scholarly journals Rethinking the erosional effect of indirect taxes on individual income

2013 ◽  
Vol 11 (1) ◽  
pp. 383-388 ◽  
Author(s):  
Fulufhelo G Netswera ◽  
Collins C. Ngwakwe
Keyword(s):  
South Africa ◽  
Income Inequality ◽  
South African ◽  
Methodological Approach ◽  
Economic Transformation ◽  
Indirect Taxation ◽  
South Africans ◽  
Indirect Taxes ◽  
Effective Reduction ◽  
The Government

This paper examines the erosional effect of indirect taxes on individual incomes of South African citizens. A focus on taxation and the pervasion of indirect taxation in particular has become important given growing income inequality, unemployment and poverty amongst South Africans. The methodological approach utilised in this paper is rooted in reviews and use of hypothetical salaries to assess the erosional effect of indirect taxation on such salaries. The paper finds that although richer individuals may pay greater indirect taxes than poorer individuals; as a proportion of income however, poorer individuals spend higher proportion of their income on indirect taxes than richer individuals. This connotes therefore the lack of desired progressivity that should be implicit in South African indirect tax system. South Africa is among countries with the highest income inequality in the world. The implication of this research finding is that indirect taxes may exacerbate income inequality and work against the government vision of “better life for all” and in particular worsen the state of the poor class. The paper concludes that achieving effective reduction of income inequality and economic transformation in South Africa would require exempting individuals below certain threshold of income from paying some indirect taxes.

scholarly journals Tribalism: Thorny issue towards reconciliation in South Africa – A practical theological appraisal

2018 ◽  
Vol 74 (1) ◽  
Author(s):  
Elijah M. Baloyi
Keyword(s):  
South Africa ◽  
Ethnic Groups ◽  
South African ◽  
African Government ◽  
South Africans ◽  
Black South Africans ◽  
Theological Perspective ◽  
The Government ◽  
Apartheid Regime ◽  
Practical Theological

The apartheid regime used various strategies to ensure that South Africans formed a divided nation. It was through the differences between ethnic groups and tribes, among other things, that the government of the time managed to manipulate and entrench hatred and a lack of trust among most black South Africans. Tribalism, which existed even before apartheid, became instrumental in inflicting those divisions as perpetuated by the formation of homelands. The various ethnic groups had been turned against one other, and it had become a norm. Nepotism, which is part and parcel of the South African government, is just an extension of tribalism. It is the objective of this article to uncover how tribalism is still rearing its ugly head. From a practical theological perspective, it is important to deal with tribalism as a tool that plays a part in delaying tribal reconciliation, which was orchestrated by apartheid policies in South Africa.

Saints or Sinners: Public Evaluations of Post-Apartheid South African Presidents

Politeia ◽  
2018 ◽  
Vol 36 (1) ◽  
Author(s):  
Jamy Felton
Keyword(s):  
South Africa ◽  
Performance Evaluation ◽  
South African ◽  
Multivariate Analyses ◽  
Identity Performance ◽  
South Africans ◽  
Current Affairs ◽  
Cognitive Awareness ◽  
The Government

This study investigates the nature of public evaluations of the presidents of post-apartheid South Africa. It consists of multivariate analyses which tests competing theories. Using IDASA (Institute for Democracy in South Africa) and Afrobarometer data from 1997, 2000, 2002, 2004, 2006, 2008, 2011 and 2015, the article tests identity, performance evaluation and cognitive awareness theories to determine which factors predict approval levels of the president. Findings indicate that South Africans are more likely to make use of performance evaluation when ascribing support than to use their cognitive awareness of current affairs. There is an indication that South Africans who share an identity with the president are more likely to approve of the president -- especially in recent years. However, South Africans are rational people who are more likely to base their approval of the president on how the government performs and how they perceive the economy.

scholarly journals Gender Inequalities in the Workplace: Case Study of South Africa

2021 ◽  
Vol 6 (1) ◽  
Keyword(s):  
South Africa ◽  
Gender Equality ◽  
South African ◽  
Gender Inequalities ◽  
Equal Opportunities ◽  
The South ◽  
South Africans ◽  
Women In The Workplace ◽  
The Government

