An Autonomous Revenue Authority For South Africa
AbstractRevenue collection requires the intensive exchange of financial information on economic transactions, revenues, expenditures, and incomes with a high degree of voluntary compliance. Furthermore, over the past 15 years the world has experienced a revolution in communication and information technology. It also has experienced a revolution in the opening of markets to global opportunities and competition. If a high degree of voluntary compliance is to be achieved the tax administration must be able to interact with taxpayers using the same types of technology and skills which they are using to carry out their business transactions.
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Bibliographic InfoPaper provided by JDI Executive Programs in its series Development Discussion Papers with number 1995-03.
Length: 7 pages
Date of creation: Apr 1995
Date of revision:
Revenue Collection; Voluntary Compliance; Communication; South Africa;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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