Tax Simplification An African Perspective Edited By Chris Evans Ri L Franzsen Elizabeth Lilla Stack 2019

Why are tax systems so complex and what are the causes and consequences of such complexity? The simplification of tax systems is one of the most important issues faced today in worldwide efforts to modernise and strengthen government finance and revenue raising capacities. Nowhere is it more important than throughout the rapidly emerging economies of the dynamic African region."

Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019 ISBN: 978-1-920538-96-5 Pages: 347 Print version: Available Electronic version: Free PDF available About the publication Why are tax systems so complex and what are the causes and consequences of such complexity? The simplification of tax systems is one of the most important issues faced today in worldwide efforts to modernise and strengthen government finance and revenue raising capacities. Nowhere is it more important than throughout the rapidly emerging economies of the dynamic African region. This volume brings together contributions in this field from a conference held in South Africa in October 2018 and provides a unique synthesis of knowledge and understanding gained from the specialist expertise and diverse backgrounds brought to the tax simplification debate by those authors. Featured topics include: Taxpayers’ rights to simplicity The African experience of tax simplification Simplification trends among small and medium sized entities Pension tax simplification Sources of complexity in value added taxation Simplification of recurrent property taxes Complexity and approaches to international taxation Complexity and taxation of multinational enterprises Lessons from overseas. The analysis of these topics includes timely and relevant perspectives from the experience in other jurisdictions including Australia, Canada, New Zealand, the United Kingdom and the United States. The volume will be an essential reference for researchers and others interested in the field from academia, government, legal and accounting practice and public policy organisations in African and other countries worldwide.Table of Contents Preface Foreword – Tax Simplification in the United Kingdom: Some Personal Reflections John Whiting Contributors Introduction Elizabeth (Lilla) Stack, Chris Evans and Riël Franzsen Tax Complexity and Tax Simplification: A Critical Review of Concepts and Issues Binh Tran-Nam, Annet Wanyana Oguttu and Kyle Mandy The Taxpayers’ Right to Tax Simplicity in South Africa and the United States Carika Fritz and Nina E Olson The Role of the Office of Tax Simplification in the United Kingdom and Lessons for Other Countries Yige Zu and Lynne Oats An Analysis of the Tax Simplification Initiatives for Pension Provision in the United Kingdom and South Africa Bernadene de Clercq, Andy Lymer and Chris Axelson Simplification Lessons from New Zealand Adrian Sawyer, Marina Bornman and Greg Smith Legal Uncertainty in the South African VAT Marius van Oordt and Richard Krever Simplifying Recurrent Property Taxes in Africa Riël Franzsen, Abdallah Ali-Nakyea and Adams Tommy Statutory and Effective Complexity for Individual Taxpayers in South Africa Sharon Smulders, Karen Stark and Deborah Tickle Small and Micro Businesses: Case Studies on the Complexity of ‘Simplified’ Schemes Heinrich Dixon, Judith Freedman and Wollela Abehodie Yesegat Tax Complexity for Multinational Corporations in South Africa – Evidence from a Global Survey Thomas Hoppe, Reyhaneh Safaei, Amanda Singleton and Caren Sureth-Sloane International Tax Simplification in South Africa through Managing Substantive Complexity and Improving Drafting Efficiency Jinyan Li and Teresa Pidduck Bibliography Index

"Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.

Part of the price to be paid for becoming part of the global economy again is the introduction of complex tax legislation. The days when tax could be taught or practiced with complete disregard for international tax issues are forever gone.

Today's moviegoers and critics generally consider some Hollywood products--even some blockbusters--to be legitimate works of art. But during the first half century of motion pictures very few Americans would have thought to call an American movie "art." Up through the 1950s, American movies were regarded as a form of popular, even lower-class, entertainment. By the 1960s and 1970s, however, viewers were regularly judging Hollywood films by artistic criteria previously applied only to high art forms. In Hollywood Highbrow, Shyon Baumann for the first time tells how social and cultural forces radically changed the public's perceptions of American movies just as those forces were radically changing the movies themselves. The development in the United States of an appreciation of film as an art was, Baumann shows, the product of large changes in Hollywood and American society as a whole. With the postwar rise of television, American movie audiences shrank dramatically and Hollywood responded by appealing to richer and more educated viewers. Around the same time, European ideas about the director as artist, an easing of censorship, and the development of art-house cinemas, film festivals, and the academic field of film studies encouraged the idea that some American movies--and not just European ones--deserved to be considered art.

Open wide! Dentists care for people's teeth. Give readers the inside scoop on what it's like to be a dentist. Readers will learn what dentists do, the tools they use, and how people get this exciting job.

To uphold family honor and tradition, Sheetal Prasad is forced to forsake the man she loves and marry playboy millionaire Rakesh Dhanraj while the citizens of Raigun, India, watch in envy. On her wedding night, however, Sheetal quickly learns that the stranger she married is as cold as the marble floors of the Dhanraj mansion. Forced to smile at family members and cameras and pretend there's nothing wrong with her marriage, Sheetal begins to discover that the family she married into harbors secrets, lies and deceptions powerful enough to tear apart her world. With no one to rely on and no escape, Sheetal must ally with her husband in an attempt to protect her infant son from the tyranny of his family.sion.