AN AUTONOMOUS REVENUE AUTHORITY FOR SOUTH AFRICA

Glenn Jenkins ()

No 1995-03, Development Discussion Papers from JDI Executive Programs

Abstract: Revenue collection requires the intensive exchange of financial information on economic transactions, revenues, expenditures, and incomes with a high degree of voluntary compliance. Furthermore, over the past 15 years the world has experienced a revolution in communication and information technology. It also has experienced a revolution in the opening of markets to global opportunities and competition. If a high degree of voluntary compliance is to be achieved the tax administration must be able to interact with taxpayers using the same types of technology and skills which they are using to carry out their business transactions.

Keywords: Revenue Collection; Voluntary Compliance; Communication; South Africa (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Pages: 7 pages
Date: 1995-04
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Persistent link: https://EconPapers.repec.org/RePEc:qed:dpaper:118

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