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 |