Redrafting Process of the Income Tax Legislation in South Africa and India and Lessons from New Zealand, the United Kingdom and Australia

"Redrafting Process of the Income Tax Legislation in South Africa and India and Lessons from New Zealand, the United Kingdom and Australia" (2021) 27 New Zealand Journal of Taxation Law and Policy 195

28 Pages Posted: 3 Nov 2021

See all articles by Saurabh Jain

Saurabh Jain

Jindal Global Law School, O.P. Jindal Global University

Date Written: September 1, 2021

Abstract

The tax reform process may be thought of as being divided into three distinct stages. First, tax policies are formulated. Secondly, they are authorised legally. Thirdly, they are implemented. This article is a preliminary examination of the redrafting process of the income tax legislation in South Africa and India. It analyses and compares the approaches policy makers and governments have followed when dealing with issues that arise at each stage of the tax reform process. It also determines whether they have learned from the experiences in New Zealand, the United Kingdom and Australia.

Keywords: Tax simplification, Tax Legislation Rewrite, Direct Taxes Code, Income-tax A ct 1961, Income Tax Act 1962

JEL Classification: K34

Suggested Citation

Jain, Saurabh, Redrafting Process of the Income Tax Legislation in South Africa and India and Lessons from New Zealand, the United Kingdom and Australia (September 1, 2021). "Redrafting Process of the Income Tax Legislation in South Africa and India and Lessons from New Zealand, the United Kingdom and Australia" (2021) 27 New Zealand Journal of Taxation Law and Policy 195, Available at SSRN: https://ssrn.com/abstract=3954802

Saurabh Jain (Contact Author)

Jindal Global Law School, O.P. Jindal Global University ( email )

India

HOME PAGE: http://https://jgu.edu.in/jgls/faculty/s-jain/

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