Jain, Saurabh (2021) How serious are South Africa and India about rewriting their income tax legislation? New Zealand Journal of Taxation Law and Policy, 27: 173. ISSN 1322-4417
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Abstract
Experiences from New Zealand, the United Kingdom and Australia show that a successful rewrite project is a collaborative exercise between stakeholders. In order to undertake the rewrite efficiently, policy makers should set goals and realistic timeframes and should review them regularly. South Africa and India have taken measures to rewrite their income tax legislation but have not been able to replace it as at the time of writing in May 2021. This article seeks to ascertain whether they seriously intend to undertake the rewrite project. South Africa and India attempted to rewrite their income tax legislation without serious planning. At best, their approach can be regarded as unorganized tax reforms.
Item Type: | Article |
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Keywords: | Income tax legislation | Rewrite | Income-tax Act 1961 | Income Tax Act 1962 | India | South Africa | Australia | New Zealand | United Kingdom | Tax Complexity | Tax Simplicity |
Subjects: | Social Sciences and humanities > Social Sciences > Law and Legal Studies |
JGU School/Centre: | Jindal Global Law School |
Depositing User: | Amees Mohammad |
Date Deposited: | 22 Mar 2022 04:24 |
Last Modified: | 22 Mar 2022 04:24 |
Official URL: | https://papers.ssrn.com/sol3/papers.cfm?abstract_i... |
URI: | https://pure.jgu.edu.in/id/eprint/1764 |
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