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

dc.contributor.author	Sawyer AJ
dc.contributor.author	Bornman M
dc.contributor.author	Smith G
dc.date.accessioned	2018-11-15T02:01:11Z
dc.date.available	2018-11-15T02:01:11Z
dc.date.issued	2018	en
dc.date.updated	2018-10-24T03:24:47Z
dc.description.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.	en
dc.identifier.uri	http://hdl.handle.net/10092/16213
dc.language.iso	en
dc.subject.anzsrc	Fields of Research::38 - Economics::3801 - Applied economics::380115 - Public economics - taxation and revenue	en
dc.subject.anzsrc	Field of Research::16 - Studies in Human Society::1605 - Policy and Administration::160599 - Policy and Administration not elsewhere classified	en
dc.title	Simplification lessons from New Zealand: Can they be relevant to South Africa?	en
dc.type	Journal Article	en

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