on 17 August 2018


In the last 20 years we are being told by Government, SHTA, Tax foundation, Chamber of Commerce and others, that we need Tax reform. That notion has been intensified after we got our new constitutional status.

To me this a just an empty cry from people who have no idea what tax reform really means for a country.


What is a tax system and tax structure?

A tax structure is a set of rules that is part of the economic, social and political system of a country, in which the Government can get money from citizens and companies, to be able to perform public services. The challenge is to find a delicate balance between:

  • The amount of public service that Government provides, at what quality level and at what costs;

  • Letting the economy thrive and remain attractive for investors and businesses;

  • Keeping cost of living being affordable.

A tax system is not the software that is used. This is often misunderstood. It is the set of rules, based on the tax laws, but most importantly, the way those rules/procedures are executed.

The procedures that is. Our tax system is effectively what we experience how it is executed.

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on 07 August 2018

Did you get an assessment for ZV/OV over November 2017, despite the grace period granted?

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