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Research Brief
Estimating tax gaps in the non-financial sector: A pathway to effective tax collection in South Africa

Many governments, particularly those in developing countries, have set an objective to improve tax revenue mobilization to offer more and better public services to their citizens...

Corporate income tax Tax compliance Tax gap
Working Paper
The corporate income tax gap in South Africa: A top-down approach

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...

Corporate income tax Tax compliance Tax gap
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