/public-revenue

Public revenue mobilization for inclusive development

This work stream has two main aims. First, to arrange access to individual and firm-level taxpayer data at South African Revenue Service (SARS) for research use. The goal is to create well documented longitudinal datasets with key variables that can be augmented with research topic-specific variables. This serves as a basis for not only tax research but also for other research strands that require micro-level administrative data. Second, the work stream will produce several studies on the incidence of taxes, determinants of non-compliance and under-filing, and the effectiveness of tax incentives in South Africa. In addition to administrative data, survey data will be utilized in conjunction with tax/benefit microsimulation. The gains from a combined analysis of microsimulation and macro models will also be explored.

This work stream builds on the previous research programme in South Africa, which made considerable progress in the area of tax research. The most important advance was the access to high-level administrative data, which enabled a deeper and wider analysis of research on taxation. In addition to its value for academic research and the users of the new findings among policy makers, the use of administrative data also serves many of the data needs of the state. Policies that promote development need to be built on reliable facts and administrative data offers an obvious and inexpensive way to do this.

Technical workshop
7 Oct 2020 / 10:00
Public revenue
Following the success of the August seminar on tax depreciation allowances and tax revenue mobilization in South Africa, SA-TIED hosted a workshop to discuss the issue further between programme stakeholders including staff from the South...
In the media
As South Africa commemorates Women’s Month, SA-TIED celebrates the women behind the programme. Three women from SA-TIED recently joined Phemelo Motene on her SAfm radio show. During Women’s Month we will share their profiles and...
August 2020
Public revenue
In the media
As South Africa commemorates Women’s Month, SA-TIED celebrates the women behind the programme, where over half of research published includes a woman co-author; 53% of participants in capacity-building activities are women; and, 57% of attendees...
August 2020
Public revenue
Technical workshop
15 Jul 2020 / 08:00 to 30 Sep 2020 / 16:00
Public revenue
On 15 July 2020, a two-month self-paced online course on SAMOD (South African tax-benefit microsimulation model) will kick-off with the participation of staff from the National Treasury (NT) and the South African Revenue Service (SARS).The...
Working paper
Agustin Redonda, Chris Axelson, Boikhutso Moahlodi and Dina Pomeranz
Using the South African administrative tax data that is being made available through the SA-TIED programme, the paper seeks to assess how the use of two of the largest TEs – the deductions for pension...
May 2020
Public revenue
Working paper
Danie Schutte, Pieter Van der Zwan and Marianne Matthee
This paper analysed the permanent and temporary differences of South African firms for the period covered in the SARS-NT Panel. The analysis provides valuable information about the differences between accounting profits and the taxable income...
May 2020
Public revenue
Working paper
Estian Calitz, Eva Muwanga-Zake, Alexius Sithole, and Wynnona Steyn
Nowadays, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more as long-term measures to stimulate investment. This paper tabulates the types of accelerated depreciation allowances in South Africa and calculates the...
April 2020
Public revenue
Working paper
Ada Jansen, Winile Ngobeni, Alexius Sithole, and Wynnon Steyn
A key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e. the difference between what...
April 2020
Public revenue