Hon Chairperson, let me thank all of the participants for their support for the Tax Administration Bill. The hon Van Rooyen is absolutely right that tax and the ability of government to contribute to employment creation is a very important link, particularly in the world that we live in today. Tax, hon members, is a key element in one's fiscal sovereignty: our ability to be independent, our ability not to be dictated to by anyone, and therefore all of us need to be united in making sure that tax evaders are brought to book and that everyone pays their fair share of tax.
The hon Marais made reference to Porsches and Greece. I am sure we've got islands of Greece in South Africa as well. He is absolutely right that people who are earning big incomes must pay their fair share, and the tax planners and these individuals are doing themselves and this country a huge injustice if they don't do so.
The hon Koornhof is also right that we need every cent of tax, but his reference to Reagan might be a bit misplaced, so he might have to find a better reference than Ronald Reagan.
Hon Ambrosini, as usual we have said that we have philosophical differences. Ours certainly isn't a regressive tax system; it is a progressive one. VAT is the regressive tax, and we have it at a modest level. And we are not the United States that requires any citizens' committee. We have other ways of resolving our own difficulties.
The hon Alberts is absolutely right that we need to grow our tax base and grow the economy. And the hon Luyenge is absolutely right that the convention on tax transparency is a very important international convention and the world needs to do much more to bring tax havens to book so that the rich and the superrich and the powerful corporates don't get better opportunities to evade tax.
I wish all of you the best over the festive season. May you rest with your families, and support our legislation next year. Thank you. [Applause.]
Debate concluded.
Bill read a second time.