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Taxation in Botswana - A simplified Approach - Study text
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- FormatePub
- ISBN8231787210
- EAN9798231787210
- Date de parution27/06/2025
- Protection num.pas de protection
- Infos supplémentairesepub
- ÉditeurWalzone Press
Résumé
"Taxation in Botswana: A Simplified Approach" is a comprehensive and accessible study text designed to provide clear and practical insights into Botswana's tax system. Authored by Dr. Francis U. Ogbenna (Ph. D, MBA, FCCA, FCPA, BSc(Hons), BBA), the book is tailored for students, professionals, and business stakeholders seeking to understand the fundamental principles and practices of taxation within the Botswana context.
The study text begins by exploring the purpose and role of taxation, including revenue generation, economic regulation, and wealth redistribution. It outlines the core principles of taxation-equity, certainty, convenience, and economy-and discusses the legal sources governing tax practice in Botswana, such as statutes, case law, and departmental guidelines. Subsequent chapters delve into key tax categories including: Income Tax: Concepts of gross income, exemptions, deductions, and tax computation for individuals and businesses.
Company Tax: Resident and non-resident company tax rules, allowable deductions, and self-assessment tax procedures. Capital Gains Tax (CGT): Assessment, exemptions, allowable deductions, indexation for inflation, and rules for share transactions. Farming Taxation: Special provisions and incentives for agricultural activities, including exemptions and loss treatments. Value Added Tax (VAT): How VAT operates, registration requirements, compliance rules, and penalties.
The book also addresses important topics such as capital allowances, balancing adjustments, tax avoidance vs. tax evasion, and tax rate structures (proportional, progressive, regressive, ad valorem). Structured with examples and practical illustrations, this edition is well-suited for academic use and professional reference. It reflects the latest legislative updates up to April 2025 and aligns with Botswana's current tax framework and economic development goals.
The study text begins by exploring the purpose and role of taxation, including revenue generation, economic regulation, and wealth redistribution. It outlines the core principles of taxation-equity, certainty, convenience, and economy-and discusses the legal sources governing tax practice in Botswana, such as statutes, case law, and departmental guidelines. Subsequent chapters delve into key tax categories including: Income Tax: Concepts of gross income, exemptions, deductions, and tax computation for individuals and businesses.
Company Tax: Resident and non-resident company tax rules, allowable deductions, and self-assessment tax procedures. Capital Gains Tax (CGT): Assessment, exemptions, allowable deductions, indexation for inflation, and rules for share transactions. Farming Taxation: Special provisions and incentives for agricultural activities, including exemptions and loss treatments. Value Added Tax (VAT): How VAT operates, registration requirements, compliance rules, and penalties.
The book also addresses important topics such as capital allowances, balancing adjustments, tax avoidance vs. tax evasion, and tax rate structures (proportional, progressive, regressive, ad valorem). Structured with examples and practical illustrations, this edition is well-suited for academic use and professional reference. It reflects the latest legislative updates up to April 2025 and aligns with Botswana's current tax framework and economic development goals.
