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Interim Report Of The Commission Of Inquiry Into Certain Aspects Of The Tax Structure Of South Africa Fourth Interim Report
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Author :Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of South Africa Publisher : ISBN 13 : Total Pages :48 pages Book Rating :4.F/5 ( download)
Book Synopsis Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa: Fourth interim report by : Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of 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:
Author :Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of South Africa Publisher : ISBN 13 : Total Pages :32 pages Book Rating :4.F/5 ( download)
Book Synopsis Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa: Second interim report by : Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of South Africa
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:
Author :Commission of Inquiry into Certain Aspects of the Tax Structure of South Africa Publisher : ISBN 13 : Total Pages :356 pages Book Rating :4.F/5 ( download)
Book Synopsis Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa: Third interim report by : Commission of Inquiry into Certain Aspects of the Tax Structure of South Africa
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:
Author :Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of South Africa Publisher : ISBN 13 : Total Pages :72 pages Book Rating :4.F/5 ( download)
Book Synopsis Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa: Fifth interim report by : Commission of Inquiry into Certain Aspects of the Tax Structure of the Republic of South Africa
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:
Author :Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack Publisher :Pretoria University Law Press ISBN 13 :1920538968 Total Pages :371 pages Book Rating :4.9/5 (25 download)
Book Synopsis Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019 by : Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack
Download or read book Tax simplification - An African Perspective Edited by Chris Evans, Riël 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
Book Synopsis Taxation of Trusts in South Africa by : Michael Honiball
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.
Book Synopsis The Delicate Balance by : Chris Evans
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?
Book Synopsis Capital Gains Taxation by : Michael Littlewood
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.
Book Synopsis South Africa: Limits To Change by : Hein Marais
Download or read book South Africa: Limits To Change written by Hein Marais and published by Palgrave Macmillan. This book was released on 2001-09-08 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Public Economics by : Philip A. Black
Download or read book Public Economics written by Philip A. Black and published by Oxford University Press, USA. This book was released on 2005 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This valuable textbook enables South African undergraduate and graduate students as well as students from neighbouring countries to develop a greater appreciation for the broader economic environment in which they operate."--BOOK JACKET.
Book Synopsis The Proper Tax Base by : Yariv Brauner
Download or read book The Proper Tax Base written by Yariv Brauner and published by Kluwer Law International B.V.. This book was released on 2012-03-01 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this book. Today, as governments are busily making new tax rules in the wake of staggering budget deficits, is perhaps an appropriate time to pay heed to fairness so it can be incorporated as far as possible into tax reform. With twelve contributions from some of the world’s most respected international tax experts—including the late Paul McDaniel, in whose honor these essays were assembled—this invaluable book focuses on tax expenditure analysis, the quest for a just income tax, and division and/or harmonization of the income tax base among jurisdictions. Among the areas of taxation ripe for reform from a fairness point of view the authors single out the following: tax expenditure budget construction; tax expenditure reporting; modern welfare economics as a driver of tax reform; grantor trust rules; the notion of “horizontal equity”; the international tax norm of “income source”; transfer pricing; and jurisdictional application of VAT. Specific ongoing reforms in the United States, Australia, and other countries—as well a detailed analysis of the EU’s proposed common consolidated corporate tax base (CCCTB)—are also examined for fairness. As a timely, high-quality resource that effectively tackles an array of salient issues, this is a book that will be read and studied by tax practitioners, corporate tax experts, government tax policy makers, advisers and consultants on the reform and design of tax systems, and international organizations involved in standard setting related to tax administration, as well as academics and researchers.
