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

Author : Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack
Publisher : Pretoria University Law Press
Page : 371 pages
File Size : 50,8 Mb
Release : 2019-01-01
Category : Law
ISBN : 9781920538965

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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 Pdf

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 : Chris Evans,Riël Franzsen,Elizabeth (Lilla) Stack
Publisher : Unknown
Page : 128 pages
File Size : 45,8 Mb
Release : 2019
Category : Electronic
ISBN : OCLC:1198986641

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Tax Simplification by Chris Evans,Riël Franzsen,Elizabeth (Lilla) Stack Pdf

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."

Author : Chris Evans,Richard E. Krever,Peter Mellor
Publisher : Unknown
Page : 0 pages
File Size : 45,6 Mb
Release : 2015
Category : Law
ISBN : 9041159762

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Tax Simplification by Chris Evans,Richard E. Krever,Peter Mellor Pdf

Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^-- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.

Author : Belinda Bozzoli,Mmantho Nkotsoe
Publisher : James Currey Publishers
Page : 308 pages
File Size : 54,6 Mb
Release : 1991
Category : Group identity
ISBN : 0852556535

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Women of Phokeng by Belinda Bozzoli,Mmantho Nkotsoe Pdf

Using oral accounts of their personal histories, this book recounts the lives and experiences of 22 black South African women, all born before 1915, from one small town in the Western Transvaal. This approach gives a unique insight into the history of South Africa in the twentieth century, as well as into the lives and world views of the unknown women who have been part of that history. North America: Heinemann

Author : Simon James,Adrian Sawyer,Tamer Budak
Publisher : Palgrave Macmillan
Page : 0 pages
File Size : 55,9 Mb
Release : 2015-12-01
Category : Business & Economics
ISBN : 1137478683

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The Complexity of Tax Simplification by Simon James,Adrian Sawyer,Tamer Budak Pdf

Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.

Author : Robert F. van Brederode,Richard Krever
Publisher : Springer
Page : 414 pages
File Size : 40,9 Mb
Release : 2017-03-06
Category : Law
ISBN : 9789811034657

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VAT and Financial Services by Robert F. van Brederode,Richard Krever Pdf

This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.

Author : Beric J. Croome,Annet Wanyana Oguttu,Elzette Muller,Thabo Legwaila,Maeve Kolitz,R. C. Williams,Cornelius Louw
Publisher : Juta and Company Ltd
Page : 680 pages
File Size : 47,5 Mb
Release : 2013
Category : Tax administration and procedure
ISBN : 0702199850

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Tax Law by Beric J. Croome,Annet Wanyana Oguttu,Elzette Muller,Thabo Legwaila,Maeve Kolitz,R. C. Williams,Cornelius Louw Pdf

Author : Lynne Oats
Publisher : Routledge
Page : 299 pages
File Size : 41,5 Mb
Release : 2012-03-29
Category : Business & Economics
ISBN : 9781136333675

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Taxation by Lynne Oats Pdf

Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon – rather than as abstraction from the real world – is largely neglected. Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by offering suggestions on how research might be conducted into actual tax practice, rather than abstract models. This book: Introduces tax as a field of enormous potential for research to all social scientists Explains the methodological issues relating to tax research Provides new opportunities for tax researchers to widen the scope of their enquiries Encourages researchers to think differently about this subject Given the importance of taxation to modern society, not only as a revenue raising mechanism, but also as a tool of governance used to influence social actors, this unique text is a vital read for any social science researcher interested in this subject.

Author : Cedric Thomas Sandford
Publisher : Unknown
Page : 413 pages
File Size : 46,6 Mb
Release : 1995-01
Category : Tax administration and procedure
ISBN : 0951515756

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Tax Compliance Costs Measurement and Policy by Cedric Thomas Sandford Pdf

Author : Annet Wanyana Oguttu
Publisher : Unknown
Page : 735 pages
File Size : 46,7 Mb
Release : 2015
Category : Tax evasion
ISBN : 1485101212

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International Tax Law by Annet Wanyana Oguttu Pdf

Author : Lynne Oats
Publisher : Bloomsbury Publishing
Page : 773 pages
File Size : 46,6 Mb
Release : 2021-09-30
Category : Business & Economics
ISBN : 9781526519566

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Principles of International Taxation by Lynne Oats Pdf

The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.

