कोशिश गोल्ड - मुक्त

Finding solutions for South Africa's tax conundrum

Farmer's Weekly

|

November 25, 2022

POLICY PERSPECTIVE

- Theo Boshoff

Finding solutions for South Africa's tax conundrum

As the old adage goes, there are only two things that are certain in life: death and taxes. As social contract theory goes, individuals give up an element of freedom (and money) in exchange for security, services and harmony in society.

In other words, we pay taxes so that we can get services such as infrastructure, safety and social security. An element of cross-subsidisation is inevitable, but it contributes to the overall stability of society.

This logic has been diluted of late. Government services have increasingly moved towards a ‘user-pays principle’, and taxes are increasingly being used as a punitive measure to change behaviour.

CARBON AND SUGAR

The two examples of this punitive approach that come to mind are the Carbon Tax Act (No. 15 of 2019) and the Health Promotion Levy on sugary beverages.

The Carbon Tax Act attaches a price to greenhouse gas emissions. The logic underpinning the Act is that companies will do everything in their power to mitigate their greenhouse gas emissions, as emissions will have a direct impact on their balance sheet.

The Health Promotion Levy increases the cost of beverages with a high sugar content in an attempt to mould consumer preferences towards healthier options.

Farmer's Weekly से और कहानियाँ

Farmer's Weekly

The high cost of cheap stitches

There is a particular brand of anxiety found in unrequited loyalty.

time to read

1 mins

February 27 - March 06, 2026

Farmer's Weekly

Farmer's Weekly

Zambia's silent crisis: why heat stress is the new frontier for public health

As temperatures in Zambia near 40°C, farmers face a hidden health emergency. Research led by medical scientist Anayawa Nyambe, a researcher at the University of Zambia, shows heat stress is driving widespread illness and cognitive decline in rural workers, yet the national health system remains largely blind to the risk.

time to read

5 mins

February 27 - March 06, 2026

Farmer's Weekly

Farmer's Weekly

Keeping a close eye out for heatstroke in pigs

With hot months ahead, pig farmers should be on the lookout for heatstroke in their pigs.

time to read

3 mins

February 27 - March 06, 2026

Farmer's Weekly

Farmer's Weekly

Is Venezuela the first domino?

At the end of 2025 the general global expectations were that the Trump administration would use the 250th anniversary of US independence on 4 July to continue the global turmoil created by tariffs last year.

time to read

3 mins

February 27 - March 06, 2026

Farmer's Weekly

Farmer's Weekly

The foot-and-mouth disease threat is growing

Foot-and-mouth disease poses a growing threat to the livestock industry, especially communal farmers, with devastating economic consequences unless awareness and compliance improve, writes Shane Brody.

time to read

3 mins

January 30 - February 06, 2026

Farmer's Weekly

Farmer's Weekly

Shipping conditions to ease in 2026, but risk remains high

Early signs suggest a more favourable export season for South African producers, as easing global shipping congestion and improved performance by Transnet point to higher throughput at local ports. Lindi Botha reports.

time to read

2 mins

January 30 - February 06, 2026

Farmer's Weekly

Farmer's Weekly

A path of accelerating land reform in South Africa

Delivering the ANC's January 8th Statement a few weeks ago, President Cyril Ramaphosa noted, amongst other things, that: “Land reform remains one of the most urgent tasks of the National Democratic Revolution. While progress has been made, much more is required to give effect to the constitutional requirement for redress and equitable access to land.”

time to read

2 mins

January 30 - February 06, 2026

Farmer's Weekly

Reflections on 2025 and the policy space for 2026

The year 2025 was a year characterised initially by a wave of misinformation, particularly relating to legislation and tariff issues. This year some big moves are expected in the trade space.

time to read

3 mins

January 30 - February 06, 2026

Farmer's Weekly

Farmer's Weekly

From planning to peak lay: building a profitable egg business

Mpumalanga poultry farmer Lebogang Mashego spoke to Octavia Avesca Spandiel, and shared practical insights on planning, building systems that work, breed choice, feed management, and markets to build a profitable and sustainable egg business.

time to read

5 mins

January 30 - February 06, 2026

Farmer's Weekly

Farmer's Weekly

Impofu Wind Farm becomes a canvas for community connection through Enel's Blowing Art Initiative

Enel Green Power South Africa has introduced the Blowing Art Initiative at the Impofu Wind Farm in the Eastern Cape, a creative community project that turns renewable energy infrastructure into a living gallery.

time to read

2 mins

January 30 - February 06, 2026

Translate

Share

-
+

Change font size