What happens after the tax is collected? And who ultimately pays when government needs more revenue? With South Africa heading towards the Medium-Term Budget Policy Statement, questions around VAT, tax increases, economic growth, fiscal sustainability and the future of SARS are becoming increasingly difficult to ignore. These questions will take centre stage at the South African Institute of Taxation's (SAIT) 13th Annual Tax Indaba, taking place  from tomorrow the 14th to the 16th of September in Sandton , Johannesburg. For more Jon Gericke spoke to the South African Institute of Taxation (SAIT) CEO Professor Keith Engel..