The Resource 'Irregular' and 'wasteful' expenditure, tax, and fiscal citizenship in South Africa

'Irregular' and 'wasteful' expenditure, tax, and fiscal citizenship in South Africa

Label
'Irregular' and 'wasteful' expenditure, tax, and fiscal citizenship in South Africa
Title
'Irregular' and 'wasteful' expenditure, tax, and fiscal citizenship in South Africa
Creator
Subject
Language
eng
Summary
This article examines the impact on fiscal citizenship in South Africa of 'irregular' and 'wasteful' expenditure, as reported by the South African Auditor General in his 2015/2016 Audit Reports on Central and Provincial Government and Municipalities, respectively. The research methodology adopted involves a review of publicly available research, journals, reports and other documentation (including newspaper articles) relating to the topics examined. Section 2 of this article defines the problem through examining the concept of 'irregular' and 'wasteful' expenditure in the context of the South African Auditor General's 2015/2016 PFMA and MFMA audit reports, and the findings therein. Section 3 examines the concept of fiscal citizenship in both a global and local context, as well as the impact that corruption has on it. Section 4 examines the concept of 'irregular' and 'wasteful' expenditure and whether it can be viewed as having the impact that corruption is found to have on fiscal citizenship
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 3 ; p. 252-260
http://library.link/vocab/creatorName
Tickle, D
Geographic coverage
Africa
Language note
English
http://library.link/vocab/subjectName
  • tax authorities
  • corruption
  • citizenship
  • audit
Label
'Irregular' and 'wasteful' expenditure, tax, and fiscal citizenship in South Africa
Instantiates
Publication
Label
'Irregular' and 'wasteful' expenditure, tax, and fiscal citizenship in South Africa
Publication

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