In an effort to broaden the tax base, Sars recently undertook excursions to the informal business area. Many small enterprises which were discovered in this way as not being on the tax register at all and are not at present disclosing their activities to Sars in full, have indicated that they would welcome the opportunity for normalisation and regulation without fear of their tax culpability as a result of compliance, like in the past. Included in this are taxi operators who would like to participate in the taxi recapitalisation programme.]