On the first day of the 2016 Tax Indaba, South African Revenue Service (SARS) commissioner Tom Moyane called for "tax morality", bringing to mind the well-known saying, "be careful what you wish for". Fast-forward to today, and "tax morality" has a very different meaning. More and more, taxpayers are asking themselves if they can, in good conscience, pay taxes in the same manner as they have done in the past. Larissa-Margareta Batrancea of the Babes-Bolyai University in Romania and others in a 2012 paper entitled Understanding the Determinants of Tax Compliance Behaviour as a Prerequisite for Increasing Public Levies argue that politics determines the morality of taxpayers. "The structure of a tax system can hinder taxpayers’ willingness to comply, if they perceive the system as being too bureaucratic, with a high tax burden and a high number of taxes. In the same vein, an inefficient fiscal policy mirrored in squandering of public funds and low quality of public goods makes taxpaye...

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