National Health Insurance Policy Brief 20 The Tax

National Health Insurance Policy Brief 20 The Tax Base in South Africa 8 August 2011

Tax in South Africa 2009/10 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

History of Tax Revenues in SA Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

History of Tax Revenue Composition in SA Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

Tax Categories in SA 2009/10 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

Tax Categories and Instruments l Taxes on income and profits l Persons and individuals: Personal Income Tax (PIT) l Companies: Corporate Income Tax (CIT) l Capital gains tax (CGT) l Secondary tax on companies (STC) l Tax on retirement funds (TRF) l Taxes on payroll and workforce l Skills development levy: for the Department of Labour. l Taxes on property l Donations tax l Estate duty l Securities transfer tax (STT) l Transfer duties. Source: National Treasury, South African Revenue Service. 2010 Tax Statistics

Tax Categories and Instruments l Domestic taxes on goods and services l Value-added tax (VAT) l Turnover tax l Excise duties l Fuel levy l International air passenger departure tax l Plastic bags levy l Electricity levy l Incandescent light bulb levy. l Taxes on international trade and transactions l Customs duties l Diamond export levy l State miscellaneous revenue Source: National Treasury, South African Revenue Service. 2010 Tax Statistics

Number of Individual Taxpayers 2006 -2009 Source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

Distribution of Individual Taxpayers by Income Bands 2006 -2009 Source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

Personal Income Tax 2009 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

Tax as Percent of Taxable Income, 2009 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

PIT Source of Income, 2008 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

PIT Fringe Benefits, 2008 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

PIT Tax Deductions, 2008 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

Retirement and Medical Scheme Fringe Benefits and Deductions, 2008 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

Retirement and Medical Scheme Fringe Benefits and Deductions, 2009 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

Retirement and Medical Scheme Fringe Benefits and Deductions, 2009 Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

Cost of Revenue Collection Data source: National Treasury, South African Revenue Service. 2010 Tax Statistics Source: IMSA NHI Policy Brief 20: The Tax Base in South Africa

Innovative Medicines South Africa (IMSA) is a pharmaceutical industry association promoting the value of medicine innovation in healthcare. IMSA and its member companies are working towards the development of a National Health Insurance system with universal coverage and sustainable access to innovative research-based healthcare. Contact details: Val Beaumont (Executive Director) Tel: +2711 880 4644 Fax: +2711 880 5987 Innovative Medicines SA (IMSA) Cell: 082 828 3256 PO Box 2008, Houghton, 2041. South Africa val@imsa. org. za www. imsa. org. za

Heather Mc. Leod The New Zealand Centre for Evidence-based Research into Complementary and Alternative Medicine (ENZCAM), University of Canterbury, Christchurch, New Zealand. Extraordinary Professor, Department of Statistics and Actuarial Science, University of Stellenbosch hmcleod@integratedhealingmbs. com www. hmcleod. moonfruit. com