Title page for ETD etd-10262009-144308


Document Type Master's Dissertation
Author Bleeker, Johannes Roode
Email johannes.bleeker@za.pwc.com
URN etd-10262009-144308
Document Title National Treasury : the correlation between collecting and spending
Degree MCom
Department Taxation
Supervisor
Advisor Name Title
Mr J Nell Supervisor
Keywords
  • taxpayers
  • South Africa
  • tax collection
  • collecting
  • spending
Date 2009-09-01
Availability restricted
Abstract

The concept of auditing and following the public Rand through the government is considered to be the final loop in enforcing the accountability cycle. This dissertation evaluated the available government information on tax collection and government spending and reports on the relationship between collecting and spending or in other words the performance of government to the investors of government, namely the taxpayer. A study utilising available government information on collecting and spending indicated that a correlation does exist between the collection of tax revenue and the spending of public money by the South African government, while performance information auditing outcomes quantified the benefit received by the taxpayer for each one rand in taxes spent.

Copyright 2009, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.

Please cite as follows:

Bleeker, JR 2009, National Treasury : the correlation between collecting and spending, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-10262009-144308/ >

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