Public Finance

The Public Finance chapter presents 40 pages of detailed information on how much the Government receives from whom, how much it spends and on what.

For more detail on what the chapter contains, you will find the complete table of contents below.

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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