The book grew out of the recognition of the need for a textbook aimed specifically at foundational tax knowledge. At this level it would be more appropriate to remove some of the complexity of the tax legislation and provide users with a basic understanding of the mechanics of the core tax computations. Once users establish a base of tax knowledge they will be better prepared to graduate to the use of the full-version “Notes on South African Income Tax” in advanced tax courses.
Fundamentals of South African Income Tax 2020
|Author||Carpenter et al|