JudgeDennisDavis
JudgeDennisDavis
Judge Dennis Davis
Constitutional Court Judge in South Africa
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SOUTH AFRICA GEARING UP FOR TAX REVOLT
The South African Revenue Services (SARS) has released its annual report for 2017/2018. Collections for the 2017/18 financial year amounted to R1 216.5 billion, which is R843 million or less than 1% below the revised target of R1 217.3 billion. While this is slightly short of expectations, it was still R72.4 billion or 6.3% more than the previous year and significantly higher than the GDP growth, said acting SARS commissioner Mark Kingon. https://businesstech.co.za/news/finance/277907/heres-what-south-africans-think-of-sars-and-the-possibility-of-a-tax-revolt/
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Constitutional Court Judge in South Africa Judge Dennis Davis was educated at Herzlia School, Universities of Cape town (UCT) and Cambridge. He began teaching at UCT in 1977 and was appointed to a personal chair of Commercial Law, in 1989. Between 1991 and 1997 he was Director of the Centre for Applied Legal Studies of the University of the Witwatersrand. He held joint appointment at Wits and UCT 1995 - 1997. He was appointed a Judge of the High Court in 1998 and as President of the Competition Appeal Court in 2000. Since his appointment to the Bench, he has continued to teach constitutional law and tax law at UCT where he is an Hon. Professor of law. Dennis is a member of the Commission of Enquiry into Tax Structure of South Africa and was a Technical Advisor to the Constitutional Assembly where the negotiations for South Africa's interim and final constitutions were formulated and concluded. He hosted a TV programme, Future Imperfect which was an award winning current affairs programme between 1993-1998. He has been a visiting lecturer/professor at the Universities of Cambridge, Florida, Toronto and Harvard.
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SA’s ECONOMY GOING THROUGH A ‘ROUGH PATCH’
The recent weakness in economic growth, if it persists, threatens to cause some fiscal slippage this fiscal year, which could set in motion further tax hikes. But the real problems await further down the line should SA fail to stage a meaningful economic recovery over the next few years. There is a misapprehension that the 2018 budget, which hiked VAT, snatched SA from the jaws of a debt trap and put the country on a sustainable fiscal path. While it certainly did the former, the fiscal risks have not gone away and SA’s long-term fiscal sustainability is far from secured. The concern is that downward pressure on SA’s credit ratings will again start to build due to disappointing growth, high unemployment and the country’s weak fiscal position, says Matrix Fund Managers macro strategist Carmen Nel. To achieve fiscal sustainability the government needs to reduce consumption expenditure and get the growth rate up — two things it is manifestly failing at https://www.businesslive.co.za/fm/features/2018-08-02-how-to-fix-the-fiscus/