Tax Avoidance in South Africa: An Analysis of General Anti-Avoidance Rules in Terms of Income Tax Act 58 of 1962, As Amended
- Cape Town University of Cape Town 2013
- 42p.
Dean John Benn connotes that in South Africa, as in many countries around the world, there has always been an ongoing struggle of balancing the needs of the government against the needs of taxpayers when it comes to the principles of tax avoidance. On the one hand, taxpayers seek new and innovative ways to structure agreements in such a way to reduce the tax burden imposed on them, and on the other hand the government tries to keep legislation up to date in order to curtail these new and innovate ways of tax avoidance.
