Author: Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of South AfricaPublisher:
ISBN:
Category : Corporations
Languages : en
Pages : 32
Book Description
Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa: Second interim report
Author: Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of South AfricaPublisher:
ISBN:
Category : Corporations
Languages : en
Pages : 32
Book Description
Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa
Author: Commission of Inquiry into Certain Aspects of the Tax Structure of South AfricaPublisher:
ISBN:
Category : Governmental investigations
Languages : en
Pages : 322
Book Description
Full text of the Katz Commission's recommendations on certain aspects of the tax structure of South Africa.
Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa: Third interim report
Author: Commission of Inquiry into Certain Aspects of the Tax Structure of South AfricaPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 356
Book Description
Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa: Fifth interim report
Author: Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of South AfricaPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 72
Book Description
Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa: Fourth interim report
Author: Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of South AfricaPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 48
Book Description
Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019
Author: Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) StackPublisher: Pretoria University Law Press
ISBN: 1920538968
Category : Law
Languages : en
Pages : 371
Book Description
Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019 ISBN: 978-1-920538-96-5 Pages: 347 Print version: Available Electronic version: Free PDF available About the publication Why are tax systems so complex and what are the causes and consequences of such complexity? The simplification of tax systems is one of the most important issues faced today in worldwide efforts to modernise and strengthen government finance and revenue raising capacities. Nowhere is it more important than throughout the rapidly emerging economies of the dynamic African region. This volume brings together contributions in this field from a conference held in South Africa in October 2018 and provides a unique synthesis of knowledge and understanding gained from the specialist expertise and diverse backgrounds brought to the tax simplification debate by those authors. Featured topics include: Taxpayers’ rights to simplicity The African experience of tax simplification Simplification trends among small and medium sized entities Pension tax simplification Sources of complexity in value added taxation Simplification of recurrent property taxes Complexity and approaches to international taxation Complexity and taxation of multinational enterprises Lessons from overseas. The analysis of these topics includes timely and relevant perspectives from the experience in other jurisdictions including Australia, Canada, New Zealand, the United Kingdom and the United States. The volume will be an essential reference for researchers and others interested in the field from academia, government, legal and accounting practice and public policy organisations in African and other countries worldwide.Table of Contents Preface Foreword – Tax Simplification in the United Kingdom: Some Personal Reflections John Whiting Contributors Introduction Elizabeth (Lilla) Stack, Chris Evans and Riël Franzsen Tax Complexity and Tax Simplification: A Critical Review of Concepts and Issues Binh Tran-Nam, Annet Wanyana Oguttu and Kyle Mandy The Taxpayers’ Right to Tax Simplicity in South Africa and the United States Carika Fritz and Nina E Olson The Role of the Office of Tax Simplification in the United Kingdom and Lessons for Other Countries Yige Zu and Lynne Oats An Analysis of the Tax Simplification Initiatives for Pension Provision in the United Kingdom and South Africa Bernadene de Clercq, Andy Lymer and Chris Axelson Simplification Lessons from New Zealand Adrian Sawyer, Marina Bornman and Greg Smith Legal Uncertainty in the South African VAT Marius van Oordt and Richard Krever Simplifying Recurrent Property Taxes in Africa Riël Franzsen, Abdallah Ali-Nakyea and Adams Tommy Statutory and Effective Complexity for Individual Taxpayers in South Africa Sharon Smulders, Karen Stark and Deborah Tickle Small and Micro Businesses: Case Studies on the Complexity of ‘Simplified’ Schemes Heinrich Dixon, Judith Freedman and Wollela Abehodie Yesegat Tax Complexity for Multinational Corporations in South Africa – Evidence from a Global Survey Thomas Hoppe, Reyhaneh Safaei, Amanda Singleton and Caren Sureth-Sloane International Tax Simplification in South Africa through Managing Substantive Complexity and Improving Drafting Efficiency Jinyan Li and Teresa Pidduck Bibliography Index
International Tax
Author: Michael HoniballPublisher: Siber Ink
ISBN: 1920025774
Category : Business & Economics
Languages : en
Pages : 908
Book Description
This book is not merely a new edition, but a complete and significantly expanded rewrite. It comprises over 900 pages of expert and in-depth exposition of this complex subject that has become so important in the modern global economy. Already established over four previous editions as the pre-eminent work on the subject it is a 'must-own book' for all students and practitioners of tax, whether from a legal, business or accounting perspective. Professor Lynette Olivier and Michael Honiball are without peer in their understanding and clarity in this highly specialised field. Five new chapters have been added on: Taxation of individuals; Taxation of Companies and Dividends; Taxation of Partnerships; Cross-border VAT; and Interpretation of Statutes.
Taxation of Trusts in South Africa
Author: Michael HoniballPublisher: Siber Ink
ISBN: 1920025766
Category : Business & Economics
Languages : en
Pages : 469
Book Description
The Taxation of Trusts in South Africa is the first book to exclusively cover the direct and indirect taxation of trusts in South Africa, including a look at the application of the exchange control regulations to both onshore and offshore trusts.
South Africa: Limits To Change
Author: Hein MaraisPublisher: Palgrave Macmillan
ISBN: 9781856499675
Category : History
Languages : en
Pages : 360
Book Description
Drawing on the rich structural and political understandings of radical South African intellectuals, this book explains why the South African government has been unable to breach the boundaries of change erected by the privileged classes. It reveals why it has adopted conservative economic policies, and why the country's popular movement has failed to press home more radical opinions. Hein Marais compellingly probes the hidden dynamics of South Africa's transition, arguing that the democratic breakthrough was much less open-ended than generally believed.
Capital Gains Taxation
Author: Michael LittlewoodPublisher: Edward Elgar Publishing
ISBN: 1784716022
Category : Law
Languages : en
Pages : 449
Book Description
Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.