Book Synopsis South Africa Pushed to the Limit by : Hein Marais
Download or read book South Africa Pushed to the Limit written by Hein Marais and published by Bloomsbury Publishing. This book was released on 2013-07-04 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1994, the democratic government in South Africa has worked hard at improving the lives of the black majority, yet close to half the population lives in poverty, jobs are scarce, and the country is more unequal than ever. For millions, the colour of people's skin still decides their destiny. In his wide-ranging, incisive and provocative analysis, Hein Marais shows that although the legacies of apartheid and colonialism weigh heavy, many of the strategic choices made since the early 1990s have compounded those handicaps. Marais explains why those choices were made, where they went awry, and why South Africa's vaunted formations of the left -- old and new -- have failed to prevent or alter them. From the real reasons behind President Jacob Zuma's rise and the purging of his predecessor, Thabo Mbeki, to a devastating critique of the country's continuing AIDS crisis, its economic path and its approach to the rights and entitlements of citizens, South Africa Pushed to the Limit presents a riveting benchmark analysis of the incomplete journey beyond apartheid.
Author :South Africa. Commission of Inquiry into the Tax Structure of the Republic of South Africa Publisher :Government Printer ISBN 13 : Total Pages :538 pages Book Rating :4.F/5 ( download)
Book Synopsis Report of the Commission of Inquiry Into the Tax Structure of the Republic of South Africa by : South Africa. Commission of Inquiry into the Tax Structure of the Republic of South Africa
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.
Book Synopsis South African national bibliography by :
Download or read book South African national bibliography written by and published by . This book was released on 1997 with total page 710 pages. Available in PDF, EPUB and Kindle. Book excerpt: Classified list with author and title index.
Book Synopsis The Tax Treatment of NGO's by : Paul Bater
Download or read book The Tax Treatment of NGO's written by Paul Bater and published by Kluwer Law International B.V.. This book was released on 2004-01-01 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most national taxation regimes afford certain privileges to non-governmental non-profit organisations of public benefit. However, cross-border extension of such privileges has failed to materialise in any significant way, despite various efforts and the existence of model treaty provisions and even draft NGO multilateral tax treaties. Although experts tend to oppose harmonisation?on the grounds that international privilege would sink to the lowest national level?there does seem to be general agreement that tax incentives to encourage the cross-border activity of public benefit organisations should be clarified and augmented. The expert authors whose work is assembled in this book offer rich perspectives on this issue. Their various analyses include the following: detailed discussion of the objections of principle commonly advanced by states; the role of discrimination legislation in strategies to advance cross-border privilege; the continuing failure of political will to achieve changes in this area of taxation; the potential of reciprocal unilateral action; tax treaties and non-tax treaties with tax-related provisions; multilateral initiatives (OECD, UN, EU, Council of Europe, World Bank, regional treaties); and, Documentation (International Bureau of Fiscal Documentation). Ten of the essays discuss relevant measures in specific countries and regions. The volume includes extensive primary source material, including selected provisions from bilateral tax treaties, national tax arrangements, and the Interphil?s draft for a European Convention on the Tax Treatment of NGOs , as well as full texts of Round Table declarations, and the European Convention on the Recognition of Legal Personality of International NGOs. Quite apart from its importance as an in-depth study of a taxation issue of significant social value, The Tax Treatment of NGOs will be of great assistance to NGOs and their supporters and benefactors. It opens the way to more vigorous lobbying power for the NGO community to influence changes in taxation law and policy. Because this issue promises to soon be one ?whose time has come,? taxation officials and policymakers cannot afford to ignore this book.
Book Synopsis Debates of the National Council of Provinces (Hansard) by : South Africa. Parliament (1994- ). National Council of Provinces
Download or read book Debates of the National Council of Provinces (Hansard) written by South Africa. Parliament (1994- ). National Council of Provinces and published by . This book was released on 1997 with total page 708 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Modernizing VATs in Africa by : Sijbren Cnossen
Download or read book Modernizing VATs in Africa written by Sijbren Cnossen and published by . This book was released on 2019 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive survey and analysis of VATs in Africa. It enables policymakers and students to examine Africa's VAT systems and to ascertain how it can be modernized to finance human and economic development.
