--- _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. Tax Simplification - An African Perspective. Pretoria: Pretoria University Law Press; 2019:267-293.' apa: 'Hoppe, T., Safaei, R., Singleton, A., & Sureth-Sloane, C. (2019). Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey. In C. Evans, R. Franzsen, & E. Stack (Eds.), Tax Simplification - An African Perspective (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 Tax Simplification - An African Perspective, 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 Tax Simplification - An African Perspective, 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.” Tax Simplification - An African Perspective, 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' ...