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Whistleblowers and tax evasion: what South Africa needs to add to its toolbox

By Carika Fritz, Associate Professor of Tax Law, University of the Witwatersrand
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The importance of whistleblowers was highlighted again recently in South Africa. In one of the reports released by Judge Raymond Zondo, who has headed up a commission of inquiry into state capture, he recommended that whistleblowers should be protected. He also recommended that they should be given an incentive to make disclosures – a monetary reward based on a percentage of the proceeds recovered on the strength of such information.

Academics,…The Conversation


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