Tax has been a part of human history for millennia. There are records of farmers in ancient Egypt giving up a portion of their crops and peasants having to provide some of their labour freely to the pharaoh. During the following centuries, taxation became commonplace in global societies, yet over time rulers learnt that there were limits to people’s willingness to comply. The French revolution was fuelled by a revolt against onerous taxes and the British tax policy towards colonies helped to initiate the American Revolution and the formation of the US. In 1789, Benjamin Franklin wrote: "In this world nothing can be said to be certain, except death and taxes." Modern tax systems have changed dramatically since ancient times, but there are no international standards. Tax burdens and the complexity of tax codes vary widely across countries. In Brazil, taxes are high and complex; in Singapore, they are low and the system is simple. Many states (including SA) now offer electronic systems...

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