文章基本信息

标题：Conceptual Framework For Classifying Government Imposts Relating To The Tax Burden Of Individual Taxpayers In South Africa
本地全文：下载
作者：Theuns Steyn ; Riel Franzsen ; Madeleine Stiglingh 等
期刊名称：International Business & Economics Research Journal
印刷版ISSN：1535-0754
电子版ISSN：2157-9393
出版年度：2013
卷号：12
期号：2
页码：239-252
语种：English
出版社：The Clute Institute for Academic Research
摘要：The tax burden of individual taxpayers in South Africa is a topic that is much discussed in the country. Studies and debates around the topic are somewhat contradictory, depending on the viewpoint from which the tax burden is evaluated. These contradictory claims relating to the tax burden carried by individual taxpayers in South Africa do not arise in a vacuum, but may in part be attributed to different interpretations of what constitutes the tax burden as a construct. This article provides the results from an analysis of the tax construct and the construct of a (tax) burden. The results are summarised in the form of a conceptual framework that sets out criteria as a consistent foundation for classifying government imposts as they relate to the tax burden of individual taxpayers, not only in South Africa, but also in other countries around the world.
关键词：Tax Burden;Tax;Individual Taxpayers;Classification of Government Imposts