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Despite better-than-expected tax collections in the 2020/2021 financial year, SA’s expenditure continues to exceed revenue collections nudging the economy ever closer to the fiscal cliff.

Despite claims from finance minister Tito Mboweni that the 2021 budget is not an austerity budget, budget cuts and shifts appear to be the order of the day, which should not be surprising given that the country has just experienced its largest tax shortfall on record...

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