The South African Revenue Service (SARS) introduced its Service Charter in 2005, to be fully effective from the beginning of the 2008 tax year. The intention of this Charter is to set out specific service delivery targets which SARS aims to achieve. To get an indication of the progress made by the SARS on its service quality journey, firstly a questionnaire was administered with the aim of establishing the perceptions of tax practitioners towards the service quality of specific services menti ...

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2021-Jun-16 11:28:40

Reforming the public service has been the main pre-occupation of most governments for more than two decades. The public service should be more efficient and effective, provide for greater accountability and simultaneously reduce costs to the taxpayer - all at the expense of the traditional bureaucracy. In this article the main tenets of administrative reform are described as experienced by most public services. This modernisation process has been accompanied by expectations, both amongst poli ...

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2021-Jun-16 11:24:52

This article examines provisions in the draft legislation to introduce a single public service in South Africa. It will argue that critical commentary citing the proposed legislation's centralising tendencies are reflective of tensions that have been described in the literature on New Public Management. This tension is created on the one hand by instituting measures that delegate greater authority and discretion to public service managers over human resources and organisational conduct, w ...

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2021-Jun-16 11:21:05

The enactment of the Constitution of the Republic of South Africa, 1996 [hereafter referred to as the Constitution] concretised the foundations for shattering the apartheid paradigm of oppressive, suppressive, unaccountable and unjust political, social and public administrative systems and practices. The constitutionally mandated Promotion of Administrative Justice Act, 2000 (Act 3 of 2000) and the constitutionally embedded right to just administrative action cemented a paradigm designed for ...

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2021-Jun-16 11:17:44

Service delivery is the primary function of government and in this process the government has a responsibility to ensure that citizens have access to their fundamental rights as enshrined in the Constitution. Due to the limitation of financial resources at its disposal the state has been compelled to find alternative service delivery mechanisms in order to fulfil its mandate of ensuring that services meet the expectations of the people. In this regard Public Private Partnerships has been iden ...

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2021-Jun-16 11:14:45

It is argued in this article that audit committees are key contributors to improved corporate governance in the public sector. Management in the public sector is increasingly required to ensure that an effective system of internal control and sound governance is applied in their responsibility areas. Increased accountability is a requisite for a good democracy and for improved service delivery. The audit committee is a legislated accountability instrument in the public sector and it is argued ...

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2021-Jun-16 11:09:45

The income distribution in South Africa is one of the most skewed in the world. According to Whiteford and Van Seventer (1998: 17) the Gini co-efficient for South Africa in 1996 was 0,69. For countries at the same level of development as South Africa the Gini co-efficients fluctuated between 0,42 for Costa Rica and 0,61 for Brazil. The welfare significance of the national government's financing of provinces can be measured by the construction and analysis of a provincial welfare budget. T ...

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2021-Jun-16 11:06:49