the overall elasticity of taxable income. The …

The study explores the nonlinear linkage between government expenditure and government
revenue using quarterly data from the first quarter of 1965 to the second quarter of 2019 …

Background: Unfavourable macro-economic and socio-economic conditions have placed
South Africa's economy in a difficult fiscal situation, with rapidly growing public debt and …

The main objective of this article is to explore and describe the impact of the Value-added
tax (VAT) increase on Mobile Telephone Networks (MTN) performance by exploring the end …

The government is obliged to collect revenue through taxation to meet its increasing
financial expenditures. This study sought to establish the effect of taxation policies …

Abrupt regulatory and statutory requirements add to the complexity of sustainable
businesses and may impact their strategies and their performance. This research aims to …

This study is primarily motivated by the renewed interest in the effects of fiscal policy on
general macroeconomic outcomes and macroeconomic stability since the 2008/09 Global …

Background: Unfavourable macro-economic and socio-economic conditions have placed
South Africa's economy in a difficult fiscal situation, with rapidly growing public debt and …