Tax policy aims to: ensure a sound and sustainable balance between government spending tax and borrowing requirements; improve domestic savings to support a higher level of investment and reduce the need to borrow outside the country or abroad; keep government consumption spending at an affordable level contributing to lower inflation and a sustainable balance of payment; support an export friendly trade and industrial strategy to improve South Africa's competitiveness; ensure that pay increases within the public sector are market and productivity related and are physical sustainable; reduce the level of borrowing use to finance current spending; reduce the overall taxable and the share of the gross domestic product over time; and to reduce government consumption spending as a share of national income.