The public outburst by the South African Revenue Service (SARS) against "unprovoked and unwarranted" attacks against the agency by the head of the Davis Tax Committee, Judge Dennis Davis, turned attention to the achievements of the committee itself. The public spat has left South African taxpayers cringing – mainly because of the immaturity of their leaders, but also because of the growing sense that strong institutions are rotting away because of the selfishness of those in charge. The Davis Tax Committee has been reviewing the South African tax policy framework and its role in supporting the objectives of inclusive growth, employment, development and fiscal sustainability for almost four years.It has published several reports and made recommendations, but very few of the recommendations have thus far been implemented. SARS is established to collect all due revenue, to ensure maximum compliance with all the tax and customs laws that SARS administers, and to provide a customs servic...

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