Assessing Tax Compliance and Illicit Financial Flows in South Africa
Organisation for Economic Co-operation and Development
Illicit financial flows (IFFs) such as tax evasion are a major policy challenge for developing and emerging economies, in particular as the COVID-19 pandemic has drained domestic resources. This report presents results from a joint project between the OECD and the National Treasury of South Africa, which assesses tax compliance and IFFs in South Africa. The report provides an overview of macroeconomic, tax and fiscal developments in South Africa since the global financial crisis. It discusses the concepts of IFFs, how they relate to the South African context and provides an overview of South Africa’s participation in multilateral initiatives to combat tax evasion. It also provides a quantitative analysis of tax compliance and IFFs over time amid a variety of tax transparency initiatives implemented in South Africa. Finally, the report examines the effectiveness of tax transparency initiatives such as voluntary disclosure programmes, and looks into income and wealth characteristics of applicants to these programmes.
Year of publication: |
2022
|
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Institutions: | OECD (issuing body) |
Publisher: |
Paris : OECD Publishing |
Subject: | Steuermoral | Tax compliance | Steuerflucht | Cross-border tax evasion | Kapitalmobilität | Capital mobility | Schattenwirtschaft | Underground economy | Steuerpolitik | Tax policy | Internationale Zusammenarbeit | International cooperation | Südafrika | South Africa |
Saved in:
Online Resource
Extent: | 1 Online-Ressource (100 p.) 21 x 28cm. |
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Type of publication: | Book / Working Paper |
Language: | English |
ISBN: | 978-92-64-34491-4 ; 978-92-64-60236-6 ; 978-92-64-98169-0 |
Other identifiers: | 10.1787/e8c9ff5b-en [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013523935
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