“Taxi Pirates”

Heinze, Robert

doi:10.4324/9781351234221-2

Cited by 17 publications

(1 citation statement)

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“…• They have a similar informal taxi industry (Ampaabeng, 2019;Dube, 2018;Fourie, 2005;Haji, 2017;Heinze, 2018).…”

Section: Introductionmentioning

confidence: 99%

Innovative Approaches for Tackling Tax Evasion in the South African Minibus Taxi Industry: Lessons from Ghana, Zambia, and Zimbabwe

Ndlovu,

Mohale

2023

JLSD

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In South Africa, minibus taxis are a crucial mode of public transport for many commuters and a vital informal business sector with an estimated value of R90 billion. Concerns have been raised that the South African Revenue Service (SARS) is not collecting the optimal amount of tax revenue from this industry, with estimated tax collection at only R5 million in 2021. As a result of concerns that this industry might be involved in tax evasion or massive tax avoidance, this study investigates the taxation of minibus taxis in South Africa and explores alternative tax regimes that could be implemented to improve revenue collection. The study compares the current South African turnover tax system for minibus taxi operators to other African tax systems and evaluates a viable alternative tax regime or tax collection system. To improve tax collection from the industry, South Africa could consider a tax system tailored to the industry’s informal nature, utilising metrics such as vehicle seating capacity or distance travelled. A standardised tax system for small, medium, and micro enterprises may not be suitable. Consultation with industry stakeholders is essential for the proposed tax system to be acceptable. The study’s findings could inform South Africa’s National Treasury in creating a tax structure or collection scheme targeting the minibus taxi industry. This could increase tax revenue collection from the industry and support government expenditure, including income and wealth redistribution. This study distinguishes itself from prior publications on the South African minibus taxi industry by addressing tax compliance and collection challenges. It offers recommendations for alternative tax regimes to mitigate these challenges.

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“…• They have a similar informal taxi industry (Ampaabeng, 2019;Dube, 2018;Fourie, 2005;Haji, 2017;Heinze, 2018).…”

Section: Introductionmentioning

confidence: 99%

Innovative Approaches for Tackling Tax Evasion in the South African Minibus Taxi Industry: Lessons from Ghana, Zambia, and Zimbabwe

Ndlovu,

Mohale

2023

JLSD

View full text Add to dashboard Cite

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They Eat Our Sweat

Agbiboa¹

2022

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Most accounts of corruption in Africa and the Global South are generally overly simplistic and macro-oriented, and commonly disconnect everyday (petty) corruption from political (grand) corruption. Contrary to standard approaches, Daniel Agbiboa offers a fresh and engaging look at the corruption complex in Africa through a micro analysis of its informal transport sector, where collusion between state and nonstate actors is most rife. Focusing on Lagos, Nigeria’s commercial capital and Africa’s largest city, They Eat Our Sweat investigates the workaday world of road transport operators as refracted through the extortion racket and violence of transport unions in complicity with the state. Steeped in an embodied knowledge of Lagos and backed by two years of thorough ethnographic fieldwork, including working as an informal bus conductor, Agbiboa provides an emic perspective on precarious labor, popular agency, and the daily pursuit of survival under the shadow of the modern world system. Corruption, Agbiboa argues, is not rooted in Nigerian “culture” but is shaped by the struggle to get by and get ahead on the fast and slow lanes of Lagos. The pursuit of economic survival compels transport operators to participate in the reproduction of the very transgressive system they denounce. They Eat Our Sweat is not just a book about corruption but also about transportation, politics, and governance in urban Africa.

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2022

They Eat Our Sweat

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“Taxi Pirates”

Cited by 17 publications

References 0 publications

Innovative Approaches for Tackling Tax Evasion in the South African Minibus Taxi Industry: Lessons from Ghana, Zambia, and Zimbabwe

Innovative Approaches for Tackling Tax Evasion in the South African Minibus Taxi Industry: Lessons from Ghana, Zambia, and Zimbabwe

They Eat Our Sweat

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