publication . Article . 2017


Lerike Jacobs; Anneke Maré Moolman;
Open Access English
  • Published: 01 Jan 2017 Journal: International Journal of Economics and Finance Studies (issn: 1309-8055, eissn: 1309-8055, Copyright policy)
  • Publisher: Social Sciences Research Society
Adam Smithprovidesguidance through the four Canons of Taxation to assistgovernmenttodesign a good tax system based on a set of principles. These principles are being appliedthroughout the world, as well as in South Africa. However, the South Africangovernmenthasbeen challenged to reduce income inequality and promote growth. This has led to an increase ingovernmentspending.Although literature provides information about governmental spending, spending patterns have notbeen investigated. Therefore, this study followed a partially mixed sequential dominant statusdesign by investigating actual versus budgeted governmental tax revenue and spending, as well asthe relat...
free text keywords: Finance, HG1-9999, Economics as a science, HB71-74

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