Abstract
M.Comm.
The objective with this study was to analyse the South African import tax
structure and by doing so to highlight the shortcomings of the system.
Taxation is the main source of revenue for all levels of government. Import
taxation as an income and fiscal policy instrument is used by government to
protect local industries against foreign competition, to stimulate local industrial
development and to protect the balance of payments against an uncontrolled
flight of foreign exchange ...