Tax Law: An Introduction 3e

Product Details:
Author(s):
Legwaila, T
Year Published:
2024
Edition
3
Type:
Print | Soft Cover
Language:
English
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.
Content
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 
Interest / Benefit to
Undergraduates
Postgraduates