Product Description
Tax Law: An Introduction (2nd edition) (Multimedia eBook)
Authors: T Legwaila, A Oguttu, E Muller, RC Williams, C Louw, P Surtees
Format: Digital
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. The book includes links to the relevant Acts for easy access by students.
Key Features
Clear and practical explanations of key objectives and complex concepts enrich teaching and understanding of the text.
Tables of Cases and Statutes
Interactive learning aids and self-assessment questions instantly validate learning.
Video lectures provide further context.
Audio glossaries of terms promote an understanding of commonly used terms and concepts.
Visual aids illustrate important concepts and map processes at a glance.
Support material is available on Juta Passmasters for lecturers and students.
Contents:
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Table of statutes
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Table of cases
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The origin and historical development of taxation
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Structure of income tax
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Jurisdiction to tax
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Gross income
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Exempt income
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Deductions
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Deductions and capital allowances
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Employees’ tax and provisional tax
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Capital gains tax
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Taxable persons
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Taxation of companies
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Administration, returns, assessments, dispute resolution and collection of tax
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Avoidance and evasion
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International tax aspects
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