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tax evasion


Taxpayers’ behavioural responses to Voluntary Disclosure Programmes: evidence from South Africa

Chengetai Dare, Ada Jansen and Sophia du Plessis
South Africa, like any other country, strives towards greater tax revenue mobilisation. One possible explanation to low revenue levels is non-compliance by taxpayers. Given its implications for the provision of public goods and services, the government has instituted various enforcement measures,...
Dec 2018
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Taxes Rates, Economic Crisis and Tax Evasion: Evidence using Zimbabwe and South Africa Bilateral Trade Flows

Marko Kwaramba and Calvin Mudzingiri
Prompted by the theoretical ambiguity in the relationships between tax rates and tax evasion, this study investigates the relationship between tariff (tax) rates and tax evasion using highly disaggregated trade data for Zimbabwe and South Africa. The study uses cross-sectional data analysis for...
Apr 2016
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