A qualitative and quantitative analysis of the South African tax system, 1995-2005
Includes bibliographical references (leaves 189-202). === 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 qu...
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| Format: | Doctoral Thesis |
| Language: | English |
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University of Cape Town
2014
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| Online Access: | http://hdl.handle.net/11427/5904 |
| Summary: | Includes bibliographical references (leaves 189-202). === 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. |
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