Tax bargaining

Revolutionizing Tax Compliance: The Power of Collaborative Bargaining

  • Exceeding Revenue Targets: The South African Revenue Service (SARS) has surpassed its revenue collection target for the fiscal year 2023-2024, amassing over R 1.74 trillion, indicating a significant increase from the previous year’s collection.
  • Governance Disparity: Dr. Sansia Blackmore highlights a concerning disparity in tax governance, emphasizing high taxes relative to African peers and deficiencies in governance and accountability metrics compared to OECD countries.
  • Advocating for Tax Bargaining: Dr. Blackmore advocates for the implementation of tax bargaining as a means to enhance tax compliance, proposing a shift towards an institutional environment that fosters dialogue, contestation, and cooperation between taxpayers and tax authorities.

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