A critical analysis of the development of tax avoidance in South Africa

[摘要] Tax avoidance is the legal utilisation of the tax regime to one's own advantage, toreduce the amount of tax that is payable by means that are within the law. Tax evasionentails taxpayers deliberately misrepresenting or concealing the true state of their affairsto the tax authorities in order to reduce their tax liability, and includes, in particular,dishonest tax reporting (such as declaring less income, profits or gains than actuallyearned; or overstating the deductions). The revised general anti-avoidance measureswere introduced in the Income Tax Act 58 of 1962 ('the Act') on 2 November 2006 inthe form of section 80A to 80L, in order to replace the complicated and confusing aswell as ineffective anti-avoidance measures contained in section 103(1).

[发布机构] University of the Witwatersrand