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A Strategic Public Procurement Paradigm for South Africa
This research paper by the Public Affairs Research Institute (PARI) advocates for a 'strategic procurement paradigm' to replace the 'administrative paradigm' currently dominating South Africa's public procurement system. The authors, acting as a Joint Strategic Resource (JSR) for the National Economic Development and Labour Council (Nedlac), argue that the existing system's rigidity facilitates state capture and hinders complex infrastructure delivery. They propose a legislative framework that empowers accounting officers, integrates procurement with technical delivery functions, and implements 'guardrails' such as open contracting and incentivised whistleblowing to ensure integrity.
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Document type: Research paper
DRAFT EXPLANATORY MEMORANDUM ON THE TAXATION LAWS AMENDMENT BILL, 2022
This draft explanatory memorandum outlines proposed amendments to the Taxation Laws Amendment Bill, 2022, covering income tax, value-added tax (VAT), carbon tax, and customs and excise duties. The proposals aim to resolve technical anomalies, align tax laws with new accounting standards (IFRS 17), curb tax avoidance regarding contributed tax capital, and support South Africa's climate commitments through a ramped-up carbon tax trajectory and extended energy efficiency incentives.
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Document type: Report
TACKLING MONEY LAUNDERING IN EAST AND SOUTHERN AFRICA
This report evaluates the legislative and institutional capacity of several East and Southern African countries—specifically Botswana, Kenya, Lesotho, and Malawi—to detect and control money laundering and terrorist financing. It identifies systemic weaknesses, including a lack of dedicated anti-money laundering (AML) laws in some states, poor inter-agency cooperation, and the vulnerability of both formal and informal financial sectors to the laundering of proceeds from corruption, drug trafficking, and organized crime.
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Document type: Report
E-SECU~1.QXD
This report examines the preparedness of South African law enforcement and prosecutorial agencies to combat electronic crime. Based on interviews with stakeholders across research, law enforcement, and the private sector, the document identifies significant gaps in legislation, technical resources, and inter-agency coordination. It highlights a 'culture of silence' within the financial sector regarding e-crime and emphasizes that internal threats from 'insiders' often pose a greater risk than external attacks.
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Document type: Report