Understanding SARS's (South African Revenue Service) performance is an important contribution to current attempts to understand the revenue-raising function in states of the south - and to the debate on effective government and development in South Africa. Despite that, little if any research has been conducted on revenue-raising in South Africa as a political and social phenomenon. This paper is a first attempt to open discussion on the question. It raises more questions than it answers, and is aimed primarily at stimulating debate and suggesting avenues for further research. Its chief aim is to analyse SARS's performance, which has been widely discussed but has not been thoroughly researched and analysed.
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Policy: Issues and Actors, vol. 16, no. 2. Centre for Policy Studies: Johannesburg, ISBN 1-919708-58-8, 20 pp.