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• W3132810888 abstract "The chapters in this book all derive from a two-day symposium – Tax Simplification: An African Perspective – held in Sandton, Johannesburg, South Africa on 9-11 October 2018. The symposium was convened by tax academics from the University of Pretoria, the University of South Africa (UNISA), the University of Johannesburg and the University of New South Wales (UNSW Sydney), together with tax colleagues from the South African Institute of Chartered Accountants (SAICA), which was also the principal funding body for the symposium. Roughly 50 national and international participants, drawn from academia and all aspects of the tax profession, attended the symposium, which involved presentation and discussion of 16 papers together with more extensive panel discussion sessions. The papers were subsequently revised by their presenters, resubmitted as possible chapters for this book and subjected to a rigorous double-blind peer review process involving a panel of distinguished national and international referees, resulting in the 12 chapters in the book.The purpose of the symposium was to consider all aspects of tax simplification – and its antonym, tax complexity – in an African (and primarily South African) context. Four key themes were explored in the papers: key principles, concepts, expectations and elements of simplicity and simplification in the tax context; the consequences of tax complexity; a comparative analysis of African and other country experiences with tax simplification; and an analysis of what might be done to address tax system complexity. Those themes are now also reflected in the chapters in this book.The symposium would not have happened without the support of a number of persons and institutions. Particular thanks are due to colleagues (administrative and academic) in the African Tax Institute and in the Department of Taxation at the University of Pretoria; to academic colleagues from UNISA, the University of Johannesburg and UNSW Sydney; to PWC South Africa for their sponsorship of the symposium dinner; and to the many speakers and other participants who contributed so vibrantly to the debate and discussions at the symposium. Above all, thanks are due to Pieter Faber and his colleagues at SAICA who made the event possible with financial, logistical, administrative and intellectual support.I would also like to acknowledge all those who have made this book possible: the chapter authors who have so diligently revised their chapters in the light of participant discussion at the symposium and subsequently the comments received from the referees and others; those referees for their painstaking and insightful reviews of the potential chapters of the book; my co-editors, Professors Lilla Stack and Riel Franzsen, for their tireless editorial and reviewing work; Lizette Hermann and her team at Pretoria University Law Press (PULP) for making the publishing process so straightforward and (relatively) painless; and above all Dr Peter Mellor from Monash University who spent countless hours as publication editor and ‘scrutineer extraordinary’, pulling all the chapters into shape and ensuring they are fully compliant with the PULP style guide, and also imposing consistency, coherence and grammatical sense where (often) required. Needless to say, any faults that remain in the book do not lie with him.The need has become pressing to simplify all aspects of taxation and this imperative is recognised by taxation authorities throughout the Western world. This book makes a unique contribution by opening the discussion and debate on various aspects of tax simplification." @default.
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• W3132810888 title "Tax simplification - An African Perspective" @default.
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