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The Resource Income tax in South Africa : the first 100 years : 1914-2014

Income tax in South Africa : the first 100 years : 1914-2014

Label
Income tax in South Africa : the first 100 years : 1914-2014
Title
Income tax in South Africa : the first 100 years : 1914-2014
Contributor
Subject
Language
eng
Summary
This book, marking the 2014 centenary of income tax in South Africa, presents historical research covering a range of topics. The authors begin with the international origins of income tax law and the transformation of old Dutch taxes into colonial income tax, and the role of General Smuts in the introduction of income tax in 1914. The struggle to find an appropriate means of taxing corporate profits of shareholders is shown to have continued for decades, and mining and farming as main industry players in the South African economy receive special attention. The demise of cooperatives, the history of international tax treaties and the colonial influence also form part of the historical journey of this publication. An examination of the special qualities of leading judges of the time and their jurisprudence provides much food for thought. Policy debates such as whether South Africa should follow the source or the residence system of taxation, or introduce a land tax, rage today as they did in 1914. The impact of transformation since 1994, the need to entrench taxpayers' rights and to remove gender inequality, and the remarkable modernisation of SARS, all played an important part in the development of the South African tax system. The book consists of 8 parts. Part 1: The international origins of income tax in South Africa and its introduction. Part 2: The taxation of companies, shareholders and partnerships. Part 3: The taxation of mining, farming and co-operative enterprises. Part 4: Income tax jurisprudence. Part 5: International tax. Part 6: Constitutional, policy and gender issues. Part 7: Major figures in the development of income tax in South Africa. Part 8: The evolution of the South African Revenue Service: 1994 to 2014 - SARS
Geographic coverage
Africa
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Hattingh, P.J
  • Roeleveld, J
  • West, C
http://library.link/vocab/subjectName
  • history of taxation
  • corporate income tax
  • individual income tax
  • tax system
  • dividend withholding tax
  • partnership
  • mining industry
  • cooperative society
  • case law
  • tax treaty
  • residence principle of taxation
  • source principle of taxation
  • land tax
  • fiscal sociology
  • tax authorities
Label
Income tax in South Africa : the first 100 years : 1914-2014
Instantiates
Publication
Contents
  • Importing and exporting income tax law: The international origins of the South African Income Tax Act
  • Harris, P.
  • ; p. 2
  • The history of income taxation in the Cape Colony: A story of dangerous beasts and murderous fathers
  • Jansen van Rensburg, E.
  • ; p. 25
  • On the introduction of income tax in South Africa by JC Smuts: Three eventful months (24 April 1914 to 20 July 1914)
  • Hattingh, J.
  • ; p. 54
  • The birth of the first Income Tax Act: the journey begins
  • Surtees, P.
  • ; p. 77
  • Corporate-shareholder taxation in South Africa: 1914 to 1961
  • Hattingh, J.
  • ; p. 81
  • The road to dividend withholding tax in South African income tax law (1962 to 2014)
  • Roeleveld, J.
  • ; p. 111
  • A review of the taxation of partnerships in South Africa over the last 100 years
  • Titus, A.
  • ; p. 132
  • South Africa's gold mining tax regime
  • Ramfol, R.
  • ; p. 146
  • The history of the taxation of farming in South Africa
  • du Toit, C.
  • ; p. 153
  • The development of the taxation of co-operatives
  • Johnson, T.
  • Roeleveld, J.
  • ; p. 171
  • A century of income tax jurisprudence in South Africa
  • Broomberg, E.
  • ; p. 194
  • Some missteps on South Africa's road to a coherent income tax jurisprudence
  • Williams, R.C.
  • ; p. 211
