南非税制结构特点及成因分析

An Analysis on the Features and Causes of Tax Structure in South Africa

南非是非洲最大的经济体,对地区经济发展起着重要的引领作用。其税制结构为"双主体"模式,直接税比重较大、个人所得税为第一大税种,在发展中国家中独具特色。本文分析了南非"双主体"税制的成因,认为经济因素、税制改革、征管条件等与此密切相关。

South Africa is the largest economy in Africa, and also playing an important leading role in regional economic development. The tax structure of South Africa is uniquely charactered as Dual-subject mode, with higher proportion of direct tax and the individual income tax as the biggest tax category. This paper analyzes the origin of South Africa＇s ＂Dual-subject＂ taxation and suggests that it is closely related to the economic growth, tax reforms and the condition of tax collection and administration in South Africa.