University of Canterbury Home
    • Admin
    UC Research Repository
    UC Library
    JavaScript is disabled for your browser. Some features of this site may not work without it.
    View Item 
    1. UC Home
    2. Library
    3. UC Research Repository
    4. UC Business School | Te Kura Umanga
    5. Business: Journal Articles
    6. View Item
    1. UC Home
    2.  > 
    3. Library
    4.  > 
    5. UC Research Repository
    6.  > 
    7. UC Business School | Te Kura Umanga
    8.  > 
    9. Business: Journal Articles
    10.  > 
    11. View Item

    Simplification lessons from New Zealand: Can they be relevant to South Africa? (2018)

    Thumbnail
    View/Open
    NZ Simplification experience lessons for SA - final paper.pdf (125.6Kb)
    Type of Content
    Journal Article
    UC Permalink
    http://hdl.handle.net/10092/16213
    
    Collections
    • Business: Journal Articles [316]
    Authors
    Sawyer AJ
    Bornman M
    Smith G
    show all
    Abstract

    This paper describes the concept of tax simplification and outlines the need for tax simplification in South Africa (SA). In order to provide potential guidance, the paper provides an overview of what New Zealand (NZ) has undertaken, in terms of both rewriting legislation and tax policy development, and why it took this approach, including its successes and shortcomings. The paper then turns its focus to the SA situation, examining the areas in greatest needs of simplification, along with a review of what has occurred so far. From the principles and lessons established from the NZ analysis, the paper evaluates those principles with a view to determine their relevance for SA going forward.

    ANZSRC Fields of Research
    38 - Economics::3801 - Applied economics::380115 - Public economics - taxation and revenue
    16 - Studies in Human Society::1605 - Policy and Administration::160599 - Policy and Administration not elsewhere classified

    Related items

    Showing items related by title, author, creator and subject.

    • Simplification: Lessons from New Zealand 

      Sawyer AJ; Bornman M; Smith G (Pretoria University Law Publications, 2019)
      This chapter describes the concept of tax simplification, offering New Zealand as a case study to provide potential guidance for South Africa. Specifically, this chapter examines both the rewriting of legislation ...
    • Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 16 Countries 

      Sawyer AJ; Sadiq K; McCredie B (2018)
    • Individual Income Tax Reform in China: An Evaluation through a New Zealand Lens 

      Sawyer, A.J. (2019)
      The People’s Republic of China’s (China’s) recent reform of their individual income tax is amongst the most significant reforms for the country in decades. Not only have tax rates altered, with a number of new deductions ...
    Advanced Search

    Browse

    All of the RepositoryCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThesis DisciplineThis CollectionBy Issue DateAuthorsTitlesSubjectsThesis Discipline

    Statistics

    View Usage Statistics
    • SUBMISSIONS
    • Research Outputs
    • UC Theses
    • CONTACTS
    • Send Feedback
    • +64 3 369 3853
    • ucresearchrepository@canterbury.ac.nz
    • ABOUT
    • UC Research Repository Guide
    • Copyright and Disclaimer
    • SUBMISSIONS
    • Research Outputs
    • UC Theses
    • CONTACTS
    • Send Feedback
    • +64 3 369 3853
    • ucresearchrepository@canterbury.ac.nz
    • ABOUT
    • UC Research Repository Guide
    • Copyright and Disclaimer