Tax Law : an introduction
Title:
Tax Law : an introduction
Author:
Legwaila, Thabo, author, editor.
ISBN:
9781485151890
Personal Author:
Edition:
Third edition.
Physical Description:
lix, 644 pages ; 25 cm
General Note:
First published 2013.
Contents:
The origin and historical development of taxation -- Structure of income tax -- Jurisdiction to tax -- Gross income -- Exempt income -- Deductions -- Deductions and capital allowances -- Employees' tax and provisional tax -- Capital gains tax -- Taxable persons -- Taxation of companies -- Administration, returns, assessments, dispute resolution and collection of tax -- Avoidance and evasion -- International tax aspects.
Abstract:
"Tax Law: An Introduction deals with the fundamentals of income tax in a practical and clear manner that makes this book an ideal tool for tax teachers. Written for students, this much-needed textbook simplifies complex concepts and avoids unnecessary jargon as it explains the key objectives and principles of taxation. The book sheds light on contemporary South African tax law and the most important tax cases. It covers the process of tax collection as well as the interpretation of tax legislation. Tax Law: An Introduction is intended to ease the teaching and understanding of an often-daunting subject."--Publisher's description.
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