Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa: Fifth interim report PDF Download
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Author: Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of South Africa
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 72
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Book Description
Author: Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of South Africa
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 72
Get Book Here
Book Description
Author: Commission of Inquiry into Certain Aspects of the Tax Structure of South Africa
Publisher:
ISBN:
Category : Governmental investigations
Languages : en
Pages : 322
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Book Description
Full text of the Katz Commission's recommendations on certain aspects of the tax structure of South Africa.
Author: Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack
Publisher: Pretoria University Law Press
ISBN: 1920538968
Category : Law
Languages : en
Pages : 371
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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
Author: Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of South Africa
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 32
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Book Description
Author: Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of South Africa
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 48
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Book Description
Author: Commission of Inquiry into Certain Aspects of the Tax Structure of South Africa
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 356
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Book Description
Author: Chris Evans
Publisher: IBFD
ISBN: 9087221037
Category : Income tax
Languages : en
Pages : 385
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Book Description
Few aspects of revenue law generate stronger feelings than the exercise of discretionary power by tax administrations. A delicate balance often needs to be struck between the legitimate needs of revenue authorities and the equally legitimate interests and rights of taxpayers. On the one hand, the executive and administration need to have sufficient capacity to apply the law; on the other, there is a need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance. The Delicate Balance - Tax, Discretion and the Rule of Law considers the critical questions that arise from the intersections of tax, discretion and the rule of law in modern common and civil law jurisdictions: What do we mean by tax discretion and how does it vary in conceptual and practical terms in different tax regimes? -What role should discretion play in tax systems that operate under the rule of law and how large should that role be? -What are the legal, political, institutional and other constraints that can prevent abuse of discretion? -To what extent can, and should, the legislature safely delegate discretionary powers to tax administrations?
Author:
Publisher: Kotobarabia.com
ISBN:
Category :
Languages : en
Pages : 460
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Book Description
Author: Michael Honiball
Publisher: Siber Ink
ISBN: 1920025766
Category : Business & Economics
Languages : en
Pages : 469
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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.
Author: Hein Marais
Publisher: Palgrave Macmillan
ISBN: 9781856499675
Category : History
Languages : en
Pages : 360
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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.
