Download or read book Taxing Africa written by Mick Moore and published by Bloomsbury Publishing. This book was released on 2018-07-15 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
Download or read book Property Taxes in South Africa written by Michael E. Bell and published by . This book was released on 2002 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first comprehensive overview of property taxation in post-apartheid South Africa. Presented are the perspectives of researchers who have spent years analyzing the fiscal issues facing South Africa, as well as public finance experts and practitioners from that country. The book enhances understanding of land and building taxation in specific settings and presents a case study of the complex reality of an ever-changing South Africa.
Download or read book Bilateral Tax Treaties and Protocol written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1998 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Law and Development written by Yariv Brauner and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 411 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.' – Michael J. Wasylenko, Syracuse University, US Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax, law and development. Contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws affect and are affected by human economic development. Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development. Professors, students, and researchers with an interest in tax, law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature.
Download or read book United States South African Relations written by United States. Congress. House. Committee on Foreign Affairs. Subcommittee on Africa and published by . This book was released on 1966 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book United States South African Relations written by U.S. Congress. House. Committee on Foreign Affairs. Subcommittee on Africa and published by . This book was released on 1966 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax simplification An African Perspective Edited by Chris Evans Ri l Franzsen Elizabeth Lilla Stack 2019 written by Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack and published by Pretoria University Law Press. This book was released on 2019-01-01 with total page 371 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Download or read book Taxation of Trusts in South Africa written by Michael Honiball and published by Siber Ink. This book was released on 2009-12-18 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book FCS Office Practice L2 written by Neeltje Du Plessis and published by Pearson South Africa. This book was released on 2007 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Basic Income Grant for South Africa written by Guy Standing and published by Juta and Company Ltd. This book was released on 2003 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the feasibility and impact of a universal basic income grant for South Africans, which has been discussed extensively in parliament and the media for the past two years. The authors assess how comprehensive social security reform, including a universal grant, will impact on the severe inequality in the country and promote economic growth and employment. Their research reveals that it is affordable, and they argue that it would reduce the criminality that is associated with poverty and inequality. The implications for women and children and for the black majority would be considerable. At the Presidential Jobs Summit in 1998 COSATU negotiated an agreement with the government to investigate a universal social grant for all South Africans -- the Basic Income Grant. Government policy-makers, civil society stakeholders and South African and international thinkers recognised the merit of addressing the problem of poverty directly and efficiently. In March 2002 the South African government's Committee of Inquiry into Comprehensive Social Security completed its evaluation of policy options for addressing the severe levels of poverty afflicting the country. Accepting the findings of research commissioned from the Economic Policy Research Institute, the Committee's report stated that the Basic Income Grant has the potential, more than any other possible social protection intervention, to reduce poverty and promote human development and sustainable livelihoods'. This book provides an accessible collection of the current research on the issue, with chapters by both proponents and critics of the Basic Income Grant. Some of the issues discussed include: How can the grant be financed? In what ways will the grant promote job creation, economic growth and social development? And will the government demonstrate the political will to implement what is likely to be the single most effective policy for reducing poverty and eradicating destitution?
Download or read book EBOOK Economics A Southern African Context 3e written by J. van Rensburg and published by McGraw Hill. This book was released on 2021-04-22 with total page 547 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economics studies how people, businesses and governments use resources. What shapes our decisions? How do we allocate goods and services? What does a rational choice look like? In this third edition of Economics: A Southern African Context, the authors expertly guide us through the key principles of economics, providing a solid foundation in the subject. The text combines relevant Southern African examples with a clear and accessible narrative. By encouraging critical engagement with economic theories, it provides a basis for examining today’s economic, social, and political issues. Key Features: •A new structure to refocus the book and align with teaching •Additional online chapters, including the Economics of Pandemics, available in Connect® •Fully updated pedagogy, including Interactive Graphs, Last Word, and Quick Quiz boxes •Discussions on new developments in economics, such as the consequences of COVID-19 and the impact of BRICS membership on trade in South Africa •Revised end-of-chapter content to test comprehension, including Review Questions, Discussion Questions and Problems, available in Connect® Economics: A Southern African Context is available with McGraw Hill’s Connect®, the online learning platform which features resources to help faculty and institutions improve student outcomes and course delivery efficiency. Jan J. Janse van Rensburg is a lecturer at the University of Pretoria. His main area of interest is in teaching and course development with a focus on Principles of Economics. He also specializes in Health Economics, concentrating on the economic effects and costs of substance abuse. Campbell R. McConnell was a professor at the University of Nebraska-Lincoln, where he taught from 1953 until his retirement in 1990. Stanley L. Brue is a professor at Pacific Lutheran University, where he has been honoured as a recipient of the Burlington Northern Faculty Achievement Award. Sean M. Flynn is an associate professor of economics at Scripps College in Claremont, California.
Download or read book Questions and Replies of the National Assembly written by South Africa. Parliament (1994- ). National Assembly and published by . This book was released on 2002 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Race and Regionalism in the Politics of Taxation in Brazil and South Africa written by Evan S. Lieberman and published by Cambridge University Press. This book was released on 2003-09-01 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nationally-specific definitions of citizenship proved decisive for the development of the Tax State in Brazil and South Africa in the twentieth century. Although both countries had been divided along racial and regional lines in the late nineteenth century, watershed constitutions addressed these political problems in very different ways. South Africa's institutionalized white supremacy created a level of political solidarity that contributed to the development of a highly progressive and efficient tax system. In Brazil, federalism and official non-racialism proved more divisive, making the enactment and collection of progressive taxes much more difficult. The legacy of these divergent state-building processes remains evident at the beginning of the twenty-first century. Lieberman extends this analysis to a wider group of country cases and finds similar patterns and causal relationships between the politics of race, region, and taxation. The findings are based on field research, large-scale national surveys, macroeconomic data, and various archival sources.
Download or read book Notes on South African Income Tax 2019 written by Phillip Haupt and published by . This book was released on 2019-01-07 with total page 1000 pages. Available in PDF, EPUB and Kindle. Book excerpt: Notes on South African Income Tax is published annually. Each updated section contains the current tax changes, updates and ammendments and has become a vital tool in every professional's library.The book is going into its 38th Annual Edition. The book contains commentary which is not available in any other book on South African tax.
Download or read book Tax Avoidance in Sub Saharan Africa s Mining Sector written by Ms. Giorgia Albertin and published by International Monetary Fund. This book was released on 2021-09-28 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA’s revenue mobilization efforts in three ways. First, it examines the importance of mining, the role of multinational enterprises (MNEs), and mining revenue outcomes in SSA. Second, it assesses the magnitude of profit shifting in mining drawing on new macro level research, supplemented by case studies to illustrate the lived experience of tax avoidance in SSA mining. Third, the paper identifies tax policy reforms that could boost revenue mobilization in SSA.
Download or read book International Tax written by Michael Honiball and published by Siber Ink. This book was released on 2011-03-15 with total page 908 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book EBOOK Economics South African Edition written by J. van Rensburg and published by McGraw Hill. This book was released on 2015-03-16 with total page 647 pages. Available in PDF, EPUB and Kindle. Book excerpt: EBOOK: Economics, South African Edition
