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/ > E1431/gm
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