n Tydskrif vir die Suid-Afrikaanse Reg - Tax law: an introduction, Beric Croome (Ed.), Annet Oguttu, Elzette Muller, Thabo Legwaila, Maeve Kolitz, R.C. Williams, Cornelius Louw : boekbespreking

Volume 2014, Issue 4
  • ISSN : 0257-7747
  • E-ISSN: 1996-2207



sets out to deal with income tax law on an introductory level and is aimed at LLB students. This book aims to fill a void which was identified by Juta publishers. Judge Dennis Davis, in the foreword, writes that tax has become more complicated over time. This, may be attributed to the fact that at least one tax-related bill is passed annually to ensure that tax laws keep abreast of policy changes and international practice. He also notes that almost no one can claim to have a complete understanding of all areas of South African tax law. As a result of the complexity of tax law, those who specialise, or aspire to specialise in tax law will always remain students of tax law. Therefore, a textbook setting out the basic principles is to be welcomed.

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