The South African government depends on the South African Revenues Services (SARS) for the collection of tax revenue for the ever increasing public expenditure. COVID-19 made all government sof the world over to resort to lockdowns to curb the spread of the disease. The lockdowns have a direct effect of reducing business activities and hence, decrease in revenue collections. Citizens willingness to pay tax largely depends on the perceptions the public have on the tax system, Critically discuss any 7 requirements of a good tax system.

The South African government depends on the South African Revenues
Services (SARS) for the collection of tax revenue for the ever increasing public expenditure.
COVID-19 made all government sof the world over to resort to lockdowns to curb the spread of the
disease. The lockdowns have a direct effect of reducing business activities and hence, decrease in
revenue collections. Citizens willingness to pay tax largely depends on the perceptions the public
have on the tax system,

Critically discuss any 7 requirements of a good tax system.