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The Tax Base in South Africa

National Health Insurance Policy Brief 20. The Tax Base in South Africa. 8 August 2011. Tax in South Africa 2009/10. Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics. Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa.

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The Tax Base in South Africa

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  1. National Health Insurance Policy Brief 20 The Tax Base in South Africa 8 August 2011

  2. Tax in South Africa 2009/10 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

  3. History of Tax Revenues in SA Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

  4. History of Tax Revenue Composition in SA Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

  5. Tax Categories in SA 2009/10 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

  6. Tax Categories and Instruments • Taxes on income and profits • Persons and individuals:Personal Income Tax (PIT) • Companies:Corporate Income Tax (CIT) • Capital gains tax (CGT) • Secondary tax on companies (STC) • Tax on retirement funds (TRF) • Taxes on payroll and workforce • Skills development levy: for the Department of Labour. • Taxes on property • Donations tax • Estate duty • Securities transfer tax (STT) • Transfer duties. Source: National Treasury, South African Revenue Service. 2010 Tax Statistics

  7. Tax Categories and Instruments • Domestic taxes on goods and services • Value-added tax (VAT) • Turnover tax • Excise duties • Fuel levy • International air passenger departure tax • Plastic bags levy • Electricity levy • Incandescent light bulb levy. • Taxes on international trade and transactions • Customs duties • Diamond export levy • State miscellaneous revenue Source: National Treasury, South African Revenue Service. 2010 Tax Statistics

  8. Number of Individual Taxpayers 2006-2009 Source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

  9. Distribution of Individual Taxpayers by Income Bands 2006-2009 Source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

  10. Personal Income Tax 2009 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

  11. Tax as Percent of Taxable Income, 2009 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

  12. PIT Source of Income, 2008 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

  13. PIT Fringe Benefits, 2008 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

  14. PIT Tax Deductions, 2008 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

  15. Retirement and Medical Scheme Fringe Benefits and Deductions, 2008 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

  16. Retirement and Medical Scheme Fringe Benefits and Deductions, 2009 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

  17. Retirement and Medical Scheme Fringe Benefits and Deductions, 2009 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

  18. Cost of Revenue Collection Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

  19. Innovative Medicines South Africa (IMSA) is a pharmaceutical industry association promoting the value of medicine innovation in healthcare. IMSA and its member companies are working towards the development of a National Health Insurance system with universal coverage and sustainable access to innovative research-based healthcare. Contact details: Val Beaumont (Executive Director) Tel: +2711 880 4644 Fax: +2711 880 5987 Innovative Medicines SA (IMSA) Cell: 082 828 3256 PO Box 2008, Houghton, 2041. South Africa val@imsa.org.za www.imsa.org.za

  20. Heather McLeod The New Zealand Centre for Evidence-based Research into Complementary and Alternative Medicine (ENZCAM), University of Canterbury, Christchurch, New Zealand. Extraordinary Professor, Department of Statistics and Actuarial Science, University of Stellenbosch hmcleod@integratedhealingmbs.com www.integratedhealingmbs.com

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