Assessing Tax Compliance and Illicit Financial Flows in South Africa

Assessing Tax Compliance and Illicit Financial Flows in South Africa

Paperback (08 Apr 2022)

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Publisher's Synopsis

Illicit financial flows (IFFs) such as tax evasion are a major policy challenge for developing and emerging economies, in particular as the COVID-19 pandemic has drained domestic resources. This report presents results from a joint project between the OECD and the National Treasury of South Africa, which assesses tax compliance and IFFs in South Africa. The report provides an overview of macroeconomic, tax and fiscal developments in South Africa since the global financial crisis. It discusses the concepts of IFFs, how they relate to the South African context and provides an overview of South Africa's participation in multilateral initiatives to combat tax evasion. It also provides a quantitative analysis of tax compliance and IFFs over time amid a variety of tax transparency initiatives implemented in South Africa. Finally, the report examines the effectiveness of tax transparency initiatives such as voluntary disclosure programmes, and looks into income and wealth characteristics of applicants to these programmes.

Book information

ISBN: 9789264746442
Publisher: Turpin Distribution Services (OECD)
Imprint: Org. for Economic Cooperation & Development
Pub date:
Language: English
Number of pages: 100
Weight: 322g
Height: 279mm
Width: 210mm
Spine width: 7mm