oa Comparative and International Law Journal of Southern Africa - The Interim Report of the Commission of Inquiry into Fiscal and Monetary Policy in South Africa

Volume 2, Issue 1
  • ISSN : 0010-4051



In comparison with both the highly developed and the less developed countries, the present South African ratio between direct and indirect taxation is regarded by the Commission as exceptionally high. In the long run the share of direct taxes also shows an increasing tendency.

Loading full text...

Full text loading...


Article metrics loading...


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error