This article considers tax collection in South Africa, and attempts to explain the dramatic increase in collections by the South African Revenue Service (SARS). SARS's enhanced performance is crucial to our understanding of the prospects of South Africa's post-1994 democracy. And the question of why citizens or companies have been more inclined to meet their obligations is crucial to understanding SARS's successes and drawing the appropriate lessons from them.
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Policy: Issues and Actors, vol. 16, no. 3. Centre for Policy Studies: Johannesburg, South Africa, 10 pp.
Programme 1: Financing the State. Sending Them a Message: Culture, Tax Collection and Governance in South Africa.