The Taxpayer (see below for subscription options & prices)

R 4,945.00


Discounted prices are available for bona fide, full-time students and full-time academics. Contact us for details.

The Taxpayer is South Africa’s oldest tax journal and still the leader in its field. Our aim is to provide readers with knowledge and understanding rather than information, ideas rather than facts.

No one with a serious interest in tax law can afford not to read The Taxpayer.

Managing Editor

T S EMSLIE SC, BA LLB B Com (Hons) (Taxation) MBA 
Advocate of the High Court of South Africa


    The Hon Mr Justice D M DAVIS B Com LLB M Phil  LLD (honoris causa) 

    P J DACHS BA LLB LLM PG Dip Tax Law 
    Attorney of the High Court of South Africa

    C A EMSLIE BA LLB LLM (Taxation)
    Advocate of the High Court of South Africa

    E J MAZANSKY B Com  B Acc H Dip Tax Law CA(SA)
    Head of Tax Practice, Werksmans Attorneys



    Annual print subscription: R4 945 (VAT included)
    Annual electronic subscription: R3 450 (VAT included)
    Additional electronic subscription to print edition: R650 (VAT included)

    A print subscription (R4 945) includes one free electronic subscription and additional, ie second and further, electronic subscriptions are available to print subscribers @ R650 each.


    • One print subscription including one free electronic subscription costs R4 945.

    • One print subscription including two electronic subscriptions (one free & one @ R650) costs R5 595.

    • One print subscription including three electronic subscriptions (one free & two @ R650) costs R6 245.

    • One electronic only subscription costs R3 450.

    • Two electronic only subscriptions cost R6 900 (2 x R3 450 = R6 900).

    It follows that the cheapest way to subscribe is for one electronic subscription @ R3 450.

    But where more than one electronic subscription is required, the cheapest way is to opt for a print subscription plus one or more paid electronic subscriptions.

    In the result, it makes sense to choose a print subscription plus one or more additional paid electronic subscriptions where two or more electronic subscriptions are required.

    The only circumstance in which a single electronic subscription without any print subscription is cheapest is where no more than one electronic subscription is required.

    It should be noted that each electronic subscription is for one user only.

    Where subscribers work from home to a significant extent, electronic subscriptions make sense because:

    • they are always available to users;

    • they can be downloaded to one’s iPad or other device and therefore do not require wifi in order to be accessed;

    • they include automatic access to all past issues of The Taxpayer since January 2012, ie for ten years (and counting) of The Taxpayer;

    • being electronic, they are always first to be published; and

    • they ensure that subscribers are instantly up to date with the latest issue of SA’s premier tax law journal. 

    Assistance: New subscribers or subscribers wishing to change the details of their subscription are welcome to e-mail for assistance.

    Note: For most subscribers the VAT element of the cost will qualify for an input tax deduction, and the remainder will qualify for an income tax deduction. The after-tax cost is thus significantly less than the amounts shown above.