Tax Law: An Introduction

Tax Law: An Introduction deals with the fundamentals of income tax in a practical and clear manner that makes this book an ideal tool for tax teachers. Written for students, this much-needed textbook simplifies complex concepts and avoids unnecessary jargon as it explains the key objectives and principles of taxation. The book sheds light on contemporary South African tax law and the most important tax cases. It covers the process of tax collection as well as the interpretation of tax legislation. Tax Law: An Introduction is intended to ease the teaching and understanding of an often-daunting subject. The book includes links to the relevant Acts for easy access by students. KEY FEATURES • Clear and practical explanations of key objectives and complex concepts enrich teaching and understanding of the text. • Tables of Cases and Statutes • Interactive learning aids and self-assessment questions instantly validate learning. • Video lectures provide further context. • Audio glossaries of terms promote an understanding of commonly used terms and concepts. • Visual aids illustrate important concepts and map processes at a glance. • Support material is available on Juta Passmasters for lecturers and students.