Author : Nathaniel Isaacs
Publisher : Unknown
Page : 354 pages
File Size : 51,8 Mb
Release : 1937
Category : KwaZulu-Natal (South Africa)
ISBN : STANFORD:36105010368582

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Travels and Adventures in Eastern Africa by Nathaniel Isaacs Pdf

Author : Lynne Oats,Paul Tuck
Publisher : Tottel Publishing
Page : 0 pages
File Size : 43,6 Mb
Release : 2010
Category : Accounting
ISBN : 184766380X

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Accounting Principles for Tax Purposes by Lynne Oats,Paul Tuck Pdf

Accounting Principles for Tax Purposes bridges the gap between tax and accountancy and is the only work of reference that will guide you through the complex maze of UK accounting principles, providing the key answers to interpreting accounts for tax and other purposes. This practical work is recognized in the UK tax profession as the bible for non-accounting professionals who have to use accounts in their work. This fourth edition has been completely updated to examine recent developments affecting the interface between accounting and tax rules and regulations. It examines UK legislative changes in both income tax and corporation tax that have implications for the relationship between accounting and tax profits.

Author : Robert L. Gardner,Dave N. Stewart,Ronald G. Worsham
Publisher : John Wiley & Sons
Page : 288 pages
File Size : 54,7 Mb
Release : 2017-05-15
Category : Business & Economics
ISBN : 9781941651476

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Tax Research Techniques by Robert L. Gardner,Dave N. Stewart,Ronald G. Worsham Pdf

Tax Research Techniques provides a working knowledge of the methodology of implementation-based tax research. Drawing on the latest developments in online research, the authors reveal how to ask the right questions, organize the facts, locate and assess pertinent authority, and clearly communicate research findings. The Trusted Research Training Manual for Over 30 Years As tax laws and tax research methods have changed over the past three decades,Tax Research Techniques has been a trusted resource to guide students and practitioners alike to best practices for efficient tax research. This latest edition updates examples and illustrations to highlight changes in tax law and online tax research over the past several years. Tax Research Techniques will sharpen your knowledge of these five key tax research procedures: How to Get the Facts How to Ask Expert Questions How to Search for the Right Authority How to Resolve the Question How to Communicate Your Conclusions New and updated sections reflect the continuously evolving advances in the technology of Web-based research.

Author : Jeffrey A. Roth,John T. Scholz
Publisher : University of Pennsylvania Press Anniversary Collection
Page : 0 pages
File Size : 46,9 Mb
Release : 1989-06-29
Category : Law
ISBN : 0812281500

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Taxpayer Compliance, Volume 2 by Jeffrey A. Roth,John T. Scholz Pdf

Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To improve compliance, tax administrators must choose among alternative strategies, such as increasing evaders' risks of punishment, motivating social norms, and making compliance easier. Concerned with these choices, the IRS asked the National Academy to assess previous research on the determinants of taxpayer compliance and to highlight the most promising areas for future research. The Academy's panel authored the two-volume Taxpayer Compliance. Volume 2 is a collection of eight background papers commissioned by the panel. They present novel theories and research ideas proposed by scholars from many social sciences to improve the understanding of taxpayer compliance. The varied topics addressed include: the political and institutional context of the American tax system; a typology of noncompliance; a study of the way the visibility of noncompliance affects patterns of taxpaying in the house-painting profession; and theories of ways tax practitioners may affect their clients' compliance. These papers not only illustrate for a general audience what various disciplines can add to knowledge but also suggest for specialized researchers the opportunities that taxpayer compliance offers for extending and testing the theories of their disciplines. Taxpayer Compliance will be a valuable reference for tax practitioners and others concerned with noncompliance problems, and for scholars and students of law and sociology, political science, social psychology, and economics.