At the heart of the problem is the B-BBEEE (or whatever) rules.  Anytime you interfere with free economic practices you distort the process and add costs.  The worse the interference and deviation from 'natural' economic processes, the worse the effect on the ultimate price.  Eventually it gets so bad that in every transaction people look to game (legally and illegally) the system.  One just has to look at VAT fraud to see to what lengths people are prepared to go to for a mere 14%.