The South African government implemented different legislative mechanisms in an attempt to address gender equality in the workplace, discrimination, and empowering women. To review whether there has been any progress after implementing these legislative mechanisms, this paper empirically analyzes the advancement of gender equality in the South African workplace as of 2020. It also provides an overview of different legislative mechanisms implemented by the government of South Africa as an endeavor to achieve gender equality in the workplace and equal opportunities for all regardless of gender. The main objective of this paper is to review gender equality progress in the South African workplace and a qualitative research method has been used to analyze different gender inequalities. Lastly, the paper provides an overview of gender equality analysis in different occupational levels in the South African workplace. The research shows that regardless of the South African government’s different legislative mechanisms to address gender equality, progress is still gloomy as discrimination against women in the workplace continues and the men remain dominant. The data analyses conclude that progress in addressing gender equality has been inert, delaying equal opportunities for all South Africans.

Unmasking the enduring legacies of apartheid in South Africa through Phaswane Mpe’s Welcome to Our Hillbrow

2021 ◽  
Vol 10 (5) ◽  
pp. 80
Author(s):  
Malesela Edward Montle
Keyword(s):  
South Africa ◽  
South African ◽  
Economic Transformation ◽  
The Political ◽  
African Society ◽  
South African Society ◽  
South Africans ◽  
The Past ◽  
Racial Tension ◽  
Apartheid Regime

Prior to the dispensation of democracy in South Africa, the country was presided by a system of apartheid that perpetuated colonial policies that discriminated against non-white (South) Africans. Nevertheless, the democratic jurisdiction dethroned and succeeded the apartheid regime in 1994. This galvanised South Africa to undergo a political transition from segregation (autocracy) to peace, equality and unity (democracy). The political emancipation engineered a shift of identity and also made a clarion call for South Africans to subscribe to a democratic identity branded by oneness and harmony. However, as South Africa sought to redress herself, it unearthed appalling remnants of the apartheid past. Twenty-seven years since democracy took reigns in South Africa, the country is still haunted by the horrors of the past. It is the apartheid government that has bred hegemonic delinquencies that encumber the South African society from extricating herself from discriminatory identities such as racial tension, division, inequality and socio-economic crises. This qualitative study sought to scrutinise the vestiges of apartheid in South Africa. It has hinged on the literary appreciation of Phaswane Mpe’s Welcome to Our Hillbrow, which reflects on the menace that the enduring legacies of apartheid pose to livelihoods in the democratic period. Mpe’s post-apartheid novel is chosen for this study by virtue of its exposure and protest against apartheid influence in the newly reconstructed democratic South African society. Scholarly attention has been satisfactorily paid to the implementation of socio-economic transformation in the country, however, there seems to be an inadequate scholarship to explore the pretexts or the genesis of socio-economic transformation setbacks, which this study aims to unmask.

The Anatomy of Japan's South African Policy

1984 ◽  
Vol 22 (1) ◽  
pp. 133-141 ◽  
Author(s):  
Jun Morikawa
Keyword(s):  
South Africa ◽  
Racial Discrimination ◽  
South African ◽  
Foreign Affairs ◽  
Diplomatic Relations ◽  
South Africans ◽  
African People ◽  
Japanese Firms ◽  
The Government

What is Japan's basic policy towards South Africa? According to the Ministry of Foreign Affairs in Tokyo:Japan, which firmly supports the self-determination of the African people and strongly opposes racial discrimination, has earnestly desired a solution to the problems in southern Africa.Japan strongly condemns the continuation of racial discrimination in South Africa and has demanded that the Government of South Africa abolish such discrimination. From this standpoint, Japan maintains no diplomatic relations with South Africa and has prohibited such direct investment as the establishment of joint ventures by Japanese firms in that country. Furthermore it has imposed restrictions on cultural, educational and sport exchanges between Japanese and South Africans, respecting the relevant United Nations resolutions.

scholarly journals The Case For Tax Relief On Private Security Expenditures In South Africa

2014 ◽  
Vol 13 (2) ◽  
pp. 419
Author(s):  
Liza (ESM) Coetzee ◽  
Hanneke Du Preez ◽  
Aideen Maher
Keyword(s):  
South Africa ◽  
South African ◽  
Private Security ◽  
The South ◽  
Daily Lives ◽  
South Africans ◽  
South African Police Service ◽  
Tax Relief ◽  
Democratic Election ◽  
The Government

