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The Institute for Economic Justice (IEJ) submitted a critique of South Africa's 2026 Budget, arguing that the National Treasury continues a decade of austerity that undermines economic growth and public service delivery. The IEJ contends that the budget prioritizes debt stabilization and tax relief for high-income earners over critical investments in infrastructure, education, and social protection, thereby failing to address chronic food insecurity and unemployment.

The Institute for Economic Justice (IEJ) critiques a scrapped 2025 National Budget proposal for South Africa, specifically opposing a proposed two percentage point VAT increase. The IEJ argues that the National Treasury's focus on debt stabilisation through expenditure cuts and regressive taxes ignores the country's high unemployment and poverty levels. The statement proposes several progressive revenue-raising alternatives, including taxing wealth and luxury items, reducing tax breaks for high earners, and improving tax collection capacity.

The Institute for Economic Justice (IEJ) submitted a report to the South African Standing and Select Committees on Finance criticizing the Medium-Term Budget Policy Statement (MTBPS) for continuing a path of austerity. The IEJ argues that the government should shift from a narrow focus on debt stabilization to a development-focused budget that prioritizes growth, employment, and poverty reduction. The report proposes specific revenue-raising measures, such as wealth taxes and utilizing the GFECRA surplus, and calls for the restructuring of Eskom's debt to facilitate a just energy transition.

This guidance note, published by the International Institute for Sustainable Development (IISD) in 2018, provides a framework and a financial model for governments to estimate the direct and behavioral costs of tax incentives in the mining industry. It emphasizes that investors may alter their behavior to maximize financial gains from incentives, leading to unforeseen revenue losses for the state.