Introduction

The mindset of five major groups of stakeholders to the tax reform process (individual taxpayers; the law-making authorities; the public at large as beneficiaries of government spending; the tax administration authorities; corporate and other business taxpayers; as well as organisations like unions, farmers’ organisations, consumer groups and professional associations interested in greater transparency, fairness and efficiency in the tax system) have been briefly described in my two previous columns.

It should be further noted here that two principal considerations may have encouraged the previous government’s boast that …..