English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

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.

Conceptual Framework For Classifying Government Imposts Relating To The Tax Burden Of Individual Taxpayers In South Africa