This paper considers issues related to tax, governance and administration through an analysis of aspects of the Chinese, Indonesian and Thai tax systems. It does this in the context of exploring some of the tax challenges and the opportunities that face such rapidly developing countries. The...

Is the South African tax system ‘fit for purpose’? This article addresses this and related questions by considering the fiscal outlook in South Africa in comparison to OECD,,BRIICS and other developing countries. Trends are analysed from the perspectives of tax revenue, tax mix and tax...

The structure of this general chapter follows the structure of the conference upon which this book is based. At that conference, questions related to eight broad areas of tax compliance (ranging from issues surrounding the tax gap, through information exchange and cooperative compliance, and on...