Taxation remains the central means through which revenue is raised. This has been negatively impacted by the COVID-19 economic contraction, which will be felt for years to come. Although the economy has begun to somewhat recover from the hard lockdown, the latest tax revenue estimates is projected to be R8.7 billion lower than the June estimate, which was already R304.1 billion lower than in the February 2020 Budget projection. This submission outlines a number of tax proposals by the IEJ.