For more detail on what the chapter contains, you will find the complete table of contents below.
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Table of contents:
REVENUE AND TAXATION | 174 |
National revenues | 174 |
Government finance as a proportion of GDP, 1977–2015 | 174 |
Income tax as a proportion of GDP, 1977–2015 | 175 |
Composition of national tax revenue, selected years, 1984/85–2012/13 | 175 |
Tax revenue by main source, 1994/95–2010/11 | 176 |
Tax revenue by main source as proportion of GDP, 1994/95–2010/11 | 176 |
Registered taxpayers, 2002/03–2010/11 | 177 |
Maximum marginal tax rates, 2002/03–2010/11 | 177 |
Individual taxpayers | 178 |
What we will pay in 2011/12—2012/13 | 178 |
Number of taxpayers, 2006–10 | 178 |
Summary of taxable income and tax assessed, 2002–10 | 179 |
Assessed individual taxpayers by selected taxable income groups, 2007–10 | 179 |
Assessed individual taxpayers and tax assessed, 2009 | 180 |
Taxable income and tax assessed by age group, 2010 | 180 |
Assessed individual taxpayers by age group, 2007–10 | 181 |
Taxable income and tax assessed by sex, 2010 | 181 |
Assessed individual taxpayers by taxable income group and sex, 2009 | 182 |
Tax assessed by sector and economic activity, 2010 | 183 |
Assessed individual taxpayers’ tax assessed by selected sector, 2010 | 183 |
Taxable income and tax assessed by province, 2010 | 184 |
Taxpayers by province, 2010 | 184 |
Corporate taxpayers | 185 |
Taxable income and tax assessed by sector and economic activity, 2009 | 185 |
Companies tax assessed by sector, 2009 | 185 |
Tax assessments, 2007–10 | 186 |
Companies and tax assessed, 2009 (taxable income greater than R500 000) | 186 |
International comparisons | 187 |
Top personal income tax rates, selected countries, 1985–2010 | 187 |
BUDGET 2011/2012 | 188 |
Breakdown of consolidated national and provincial spending by function and proportion, 2012/13–2014/15 | 188 |
Changes in consolidated national and provincial spending by function, 2008/09–2014/15 | 189 |
Breakdown of consolidated national and provincial spending as a proportion of total spending, 2008/09–2014/15 | 190 |
Main allocations as a proportion of the budget, 2008/09 and 2012/13 | 191 |
Main allocations as a proportion of the budget, 2008/09–2014/15 | 192 |
Major spending components, 2008/09–2014/15 | 192 |
Major spending components, 2008/09 and 2014/15 | 193 |
Public infrastructure expenditure by sector, 2011/12–2014/15 | 193 |
Consolidated budget vs GDP, 2012/13–2014/15 | 194 |
Division of revenue between spheres of government, 2011/12–2014/15 | 194 |
Key indicators and forecasts, 2009–15 | 195 |
LONGER-TERM BUDGETARY TRENDS | 195 |
Expenditure | 195 |
Expenditure allocations, 1994/95 and 2014/15 | 195 |
Expenditure under the new constitution, 1994/95–2014/15 | 196 |
Budgets and GDP | 197 |
National government finance as a percentage of GDP, 1961–2016 | 197 |
Deficit | 198 |
Budget deficit/surplus (actual and projected), 1961–2016 | 198 |
Public debt | 199 |
Total debt of government, 1982–2015 | 199 |
Foreign debt as proportion of GDP, 1982–2015 | 200 |
Government debt as proportion of GDP, 1982–2015 | 200 |
State debt cost, 1983–2016 | 201 |
International comparisons | 202 |
Budget balance as a proportion of GDP, selected countries, 2012 | 202 |
General government net debt and gross debt as proportion of GDP, selected countries, 2000–13 | |
PROVINCIAL BUDGETS | 204 |
Overall budget outcomes | 204 |
Summary of expenditure outcomes by province, | 204 |
Own revenue collection | 204 |
Provincial own revenue, 2010/11–2011/12 | 204 |
Breakdown of provincial expenditure | 205 |
Provincial expenditure by type, 2011/12 | 205 |
Provincial personnel expenditure, 2011/12 | 205 |
Provincial education expenditure, 2011/12 | 206 |
Provincial capital expenditure on education, 2011/12 | 206 |
Provincial health expenditure, 2011/12 | 207 |
Provincial capital expenditure on health, 2011/12 | 207 |
All provincial expenditure | 207 |
MUNICIPAL FINANCE | 208 |
Operating and capital revenue and expenditure by metros and district municipality, 2009/10 | 208 |
Aggregate revenue and expenditure for all municipalities, Dec-11 | 209 |
Aggregate revenue and expenditure for metros, 2011/12 | 210 |
Aggregate revenue and expenditure for secondary cities, Dec-11 | 211 |
National debtors age analysis for all municipalities, as at 30 June 2012 | 211 |
Metros’ debtors age analysis, as at 30 June 2011 and 2012 | 212 |
Metros’ debtors by customer group, as at 30 June 2012 | 212 |
Secondary cities’ debtors by customer group, as at 30 June 2012 | 213 |
Municipal revenue sources | 213 |