Black tax is described as the amount usually levied on working individuals from poor and underprivileged families.Such individuals are duty-bound to take care of their own financial issues that come with the responsibility of working. In addition, they must also take care of family members who are unemployed and do not have middle-class jobs – all with one salary. The result is that they barely have enough money left to advance their own life and even sustain themselves. The main reason for black tax is to make sure that as he or she is now living a stable life, the family also must live such a life. Black tax comes from the moral obligation that a person must take care of the people who raised him, and make sure that they move from the financial struggles they experienced while he was growing up. From all of this one can deduce that black tax has the following characteristics: it is imposed on working individuals in a family;) it is to take care of family needs and other expenses; and) it is morally binding and yet not compulsory Although black tax is seen to benefit everyone in the family to prosper, it cannot be allowed because it has adverse effects on the taxpayer. It is not calculated at a fixed rate, looking at how much a person earns, with all the expenses. The only thing family members are concerned about is that the tax payer is working and that he owes them for all the expenses for the years he was raised or just the fact that he is part of the family. Family members even ask for money that the taxpayer cannot afford. The taxpayer does not enjoy the privileges of a salary as all his money is spent on the family and personal essential expenses. Greed is the problem with black tax. Although some families do not really need the money, the working individual is forced to pay for even unnecessary expenses because “he is working and can afford it”. This is mainly the product of greed.Black tax is not compulsory. Based on moral obligations, it can even be seen to embody the principle of ubuntu. Certain individuals refrain from paying black tax because they have gotten through life without any help from their families, or just because they do not want to be bound by obligations that they never caused themselves. Those that pay it, do so at their own will.Nothing stop them from paying other than moral obligations. As seen in South Africa that morality does not always cater fully to the interests of society.When scrutinised, it is also evident that black tax is a form of double taxation. Working individuals are taxed from their gross income through the Income Tax Act, as well as through the family on the same amount, which become averse to them. There is a reason why there are tax treaties in place and why specific incomes are exempt from tax. It is to avoid double taxation on the same income or capital in the hands of the same person. There is no reason why the same cannot be done to a black tax payer to alleviate him from such a burden.