Like other countries in transitional democracies, South Africa is experiencing high levels of crime since its first democratic election in 1994. About 83 percent of South Africans believe that the South African Police Service is corrupt and citizens are losing faith in the government to protect them as promised in the Constitution. As a result citizens are paying a large portion of their disposable income on security expenses to protect themselves and their property. Currently no tax relief is available for non-trade related security expenditure, as stated by the South African Revenue Services in 2008 after a public outcry to allow private security expenses as a deduction. This paper urges government to revisit its decision made in 2008. Private security expenses have become a necessity in the daily lives of South Africans. This was demonstrated by surveying four of the largest private security companies in an area of Tshwane Metropolitan Municipality (previously called Pretoria), South Africa. The paper ends by proposing three possible ways of providing tax relief for private security expenses.

CONSTITUTIONALISM IN DEMOCRATIC SOUTH AFRICA: CELEBRATIONS, CONTESTATIONS AND CHALLENGES

2020 ◽  
Vol 36 (2) ◽  
Author(s):  
Henning Melber
Keyword(s):  
South Africa ◽  
Human Rights ◽  
South African ◽  
Public Perception ◽  
Public Awareness ◽  
Chief Executive ◽  
Mirror Image ◽  
South Africans ◽  
The Republic ◽  
The Government

South Africans often proudly proclaim that our Constitution is one of the most progressive in the world. Yet if you ask most South Africans how they really feel about gay rights, abortion and the death penalty, their answers, more often than not, contradict the values enshrined in the Constitution. (Ahmed 2014) This is the sobering assessment of the Chief Executive of the South African Human Rights Commission 20 years into democratic South Africa. The document adopted by The Constitution of the Republic of South Africa Act 108 of 1996 was considered an exemplary showpiece for the new democratic, human rights based era — embraced as "proudly South African" among the world's most enlightened legal frameworks. Taking stock almost two decades later, however, constitutionality seems to have not yet been deeply and firmly anchored in public awareness or ingrained into a ] social fabric guiding the fundamental values, ethics and norms as reflected by ordinary public perception and opinion. Nor have policy makers in the government seemingly internalised an unconditional respect for and recognition of the governance principles enshrined in this Constitution, as some recent examples seem to suggest. The current controversy around the "spy tapes", but even more so the contested role of the public protector — dubbed "a jewel in South Africa's constitutional crown" (Pieters 2014) — and her stance with regard to Nkandla and the obligations of the head of state to respond to her recommendations are obvious tips of the iceberg. But current discourses at the same time are a mirror image of the ongoing struggles over the power of definition and the interpretation, as well as adherence, to the rules of the game as laid down in the normative framework. As constitutions elsewhere, there is a discrepancy between what is stated, how it ought to be understood and interpreted, how it should be adhered to and applied, and what the intended effects, as well as the real consequences are. It therefore is not by accident that debates and contestations over the meaning and implications of constitutional principles are an eminently political affair and an integral part of governance. It would be more worrying, if this would not be the case, since this would suggest that those in control over society reign supreme in the sense of governing without checks and balances. So then let's have a closer look at the issues at stake.

An analysis of current tax revolt factors in South Africa

2019 ◽  
Vol 28 (3) ◽  
pp. 455-483
Author(s):  
Hanneke Du Preez ◽  
Jacqueline Stoman
Keyword(s):  
South Africa ◽  
South African ◽  
Poor Quality ◽  
Tax Rates ◽  
Content Type ◽  
South Africans ◽  
National Budget ◽  
Basic Services ◽  
The Government ◽  
And Performance

