Fundamentals of South African Income Tax 2022

Fundamentals of South African Income Tax 2022
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Fundamentals of South African Income Tax 2022
Carpenter, Parsons, West
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Estimated Dispatch Date: 04 Jul 2022

Fundamentals of South African Income Tax 2022

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Description

The book begins with the concept of the individual employee as a taxpayer. It is anticipated that this represents the most likely first exposure students may have to tax. The next few chapters expand the scope of sources of income to include the operating of a business and the earning of investment income with their associated tax implications. This also creates the opportunity to make the transition to companies as taxpayers. At this stage, we introduce the concepts of exempt income and specific deductions. Once the major taxpayers and their sources of income have been established, we begin to explore capital allowances and capital gains tax. The focus is on developing a basic understanding of the core principles. The book concludes with chapters on specific topics appropriate in a foundational tax course. This book has been based on taxpayers with 2022 years of assessment. Amendments pertaining to 2023 years of assessment are therefore not fully considered in this edition.

Product Information
ISBN13 (SKU)
9781991222527
Title
Fundamentals of South African Income Tax 2022
Author
Carpenter, Parsons, West
Edition
2022
Publisher
Hedron
Publication Date
2022
Country of Publication
South Africa
Publishing Status
-
Format Type
Physical
Institutions
UNISA, Milpark
Course Codes
TAX2601, TAXN01-6
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