Income tax in South Africa
The first 100 years, 1914-2014: 1st edition
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This book, marking the 2014 centenary of income tax in South Africa, presents historical research covering a range of topics.
The authors begin with the international origins of income tax law and the transformation of old Dutch taxes into colonial income tax, and the role of General Smuts in the introduction of income tax in 1914.
The struggle to find an appropriate means of taxing corporate profits of shareholders is shown to have continued for decades, and mining and farming as main industry players in the South African economy receive special attention. The demise of cooperatives, the history of international tax treaties and the colonial influence also form part of the historical journey of this publication.
