Taxing Times Survey 2023

PwC’s annual Taxing Times Survey assesses corporate taxpayers’ perceptions of the tax system and their experiences with the South African Revenue Service (SARS).


Our latest edition, the sixth in the annual series, was conducted during the months of May to July 2023, with 182 corporate taxpayers participating. Our survey findings over the past six years reflect the perceptions (and experiences) of taxpayers when dealing with SARS. Several of the survey questions in the survey speak directly to SARS’ nine strategic objectives, which are not only important drivers of rebuilding the organisation, but to also ensure effective and efficient collection of taxes. 

As with the previous year, this year’s survey was streamlined and the questions focused on four key areas:

  • The Audit Process
    • Corporate income tax
    • Value-added tax
    • Transfer pricing
  • The Debt Management Process
  • The Voluntary Disclosure Programme process
  • SARS’ Service Delivery

The aim of the survey is to support constructive engagement with SARS about how it can improve public trust, efficiency and confidence in the tax administration system. The report also includes the questions from the survey with the outcomes and provides an analysis of the data.

Man discussing the new Taxing times survey.
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Elle-Sarah  Rossato

Elle-Sarah Rossato

Tax Controversy and Dispute Resolution Leader, PwC South Africa

Tel: +27 (0) 11 797 4938

Jadyne Devnarain

Jadyne Devnarain

Associate Director, PwC South Africa

Tel: +27 (0) 11 797 4282