Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^-- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.

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

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."

Using oral accounts of their personal histories, this book recounts the lives and experiences of 22 black South African women, all born before 1915, from one small town in the Western Transvaal. This approach gives a unique insight into the history of South Africa in the twentieth century, as well as into the lives and world views of the unknown women who have been part of that history. North America: Heinemann

First published in 1981, The Political Nature of a Ruling Class is a study of the role played by the 'organic intellectuals', who were attached to the capitalist class in South Africa, in shaping the processes of state and class formation in the crucial decades when the foundations of modern South Africa were being laid. The book examines how the political and ideological character of the imperialist, 'British South African', mining bourgeoisie was formed, which revolutionised southern Africa and remained dominant until the First World War, and how a national bourgeoisie emerged and later came to prevail which differed both as a political force and as the bearer of a new 'South Africanist' ideology. In both cases, the activities of the intellectuals are explained in terms of the economic imperatives of accumulation and the capitalists' conflicts with other classes, and in each case, racism is viewed in the light of the overall system of hegemony created by capital. The origins of South African capitalism are examined finally from the point of view of one group of people--the capitalists themselves. A concrete and readable account of capitalists and their ideologies, this contribution to theories both of class and state formation and of the relationship between political, cultural, ideological and economic forces will be of importance to students and researchers of African studies and political science.

The twelfth-century French poet Chrétien de Troyes is a major figure in European literature. His courtly romances fathered the Arthurian tradition and influenced countless other poets in England as well as on the continent. Yet because of the difficulty of capturing his swift-moving style in translation, English-speaking audiences are largely unfamiliar with the pleasures of reading his poems. Now, for the first time, an experienced translator of medieval verse who is himself a poet provides a translation of Chrétien’s major poem, Yvain, in verse that fully and satisfyingly captures the movement, the sense, and the spirit of the Old French original. Yvain is a courtly romance with a moral tenor; it is ironic and sometimes bawdy; the poetry is crisp and vivid. In addition, the psychological and the socio-historical perceptions of the poem are of profound literary and historical importance, for it evokes the emotions and the values of a flourishing, vibrant medieval past.

This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

A riding team from Italy is coming to Pine Hollow, and Stevie volunteers to entertain them during their visit. It's a job that stuck-up Veronica diAngelo wanted for herself, and now Veronica is determined that Stevie will pay! Suddenly, with the big weekend approaching, Stevie finds out someone has "volunteered" her to organize the annual school fair, to run the Children's Hospital Festival, and to debate for election as class president. They all take place on the same day--just when her Bar-None Ranch friends Kate and Christine and the Italian riding team are due to visit! Can one person do four things at once? With the help of her Saddle Club friends and a lot of imagination, Stevie's determined to try. The result will be the greatest event ever . . . or the biggest disaster of all time!

A classic Emily Brown bedtime story about being scared of the dark. From Children's Laureate, Cressida Cowell. Emily Brown and her rabbit, Stanley, are trying to sleep. But a Splish-Splosh noise is keeping them awake... It's a Thing! And this Thing just won't go to sleep. Emily Brown and Rabbit try everything, but nothing works. Just what could be the matter? This warm and witty picture book is perfect for sharing with children who may be afraid of the dark. With a gentle message that things are never quite as scary as they first seem. "It's funny, it's got twists and turns, and shows us, among other things, that we can spend too much time nurturing our fears rather than trying to conquer them." The Guardian