The Alternative Information and Development Centre (AIDC) has produced a significant amount of analysis on South Africa’s tax system, with a particular focus on personal income taxation and corporate tax evasion.

In 2024 the Alternative Information and Development Centre (AIDC) began working on a South African report using the Fair Tax Monitor research methodology, seeing this as an opportunity to update and consolidate past analysis, while expanding our research into other areas of the tax system. The ultimate objective is to provide a wide-ranging report on all possible options for reforming the tax system towards greater revenue mobilization and fairness, in the context of South Africa’s intensifying triple crisis of unemployment, poverty, and inequality.

This report was produced as a part of the From the Ground project, funded by the Ministry for Foreign Affairs of Finland. Research was guided by the Fair Tax Monitor framework, developed by Oxfam Novib and Tax Justice Network Africa.