Street Smart Taxpayers: A Practical Guide to Your Rights in South Africa (1st Edition, 2017)

TAX ADMINISTRATION (2nd Edition, 2015)
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Income Tax in South Africa: The First 100 Years (1914 - 2014)

Published by: Juta's Law
ISBN: 9781485107798
Publication date2016
Editors: J Hattingh, J Roeleveld, C West
Part 6: Constitutional, policy and gender issues includes "The shift to a constitutional democracy in 1994 and the impact thereof on tax law in South Africa" by Beric J Croome


Published by: Juta's Law

Authors: Dr Beric Croome (Editor) | Prof Annet Oguttu | Dr Elzette Muller | Dr Thabo Legwaila | Prof Maeve Kolitz | Prof R C Williams | Advocate Cornelius Louw

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.

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Edited by: David W. Chodikoff 
Published by: The European Lawyer, a division of Thomson Reuters (UK)
South African contribution by: Dr Beric Croome and Mmangaliso Nzimande

Tax Litigation is the first book of its kind. It provides owners and leaders of business, general counsel, tax lawyers, accountants and members of the general public with ready access to the fundamentals of tax litigation in a multi-jurisdictional, comparative format. The information is provided by leading practitioners within the field from around the globe.  Whether the ultimate problem is within the common law/civil code context or involves criminal tax related offences, this book provides invaluable information regarding the identification of the relevant legislative framework, the pre-trial process, the trial process, the important individual national aspects of both documentary and witness evidence including expert witness evidence, court cost considerations, Appeals and the hot areas of interest in each jurisdiction. This work highlights the complexities of tax litigation around the world.

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"Taxpayers’ Rights in South Africa" is the only book available to deal with the interplay between South African constitutional and tax law. It evaluates how South African Revenue Services powers function in relation to taxpayers’ constitutional rights and thoroughly and systematically unpacks the rights to property, equality, privacy, access to information, just administrative action and access to courts. Based on personal experience and award-winning research, this work provides guidance on issues that perplex taxpayers, SARS officials and tax practitioners every day.

'This book is the first full-scale attempt to discuss the important topic of taxpayers’ rights in South Africa and will provide a worthy addition to our literature on South African tax law.' Judge I F Farlam – Retired Judge of Appeal of the Supreme Court of Appeal

'Croome’s book forms the basis of significant beneficial developments in the administration of South Africa’s tax laws. His recommendations are often controversial but will assist in informed decision making in an area that remains relatively unexplored in legal commentary.’ Prof. D Bentley – Curtin University of Technology, Perth, Australia

'This work is of great significance in the context of South Africa’s tax jurisprudence. It provides a thoughtful summation of the way forward in this important new dimension of tax law.'  Prof. R C Williams – Univ. of KwaZulu-Natal.

You can buy this book (ISBN 9780702182020) from JUTA'S LAW PUBLISHERS

TAX ADMINISTRATION  (2010) by Beric Croome and Lynette Olivier 
IMPORTANT ANNOUNCEMENT: Updated 2nd edition of TAX ADMINISTRATION now available see above.

The rules governing tax administration in South Africa are often confusing and sometimes seem arbitrary. This book provides all tax practitioners with clear and authoritative guidance on aspects such as the registration and submission of tax returns, assessments, requests for information, penalties and interest, privilege, reportable arrangements, dispute resolution, advance tax rulings and remedies. Showing how areas of law interrelate and noting best international practice, the authors set out the rules of tax collection in a well-structured and theoretically sound way.

Professor Michael Katz has this to say: "This book will be invaluable to everybody who has any involvement in tax - including the judiciary, the legislature in dealing with tax policy, tax administrators, practitioners, teachers and students".

You can buy this book (ISBN 978 0 7021 8475 8) from JUTA'S LAW PUBLISHERS