Revenue collection in the pre-Apartheid era was ineffective. Post-apartheid, the South African Revenue Service (SARS) adopted impressive reforms in the efficiency and effectiveness of its revenue collection to become a world class Revenue Authority. The reforms utilised to achieve this status included building and applying systems and capacity for enforcement as well as encouraging compliance. The modernisation of SARS and its systems required provision of good services (through operational efficiencies and automation) and making compliance easier. Although SARS's current service levels and operational efficiency have recently been questioned, SARS is still achieving formidable results despite the dire global economic situation. Furthermore, SARS has strategic and detailed plans in place to ensure that fiscal citizenship becomes a reality in South Africa in the near future.