Sixth Interim Report Of The Katz Commission Of Inquiry Into Certain Aspects Of The Tax Structure Of South Africa

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Sixth Interim Report Of The Katz Commission Of Inquiry Into Certain Aspects Of The Tax Structure Of South Africa

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Author :
language : en
Publisher:
Release Date : 1997

Sixth Interim Report Of The Katz Commission Of Inquiry Into Certain Aspects Of The Tax Structure Of South Africa written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Income tax categories.

Sixth Interim Report Of The Katz Commission Of Inquiry Into Certain Aspects Of The Tax Structure Of South Africa

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Author :
language : en
Publisher:
Release Date : 1997

Sixth Interim Report Of The Katz Commission Of Inquiry Into Certain Aspects Of The Tax Structure Of South Africa written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with categories.

Tax Simplification An African Perspective Edited By Chris Evans Ri L Franzsen Elizabeth Lilla Stack 2019

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Author : Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack
language : en
Publisher: Pretoria University Law Press
Release Date : 2019-01-01

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 has been published by Pretoria University Law Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-01 with Law categories.

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

Interim Report Of The Commission Of Inquiry Into Certain Aspects Of The Tax Structure Of South Africa Third Interim Report

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Author : Commission of Inquiry into Certain Aspects of the Tax Structure of South Africa
language : en
Publisher:
Release Date : 1994

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 has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Income tax categories.

Capital Gains Taxation

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Author : Michael Littlewood
language : en
Publisher: Edward Elgar Publishing
Release Date : 2017-08-25

Capital Gains Taxation written by Michael Littlewood and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-25 with Law categories.

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.

A Basic Income Grant For South Africa

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Author : Guy Standing
language : en
Publisher: Juta and Company Ltd
Release Date : 2003

A Basic Income Grant For South Africa written by Guy Standing and has been published by Juta and Company Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.

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?

The Tax Treatment Of Ngo S

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Author : Paul Bater
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2004-01-01

The Tax Treatment Of Ngo S written by Paul Bater and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-01-01 with Law categories.

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.

The Kingdom Of The Netherlands Aruba

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Author : International Monetary Fund. Fiscal Affairs Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2018-12-18

The Kingdom Of The Netherlands Aruba written by International Monetary Fund. Fiscal Affairs Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-12-18 with Business & Economics categories.

Over the last decade, Aruba has faced three recessions resulting in a public debt of approximately 90 percent of GDP. Its current budget deficit needs to be reduced and Aruba should close a fiscal gap of 1.5-2 percent of GDP over the next two to three years to return to a sustainable path. Earlier this year, the authorities have introduced a crisis package, mainly by increasing the turnover taxes. This temporary tax measure should be replaced by a tax reform that will modernize and simplify the current system. The new tax system should not only raise more revenue, but also shift the tax burden away from income and profits toward consumption. The current system is not well equipped to make these changes. In replacing the crisis levy, the Government sees an opportunity to streamline the current tax system, modernize it, and make it more sustainable for the future needs of Aruba.

South Africa Limits To Change

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Author : Hein Marais
language : en
Publisher: Palgrave Macmillan
Release Date : 2001-09-08

South Africa Limits To Change written by Hein Marais and has been published by Palgrave Macmillan this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-09-08 with History categories.

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.

South African National Bibliography

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Author :
language : en
Publisher:
Release Date : 1997

South African National Bibliography written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Afrikaans literature categories.

Classified list with author and title index.