1 / 20

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.

leighn
Télécharger la présentation

The Tax Base in South Africa

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  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

More Related