In 2008, my husband Beric was awarded his PhD thesis on taxpayers' rights in South Africa. This pioneering work was later published as a legal text Taxpayers' Rights in South Africa (Juta Law, 2010), but he always believed it should be made available as a less technical guide to educate the ordinary South African taxpayers of their rights.
In 2013, I offered my services as a writer and we approached Juta Law withe the proposal that I "translate" the legal text into a fun and easily understandable text that would make the complex tax laws of South Africa more accessible to the ordinary South Africa taxpayer.
Because of Beric's devastating illness (he was diagnosed with aggressive oesphageal cancer in 2015) the journey to publication has, at times, been as challenging as it was exhilirating. We couldn't have done it without the support and patience of our publishers Juta Law (especially our editor Melanie Wagner) and the support of our family (especially my Mom, Dawn Heinemann, who despite having her second heart attack in 2016, has been a rock of support for us.) Our friends, too, have been incredibly supportive and understanding of the focus we needed to stay on the path to publication.
Here's the blurb from the book's catalogue page on Juta's on-line shop:
Simplifying complex legal language and tax terminology, the book attempts to reduce the fear factor and frustrations that many taxpayers experience when dealing with tax matters.
Street Smart Taxpayers explains the processes SARS must follow when working with taxpayers throughout the various stages of the tax process, and identifies the remedies available to taxpayers. Together with interesting tax stories and a useful glossary for taxpayers to better understand tax lingo, Street Smart Taxpayers explores the following taxpayers’ rights:
• the right to property
• the right to equality
• the right to privacy
• the right of access to information
• the right to administrative justice
• the right to remain silent
• the right of access to courts
Combining humour, expert knowledge and anecdotes about the troubles taxpayers encounter in their dealings with SARS, the authors also investigate taxpayers’ obligations, how tax and religion intersect and the important question of ethics from the point of view of both SARS and the taxpayer. It is hoped that this book will enable taxpayers to be street smart and competent in handling their tax affairs.
Dr Beric Croome with Judge Bernard Ngoepe the Tax Ombud before joining him in panel discussion on "The Psychology of Tax Behaviour in Times of Recession" Tax Indaba 2017 |
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Contents Include:
- A history of South African taxation
- Taxpayers and the tax process
- Seeking help as a taxpayer
- What are your taxpayer rights?
- Taxpayers’ right to property
- Taxpayers’ right to equality
- Taxpayers’ right to privacy
- Taxpayers’ right to access to information
- Taxpayers’ right to administrative justice
- Taxpayers’ right to remain silent
- Taxpayers’ right of access to courts
- Taxpayers’ obligations
- The ethics of paying tax
- Taxpayers’ rights — an international work in progress
- Taxpayers’ remedies in South Africa
- The future of taxpayers’ rights
- Glossary
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At Tax Indaba 2017 - panel discussion on "The Psychology of Tax Behaviour in Times of Recession" Speakers from left to right: Dr Beric John Croome (ENSafrica), Dr Randall Carolissen (SARS), Judge Bernard Ngoepe (Tax Ombud SA) and Patricia Williams (Bowmans)
(Photograph courtesy of Thyann Delport of https://www.payspace.com/) |
Street Smart Taxpayers is of interest and benefit to:
- South African taxpayers
- Law students
- Tax practitioners
- Government officials
