Tax simplification - An African Perspective

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 importa...

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Bibliographic Details
Main Author: Riël Franzsen (auth)
Other Authors: Chris Evans (auth), Elizabeth (Lilla) Stack (auth)
Format: Book Chapter
Published: Pretoria University Law Press (PULP) 2019
Online Access:Get Fullteks
DOAB: description of the publication
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100 1 |a Riël Franzsen  |4 auth 
700 1 |a Chris Evans  |4 auth 
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260 |b Pretoria University Law Press (PULP)  |c 2019 
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520 |a 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. 
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