How changes to South Africa's value-added tax affect compliance among small firms

By Anculien Schoeman, Senior lecturer in Taxation, University of Pretoria

Taxes “are the dues that we pay for the privileges of membership in an organised society”.

As the quote from US president Franklin D Roosevelt in 1936 suggests, governments across the world need to collect tax revenue to be able to provide public goods and services to their citizens. There are a number of forms of taxes. The most common taxes are personal income tax, corporate income tax, and value-added tax (VAT).

South Africa’s current VAT system is…

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