Tax Law – An Introduction 2e

Tax Law – An Introduction 2e
11 Feb 2020

About this publication

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 a link to the relevant Acts for easy access by students.

Content include

  • Foreword
  • Preface
  • Table of statutes
  • Table of cases
  • Chapter 1 – The origin and historical development of taxation
  • Chapter 2 – Structure of income tax
  • Chapter 3 – Jurisdiction to tax
  • Chapter 4 – Gross income
  • Chapter 5 – Exempt income
  • Chapter 6 – Deductions
  • Chapter 7 – Deductions and capital allowances
  • Chapter 8 – Employees’ tax and provisional tax
  • Chapter 9 – Capital gains tax
  • Chapter 10 – Taxable persons
  • Chapter 11 – Taxation of companies
  • Chapter 12 – Administration, returns, assessments, Dispute resolution and collection of tax
  • Chapter 13 – Avoidance and evasion
  • Chapter 14 – International tax aspects
  • Index

Recommended for:

  • Undergraduates
  • Postgraduates

General information:

  • Edition: 2nd edition
  • Published date: Jan 2020
  • Authors: Thabo Legwaila, Annet Wanyana Ogguttu, Elzette Muller, RC Williams, Cornelius Louw, and Peter Surtees
  • Formats: Soft cover
  • Language: English
  • ISBN: 978 1 48512 808 3
  • Extent: 595 pages
  • Estimated retail price – print: R695
  • Web link: https://juta.co.za/catalogue/tax-law-an-introduction-2e-print_26014/
    (Price includes 15% VAT, excludes shipping, if applicable.)

See also:

(This article is provided for informational purposes only and not for the purpose of providing legal advice. For more information on the topic, please contact the author/s or the relevant provider.)
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