Download or read book Report of the Commission of Inquiry Into the Tax Structure of the Republic of South Africa written by South Africa. Commission of Inquiry into the Tax Structure of the Republic of South Africa and published by Government Printer. This book was released on 1987 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt: Margo Report on tax reform recommendations.
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 Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa Fifth interim report written by Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of South Africa and published by . This book was released on 1994 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa Second interim report written by Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of South Africa and published by . This book was released on 1994 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa written by Commission of Inquiry into Certain Aspects of the Tax Structure of South Africa and published by . This book was released on 1994 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Full text of the Katz Commission's recommendations on certain aspects of the tax structure of South Africa.
Download or read book Value Added Tax and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Download or read book White Paper on the Report of the Commission of Inquiry Into the Tax Structure of the Republic of South Africa written by South Africa and published by . This book was released on 1988 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: The White Paper containing the Government's decisions on the MARGO Report recommendations on tax reform in South Africa.
Download or read book Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa Fourth interim report written by Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of South Africa and published by . This book was released on 1994 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Report of the Committee for Economic Affairs on a Strategy and Action Plan to Improve Productivity in the RSA written by South Africa. President's Council. Committee for Economic Affairs and published by . This book was released on 1989 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Mouton Report written by South Africa. Committee of Investigation into a Retirement Provision System for South Africa and published by . This book was released on 1992 with total page 292 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 South Africa and the World Economy in the 1990s written by Pauline H. Baker and published by New Africa Books. This book was released on 1993 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Furthermore, what role can international trade and investment play in spurring economic growth in South Africa, alleviating the country's poverty and promoting a more equitable distribution of wealth? These are some of the questions that came under the spotlight at an international conference organised in 1993 by The Aspen Institute and IDASA (The Institute for a Democratic Alternative for South Africa). At this conference, held in South Africa, a number of leading economists and policy advisers from the United States, Asia, Latin America and Africa met to stimulate discussion about a range of critical issues facing the South African economy in the years ahead.
Download or read book Capital Gains Taxation written by Michael Littlewood and published by Edward Elgar Publishing. This book was released on 2017-08-25 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Delicate Balance written by Chris Evans and published by IBFD. This book was released on 2011 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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?
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 Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa Third interim report written by Commission of Inquiry into Certain Aspects of the Tax Structure of South Africa and published by . This book was released on 1994 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt:
