---
_id: '21426'
abstract:
- lang: eng
  text: "This chapter examines the drivers of corporate income tax complexity for\r\nmultinational
    corporations in South Africa. Based on unique data from a\r\nglobal survey of
    tax consultants which was conducted in 2016 by Hoppe et al,\r\nnovel insights
    can be provided into the complexity of the South African tax\r\nsystem. The data
    enable a comparison of South Africa with the global mean\r\nof tax complexity,
    as well as with its major trade and investment partners. It\r\nis further possible
    to distinguish between different areas of tax complexity, ie,\r\ntax code complexity
    (complexity inherent in the different regulations of the\r\ntax code) and tax
    framework complexity (complexity that arises from the\r\nfeatures and processes
    of a tax system). Frequent changes in tax regulations,\r\nambiguity and interpretation,
    as well as record-keeping, are found to be the\r\nmost important complexity drivers
    in the tax code of South Africa. The\r\nanalysis further highlights that anti-avoidance
    provisions, such as transfer\r\npricing and controlled foreign corporation rules,
    are perceived as most\r\ncomplex. With respect to tax framework complexity, the
    poor disclosure of\r\naudit selection criteria, the lack of experience or technical
    skills of tax officers\r\nin the audit process and problems associated with tax
    refunds appear to be\r\nserious concerns. Even though South Africa’s overall tax
    system complexity\r\ndoes not seem to differ very much from other related countries,
    a closer look\r\ninto the details reveals a number of future challenges."
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  id: '22671'
  last_name: Hoppe
- first_name: Reyhaneh
  full_name: Safaei, Reyhaneh
  id: '66935'
  last_name: Safaei
- first_name: Amanda
  full_name: Singleton, Amanda
  last_name: Singleton
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: 'Hoppe T, Safaei R, Singleton A, Sureth-Sloane C. Tax Complexity for Multinational
    Corporations in South Africa - Evidence from a Global Survey. In: Evans C, Franzsen
    R, Stack E, eds. <i>Tax Simplification - An African Perspective</i>. Pretoria:
    Pretoria University Law Press; 2019:267-293.'
  apa: 'Hoppe, T., Safaei, R., Singleton, A., &#38; Sureth-Sloane, C. (2019). Tax
    Complexity for Multinational Corporations in South Africa - Evidence from a Global
    Survey. In C. Evans, R. Franzsen, &#38; E. Stack (Eds.), <i>Tax Simplification
    - An African Perspective</i> (pp. 267–293). Pretoria: Pretoria University Law
    Press.'
  bibtex: '@inbook{Hoppe_Safaei_Singleton_Sureth-Sloane_2019, place={Pretoria}, title={Tax
    Complexity for Multinational Corporations in South Africa - Evidence from a Global
    Survey}, booktitle={Tax Simplification - An African Perspective}, publisher={Pretoria
    University Law Press}, author={Hoppe, Thomas and Safaei, Reyhaneh and Singleton,
    Amanda and Sureth-Sloane, Caren}, editor={Evans, Chris and Franzsen, Riël and
    Stack, ElizabethEditors}, year={2019}, pages={267–293} }'
  chicago: 'Hoppe, Thomas, Reyhaneh Safaei, Amanda Singleton, and Caren Sureth-Sloane.
    “Tax Complexity for Multinational Corporations in South Africa - Evidence from
    a Global Survey.” In <i>Tax Simplification - An African Perspective</i>, edited
    by Chris Evans, Riël Franzsen, and Elizabeth Stack, 267–93. Pretoria: Pretoria
    University Law Press, 2019.'
  ieee: 'T. Hoppe, R. Safaei, A. Singleton, and C. Sureth-Sloane, “Tax Complexity
    for Multinational Corporations in South Africa - Evidence from a Global Survey,”
    in <i>Tax Simplification - An African Perspective</i>, C. Evans, R. Franzsen,
    and E. Stack, Eds. Pretoria: Pretoria University Law Press, 2019, pp. 267–293.'
  mla: Hoppe, Thomas, et al. “Tax Complexity for Multinational Corporations in South
    Africa - Evidence from a Global Survey.” <i>Tax Simplification - An African Perspective</i>,
    edited by Chris Evans et al., Pretoria University Law Press, 2019, pp. 267–93.
  short: 'T. Hoppe, R. Safaei, A. Singleton, C. Sureth-Sloane, in: C. Evans, R. Franzsen,
    E. Stack (Eds.), Tax Simplification - An African Perspective, Pretoria University
    Law Press, Pretoria, 2019, pp. 267–293.'
date_created: 2021-03-09T09:53:42Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
editor:
- first_name: Chris
  full_name: Evans, Chris
  last_name: Evans
- first_name: Riël
  full_name: Franzsen, Riël
  last_name: Franzsen
- first_name: Elizabeth
  full_name: Stack, Elizabeth
  last_name: Stack
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.pulp.up.ac.za/component/edocman/tax-simplification-an-african-perspective/download?Itemid=
oa: '1'
page: 267-293
place: Pretoria
publication: Tax Simplification - An African Perspective
publication_identifier:
  isbn:
  - 978-1-920538-96-5
publisher: Pretoria University Law Press
status: public
title: Tax Complexity for Multinational Corporations in South Africa - Evidence from
  a Global Survey
type: book_chapter
user_id: '68751'
year: '2019'
...