  • From colonialism to apartheid: international influence on tax treaties in South Africa (1932 to 1990)
  • West, C.
  • ; p. 226
  • Ensuring a right balance in applying the residence and source bases of taxation in order to protect South Africa's tax base
  • Wanyana Oguttu, A.
  • ; p. 245
  • The shift to a constitutional democracy in 1994 and the impact thereof on tax law in South Africa
  • Croome, B.J.
  • ; p. 278
  • Land tax versus income tax: a historical assessment of success and failure in South Africa
  • Tideman, N.
  • Meakin, P.
  • ; p. 308
  • The personal income taxation of women in South Africa: an overview since the 1970s
  • Gavin, E.
  • Steyn, W.
  • ; p. 319
  • C.J. Ingram K.C.: academic pioneer and second President of the Cape Tax Court
  • Marais, A.
  • ; p. 362
  • Aubrey Silke - Adapted courtesy of the South African Institute of Tax Practitioners
  • ; p. 368
  • David Meyerowitz SC - Adapted courtesy of the South African Institute of Tax Practitioners
  • ; p. 369
  • Memoirs of Prof. Leon Kritzinger: Aubrey Silke and the importance of postgraduate tax studies at the University of Cape Town
  • Kritzinger, L.
  • ; p. 371
  • The evolution of the South African Revenue Service: 1994 to 2014 - SARS
  • ; p. 377-465
Extent
xvii, 488 p.
Isbn
9781485107798
Label
Income tax in South Africa : the first 100 years : 1914-2014
Publication
Contents
  • Importing and exporting income tax law: The international origins of the South African Income Tax Act
  • Harris, P.
  • ; p. 2
  • The history of income taxation in the Cape Colony: A story of dangerous beasts and murderous fathers
  • Jansen van Rensburg, E.
  • ; p. 25
  • On the introduction of income tax in South Africa by JC Smuts: Three eventful months (24 April 1914 to 20 July 1914)
  • Hattingh, J.
  • ; p. 54
  • The birth of the first Income Tax Act: the journey begins
  • Surtees, P.
  • ; p. 77
  • Corporate-shareholder taxation in South Africa: 1914 to 1961
  • Hattingh, J.
  • ; p. 81
  • The road to dividend withholding tax in South African income tax law (1962 to 2014)
  • Roeleveld, J.
  • ; p. 111
  • A review of the taxation of partnerships in South Africa over the last 100 years
  • Titus, A.
  • ; p. 132
  • South Africa's gold mining tax regime
  • Ramfol, R.
  • ; p. 146
  • The history of the taxation of farming in South Africa
  • du Toit, C.
  • ; p. 153
  • The development of the taxation of co-operatives
  • Johnson, T.
  • Roeleveld, J.
  • ; p. 171
  • A century of income tax jurisprudence in South Africa
  • Broomberg, E.
  • ; p. 194
  • Some missteps on South Africa's road to a coherent income tax jurisprudence
  • Williams, R.C.
  • ; p. 211
  • From colonialism to apartheid: international influence on tax treaties in South Africa (1932 to 1990)
  • West, C.
  • ; p. 226
  • Ensuring a right balance in applying the residence and source bases of taxation in order to protect South Africa's tax base
  • Wanyana Oguttu, A.
  • ; p. 245
  • The shift to a constitutional democracy in 1994 and the impact thereof on tax law in South Africa
  • Croome, B.J.
  • ; p. 278
  • Land tax versus income tax: a historical assessment of success and failure in South Africa
  • Tideman, N.
  • Meakin, P.
  • ; p. 308
  • The personal income taxation of women in South Africa: an overview since the 1970s
  • Gavin, E.
  • Steyn, W.
  • ; p. 319
  • C.J. Ingram K.C.: academic pioneer and second President of the Cape Tax Court
  • Marais, A.
  • ; p. 362
  • Aubrey Silke - Adapted courtesy of the South African Institute of Tax Practitioners
  • ; p. 368
  • David Meyerowitz SC - Adapted courtesy of the South African Institute of Tax Practitioners
  • ; p. 369
  • Memoirs of Prof. Leon Kritzinger: Aubrey Silke and the importance of postgraduate tax studies at the University of Cape Town
  • Kritzinger, L.
  • ; p. 371
  • The evolution of the South African Revenue Service: 1994 to 2014 - SARS
  • ; p. 377-465
Extent
xvii, 488 p.
Isbn
9781485107798

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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