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

Doctoral Thesis

2007

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http://hdl.handle.net/11427/5904
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thesis_com_2007_marcus_m.pdf (6.77 MB)
Authors
Marcus, Matthew
Supervisors
Roeleveld, Jennifer
Ekpo, Akpan
Journal Title
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Journal ISSN
Volume Title
Publisher
Publisher

University of Cape Town

Department
Department of Finance and Tax
Faculty
Faculty of Commerce
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Abstract
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.
Description

Includes bibliographical references (leaves 189-202).

Keywords
Taxation

Reference:

Marcus, M. 2007. A qualitative and quantitative analysis of the South African tax system, 1995-2005. University of Cape Town.

Collections
PhD / Doctoral