Tax Law: An Introduction

A new law book from Juta's Law is now available. I had the privilege of working on TAX LAW: AN INTRODUCTION as editor, together with an excellent team of co-authors, as well as the outstanding team from Juta's, Marlinee Chetty, Robyn Evans and Mmakwena Chipu. 

Here are the book's details:

Purchase your copy from Juta & Co 

About this Publication:

Tax Law: An Introduction is a practical guide for students studying tax as part of their law, accountancy or business studies.

The 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 hones in on problem areas where students seek a greater understanding.

Contents Include:

• 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
• Learner CD
• CD-ROM with lecturer support material (contact your Juta Law Academic Consultant)

Of Interest and Benefit to:

• Undergraduates
• Postgraduates

Authors:

• Dr Beric Croome - Editor
• Prof Annet Oguttu
• Dr Elzette Muller
• Dr Thabo Legwaila
• Prof Maeve Kolitz
• Prof R C Williams
• Advocate Cornelius Louw