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Implications of tax evasion on the public budget in South Africa
 Bvunzawabaya, Mishi Shele
Mishi- Shele Bvunzawabaya. Implications of tax evasion on public budget in South Africa. Diploma thesis. Brno: Mendel University, 2023. Tax evasion imposes many problems for developing countries. This diploma thesis focus on the long term potential effects of Tax evasion in South Africa, taking into account the factors that contribute to tax evasion such as; corruption, unemployment, GDP per capita, governance, consumer price index, Agriculture’s share of GDP and trade openness. Another major component of tax evasion is shadow economy which is also analysed and its size is also estimated. Simple analysis is done to find out the growth of budget deficit over time.
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