Judge Dennis Davis, who headed the Davis tax committee, says the problems at the South African Revenue Service go "way beyond" commissioner Tom Moyane, who has now been suspended. The need for a full inquiry into SARS is as urgent as ever, he says. "One thing that is typical in South Africa is that we always tend to blame one person. Generally speaking, there are structural reasons way beyond that person that cause the problem." Was it coincidental that the problems at SARS coincided with Moyane's appointment in 2014? "The fact that the problems at SARS seemed to escalate at that point may not be coincidental, but there were problems at SARS before he came. There was a previous commissioner who was fired by [then finance minister] Pravin Gordhan." But there wasn't a R48-billion hole in revenue collection. "No, but neither was there the decline in the economy that we've had in the past three or four years."Half the shortfall could be explained by slow economic growth, Davis says. Dec...

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