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  • 14-November-2022

    English

    Revenue Statistics Africa: Key findings for South Africa

    The tax-to-GDP ratio in South Africa decreased by 1.0 percentage points from 26.2% in 2019 to 25.2% in 2020. In comparison, the average* for the 31 African countries within the publication 2022 has decreased by 0.3 percentage points over the same period, and was 16.0% in 2020.

  • 9-November-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: South Africa 2022 (Second Round, Combined Review) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Combined Peer Review on the Exchange of Information on Request for South Africa.
  • 22-September-2022

    English

    Assessing tax relief from targeted investment tax incentives through corporate effective tax rates - Methodology and initial findings for seven Sub-Saharan African countries

    Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries’ standard tax systems, often making it difficult for tax policy makers and researchers to compare their generosity and assess their impacts across countries. This paper develops a methodology to calculate forward-looking corporate effective tax rates (ETRs) summarising tax relief from investment tax incentives into comparable indicators. It presents ETR indicators for seven Sub-Saharan African countries. Empirical results show that tax incentives substantially lower corporate taxation across these countries. On average, tax incentives reduce ETRs by 30% in the food and automotive industries compared to the standard tax treatment. ETRs often differ among taxpayers in a same sector and country - by up to 55%. The most generous tax treatment is typically offered within Special Economic Zones, where tax incentives can reduce ETRs to near zero.
  • 25-August-2022

    English

    South Africa: improve productivity and the efficiency of public spending to bolster living standards, says OECD

    South Africa needs to step up its reform efforts to avoid its economic recovery from the COVID-19 pandemic losing steam, according to a new OECD report. Persistent weaknesses in productivity growth and the negative impact of Russia’s war of aggression against Ukraine on purchasing power through the rise in food and energy prices continue to weigh on economic activity.

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  • 1-July-2022

    English

    Aid at a glance charts

    These ready-made tables and charts provide for snapshot of aid (Official Development Assistance) for all DAC Members as well as recipient countries and territories. Summary reports by regions (Africa, America, Asia, Europe, Oceania) and the world are also available.

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  • 9-June-2022

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

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  • 25-April-2022

    English

    Assessing Tax Compliance and Illicit Financial Flows in South Africa

    Illicit financial flows (IFFs) such as tax evasion are a major policy challenge for developing and emerging economies, in particular as the COVID-19 pandemic has drained domestic resources. This report presents results from a joint project between the OECD and the National Treasury of South Africa, which assesses tax compliance and IFFs in South Africa. The report provides an overview of macroeconomic, tax and fiscal developments in South Africa since the global financial crisis. It discusses the concepts of IFFs, how they relate to the South African context and provides an overview of South Africa’s participation in multilateral initiatives to combat tax evasion. It also provides a quantitative analysis of tax compliance and IFFs over time amid a variety of tax transparency initiatives implemented in South Africa. Finally, the report examines the effectiveness of tax transparency initiatives such as voluntary disclosure programmes, and looks into income and wealth characteristics of applicants to these programmes.
  • 2-December-2021

    English

    Jobs for Rural Youth - The Role of Local Food Economies

    Today, the global youth population is at its highest ever and still growing, with the highest proportion of youth living in Africa and Asia, and a majority of them in rural areas. Young people in rural areas face the double challenge of age-specific vulnerabilities and underdevelopment of rural areas. While agriculture absorbs the majority of rural workers in developing countries, low pay and poor working conditions make it difficult to sustain rural livelihoods. Potential job opportunities for rural youth exist in agriculture and along the agri-food value chain, however. Growing populations, urbanisation and rising incomes of the working class are increasing demand for more diverse and higher value added agricultural and food products in Africa and developing Asia. This demand will create a need for off-farm labour, especially in agribusinesses, which tends to be better paid and located in rural areas and secondary towns. It could boost job creation in the food economy provided that local food systems were mobilised to take up the challenge of higher and changing domestic demand for food.
  • 26-July-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, South Africa (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by South Africa.
  • 24-June-2021

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: South Africa 2021 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of South Africa. It refers to Phase 1 only (Legal and Regulatory Framework).
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