Tax simplification - An African Perspective, livre ebook

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 simplicityThe African experience of tax simplificationSimplification trends among small and medium sized entitiesPension tax simplificationSources of complexity in value added taxationSimplification of recurrent property taxesComplexity and approaches to international taxationComplexity and taxation of multinational enterprisesLessons 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.