Tax management in South Africa suffers from a number of problems. In recent years there has been significant under collection of tax revenue; the South African Revenue Service (SARS) has been undermined due to the involvement in corrupt activities and state capture and South Africa suffers from high levels of illicit financial flows and tax avoidance. Taxation is an instrument to achieve economic transformation and resource redistribution. Sufficient funds from appropriate sources must be raised in order to achieve this.

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