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A historical institutionalist analysis of tax policy change : South African case studies of VAT and sugar tax
Thesis (PhD (Taxation))--University of Pretoria, 2023.
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University of Pretoria
2024
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| _version_ | 1867613688823808000 |
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| access_status_str | Open Access |
| author2 | Marriott, Lisa |
| author_browse | Marriott, Lisa |
| author_facet | Marriott, Lisa |
| collection | Thesis |
| dc_rights_str_mv | © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Thesis (PhD (Taxation))--University of Pretoria, 2023. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/94560 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:40:07.894Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/94560 A historical institutionalist analysis of tax policy change : South African case studies of VAT and sugar tax Marriott, Lisa sare.pienaar@up.ac.za Steyn, Theunis Lodewikus Pienaar, Sarah Johanna UCTD Tax policy change Value-added tax (VAT) Sugar tax Historical institutionalism Influences on tax policy change Thesis (PhD (Taxation))--University of Pretoria, 2023. Governments require financial resources to advance their economic and social agendas, yet the public often resists taxation. This inherent conflict in tax revenue collection often leads to tax policy outcomes driven by political expediency rather than logical design. To gain a better understanding of tax policy changes, this study delves into two tax events implemented on 1 April 2018 in South Africa: the introduction of a tax on sugar-sweetened beverages (SSB) and the increase in the standard value-added tax (VAT) rate from 14% to 15%. The study identifies the primary influences underlying these events and highlights insights from a historical institutionalist analysis of the evolution of these two tax policies. While the study is not comparative, it employs historical institutionalism to inform the analysis of the two taxes to examine the politics of taxation to obtain a greater understanding of the complex political environment that is tax policy development in South Africa. A case study approach is followed, blending theoretically-informed document analysis from the consultation and policy development processes and data collected from 30 semi-structured interviews with a diverse range of actors who were involved in these processes. The pressing need to combat the escalating obesity crisis and the related surge in non-communicable diseases was identified as the main influence on the introduction of the sugar tax in SA. Meanwhile, regarding the VAT rate increase, the main drivers of the policy change were identified as corruption, wasteful government spending, and the demand for more government revenue. The study underscores the significance of contextually-relevant evidence and extensive engagement with multiple stakeholders, as vividly demonstrated in the development of the SSB tax. In terms of a theoretical contribution, the study accentuates the relevance of informal institutions and the prevalence of corruption, which resonate particularly in the South African and broader developing country context. It also highlights distinct forms of power and their utilisation to achieve institutional objectives. This research enriches the literature on and comprehension of tax policy development in three distinct ways. Firstly, it furnishes insights into the antecedents leading to tax policy change in two distinct tax events in South Africa. Secondly, at a practical level, the research bears implications for policymakers contemplating tax policy changes in developing countries. And lastly, the study shows how historical institutionalism can be harnessed to attain a deeper grasp of tax policy change in the context of research in African and other developing countries. Taxation PhD (Taxation) Unrestricted Faculty of Economic And Management Sciences SDG-01: No poverty SDG-08: Decent work and economic growth SDG-10: Reduces inequalities SDG-16: Peace,justice and strong institutions 2024-02-13T12:45:17Z 2024-02-13T12:45:17Z 2024-05-10 2023-08-31 Thesis * A2024 http://hdl.handle.net/2263/94560 DOI: https://doi.org/10.25403/UPresearchdata.25211744.v1 https://doi.org/10.25403/UPresearchdata.25211744 en © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Tax policy change Value-added tax (VAT) Sugar tax Historical institutionalism Influences on tax policy change A historical institutionalist analysis of tax policy change : South African case studies of VAT and sugar tax |
| title | A historical institutionalist analysis of tax policy change : South African case studies of VAT and sugar tax |
| title_full | A historical institutionalist analysis of tax policy change : South African case studies of VAT and sugar tax |
| title_fullStr | A historical institutionalist analysis of tax policy change : South African case studies of VAT and sugar tax |
| title_full_unstemmed | A historical institutionalist analysis of tax policy change : South African case studies of VAT and sugar tax |
| title_short | A historical institutionalist analysis of tax policy change : South African case studies of VAT and sugar tax |
| title_sort | historical institutionalist analysis of tax policy change south african case studies of vat and sugar tax |
| topic | UCTD Tax policy change Value-added tax (VAT) Sugar tax Historical institutionalism Influences on tax policy change |
| url | http://hdl.handle.net/2263/94560 https://doi.org/10.25403/UPresearchdata.25211744 |