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STREET SMART TAXPAYERS: A PRACTICAL GUIDE TO YOUR RIGHTS IN SOUTH AFRICA
B CROOME AND J CROOME (AUTHORS)
Street Smart Taxpayers aims to educate and empower taxpayers about their rights. Simplifying complex legal language and tax terminology, the book attempts to reduce the fear factor and frustrations that many taxpayers experience when dealing with tax matters. Street Smart Taxpayers explains the processes SARS must follow when working with taxpayers throughout the various stages of the tax process, and identifies the remedies available to taxpayers. Combining humour, expert knowledge and anecdotes about the troubles taxpayers encounter in their dealings with SARS, the authors also investigate taxpayers’ obligations, how tax and religion intersect and the important question of ethics from the point of view of both SARS and the taxpayer
978 1 48512 047 6 EDITION 2017
316 PAGES
ZAR R394.00
CONTENTS
• A history of South African taxation
• Taxpayers and the tax process
• Seeking help as a taxpayer
• What are your taxpayer rights?
• Taxpayers’ right to property
• Taxpayers’ right to equality
• Taxpayers’ right to privacy
• Taxpayers’ right to access to
information
• Taxpayers’righttoadministrativejustice
Tax Law
An introduction
• Taxpayers’ right to remain silent
• Taxpayers’ right of access to courts • Taxpayers’ obligations
• The ethics of paying tax
• Taxpayers’ rights — an international
work in progress
• Taxpayers’ remedies in South Africa • The future of taxpayers’ rights
• Glossary
B CROOME (EDITOR), A OGUTTU, E MULLER, T LEGWAILA, M KOLITZ, R WILLIAMS & C LOUW
Tax Law: An Introduction is a practical guide for students studying tax as part of their law, accountancy or business studies. This book briefly describes the historical development of taxation in general, emphasising the development of the modern income tax system. Tax Law: An Introduction explains the South African tax system and important policy considerations, clearly setting out the key objectives and essential principles of taxation. It covers the areas of tax collection, taxation in the context of the South African Constitution and the interpretation of the Income Tax Act and the Taxation Laws Amendment Act of 2012.
The book also sets out the principles and explains the practices of the South African Revenue Services (SARS). It provides practical guidance on the Income Tax Act and applicable case law, and homes in on problem areas where students seek a greater understanding.
978 0 70219 985 1 978 1 48511 972 2 2013
708 PAGES
ZAR R656.00 ZAR R656.00
CONTENTS
• The Origin and Historical Development of Taxation
• Structure of Income Tax
• Jurisdiction to Tax
• Gross Income
• Exempt Income
• Deductions
• Capital Allowances
• Avoidance or Evasion
• Employees’ Tax and Provisional Tax • Capital Gains Tax and PAYE
• Taxable Persons
• Taxation of Companies
• Administration
• Returns
• Assessments
• Dispute Resolution and Collection
of Tax
SUITABLE FOR
Undergraduates and postgraduates.
JUTA ACCOUNTING CATALOGUE | 2018/2019
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