The Davis Tax Committee was established in 2013 to review what role the tax system can play in addressing the following key issues amongst others:

  • Economic growth
  • Unemployment, poverty and inequality
  • Small business growth
  • Corporate tax base erosion and profit shifting

In this context the following six final reports have been published:

  • Funding of tertiary education in South Africa
  • Financing a National Health Insurance (NHI) for South Africa
  • Second and final report on base erosion and profit shifting
  • Second and final report on hard-rock mining
  • Oil and gas report coupled with an IMF report on the same topic for the DTC
  • Tax Administration

Given the importance (and potential impact) of these issues, we will summarise the key findings of three of the reports in this newsletter.