South Africa has recently experienced a dramatic increase in tax revenue, during a period when both personal and company income tax rates were being reduced, through transforming the character and operations of the tax collection organisation (the South africa Revenue Service or SARS).
This study aims to document the South african experience of increasing general tax revenue and its impact on financing public services, especially health care.
McIntyre, D.; Doherty, J.; Ataguba, J.; Honda, A. Improving tax collection systems in South Africa. Research Summary. (2013) 1 p.