Purpose The purpose of this study is to determine whether the factors once identified through literature and compared to the current situation in South Africa could predict the possibility of a tax revolt in South Africa. South Africans are experiencing frequent increases in taxes on already overburdened taxpayers, corruption, a lack of service delivery by the government and high unemployment rates. South Africa has seen an increased amount of protests relating to taxes, corruption and a lack of basic services. Design/methodology/approach In total, 12,000 Twitter feeds were collected from 14 February 2017 to 1 March 2017, the period before, during and after the South African National Budget Speech on 22 February 2017. The feeds were analysed using a thematic analysis. The emerging themes were identified as factors present in South Africa that may predict a possible tax revolt. Findings The factors found to be present in South Africa are: F1-failure of government to address the imminent collapse, F2-significant number of people with substantial debt, F3-onerous tax systems, including many different types of taxes, F4-high number of unemployed people, F5-education frustration, F6-increase in tax rates on citizens already overburdened by current taxes, F7-poor quality of governors, and performance of the country’s leaders and administration, including fraud and F8-wastefulness. Originality/value The value of the study is, first to contribute to the existing academic literature examining the factors that are likely to indicate a tax revolts. Second, the study uses an innovative data source, namely, tweets, to examine the climate for a possible tax revolt in South Africa.

Reframing Xenophobia in South Africa as Colour-Blind: The Limits of the Afro Phobia Thesis

2020 ◽  
Vol 17 (3) ◽  
pp. 433-444
Author(s):  
Amanuel Isak Tewolde
Keyword(s):  
South Africa ◽  
South African ◽  
Analytical Framework ◽  
Conflict Theory ◽  
Black African ◽  
South Africans ◽  
Theoretical Perspectives ◽  
Online Newspaper ◽  
Close Proximity ◽  
Realistic Conflict Theory

Many scholars and South African politicians characterize the widespread anti-foreigner sentiment and violence in South Africa as dislike against migrants and refugees of African origin which they named ‘Afro-phobia’. Drawing on online newspaper reports and academic sources, this paper rejects the Afro-phobia thesis and argues that other non-African migrants such as Asians (Pakistanis, Indians, Bangladeshis and Chinese) are also on the receiving end of xenophobia in post-apartheid South Africa. I contend that any ‘outsider’ (White, Asian or Black African) who lives and trades in South African townships and informal settlements is scapegoated and attacked. I term this phenomenon ‘colour-blind xenophobia’. By proposing this analytical framework and integrating two theoretical perspectives — proximity-based ‘Realistic Conflict Theory (RCT)’ and Neocosmos’ exclusivist citizenship model — I contend that xenophobia in South Africa targets those who are in close proximity to disadvantaged Black South Africans and who are deemed outsiders (e.g., Asian, African even White residents and traders) and reject arguments that describe xenophobia in South Africa as targeting Black African refugees and migrants.

Is Xenophobic Violence and Criminality Systemic in Post-Apartheid South Africa? A Critical Analysis of Growing Denialism to 2015 Incidents

Politeia ◽  
2018 ◽  
Vol 37 (1) ◽  
Author(s):  
Mbekezeli Comfort Mkhize ◽  
Kongko Louis Makau
Keyword(s):  
South Africa ◽  
Rule Of Law ◽  
Critical Analysis ◽  
Hate Crime ◽  
International Organisations ◽  
Foreign Nationals ◽  
The Rule Of Law ◽  
South Africans ◽  
Structural Problems ◽  
The Government

This article argues that the 2015 xenophobic violence was allowed to spread due to persistent inaction by state officials. While the utterances of King Goodwill Zwelithini have in part fuelled the attacks, officials tend to perceive acts of xenophobia as ordinary crimes. This perception has resulted in ill-advised responses from the authorities, allowing this kind of hate crime against foreign nationals to engulf the whole country. In comparison with similar attacks in 2008, the violent spree in 2015 is characterised by a stronger surge in criminal activities. The militancy showcased fed a sense of insecurity amongst foreigners, creating a situation inconsistent with the country’s vaunted respect for human rights and the rule of law. Investors lost confidence in the country’s outlook, owing in part to determined denialism in government circles regarding the targeting of foreigners. While drawing from existing debates, the article’s principal objective is to critically examine the structural problems that enable xenophobia to proliferate and the (in)effectiveness of responses to the militancy involved in the 2015 attacks. Of particular interest are the suggested responses that could be effective in curbing future violence. The article concludes that xenophobia is systemic in post-apartheid South Africa. Strong cooperation between the government, national and international organisations could provide the basis for successful anti-xenophobia measures. The article further argues that the country is obliged to find a sustainable solution to the predicament for humanitarian reasons firstly, and in recognition of the support South Africans received from its African counterparts during the liberation struggle.

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