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

Resource Information

The work Income tax in South Africa : the first 100 years : 1914-2014 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

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

Contributor

• Hattingh, P.J
• Roeleveld, J
• West, C

Subject

• case law
• cooperative society
• corporate income tax
• dividend withholding tax
• fiscal sociology
• history of taxation
• individual income tax
• land tax
• mining industry
• partnership
• residence principle of taxation
• source principle of taxation
• tax authorities
• tax system
• tax treaty

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