At this year’s Tax Indaba, the Commissioner of the South African Revenue Service (Sars) noted his concern about the pervasive disillusionment among taxpayers, says Du Toit.
For the average person, a tax revolt is where taxpayers, in an act of solidarity, resolve to abstain from their civic duty of paying their taxes. This may be in protest against tax policy, where taxpayers as a collective perceive the tax(es) to which they are subjected as being unjust, says Du Toit.
A tax revolt may also occur where taxpayers do not agree with the manner in which the government chooses to “spend” the portion of their earnings they had to part with.
Du Toit says one may broadly identify two types of taxpayers who revolt against paying taxes: