期刊名称：International Journal of Economics and Finance Studies
电子版ISSN：1309-8055
出版年度：2017
卷号：9
期号：1
页码：194-205
出版社：Social Sciences Research Society
摘要：Adam Smith provides guidance through the four Canons of Taxation to assist government todesign a good tax system based on a set of principles. These principles are being appliedthroughout the world, as well as in South Africa. However, the South African government hasbeen challenged to reduce income inequality and promote growth. This has led to an increase ingovernment spending.Although literature provides information about governmental spending, spending patterns have notbeen investigated. Therefore, this study followed a partially mixed sequential dominant statusdesign by investigating actual versus budgeted governmental tax revenue and spending, as well asthe relationship between governmental tax revenue, spending and the inflation rate. This was donefor the period of 2000 to 2007, seven years before the global financial crisis and 2008 to 2017,seven years after the global financial crisis. Qualitative data were collected by means of a literaturestudy to identify the main themes. The main themes were used in the investigation of the budgetsand compared to the budget reviews. Quantitative data were analysed to determine the correlationbetween governmental tax revenue, spending and the inflation rate. The findings suggest a strongcorrelation between governmental tax revenue and spending but a weak correlation between thegovernmental tax revenue, spending and the inflation rate.This study will enable South African stakeholders, including the country’s residents and potentialforeign investors, to determine the trend between governmental tax revenue, spending andinflation..
关键词：South Africa; governmental spending patterns; distributable tax base
