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- Browsing Theses and Dissertations (Taxation) by Issue Date
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Browsing Theses and Dissertations (Taxation) by Issue Date
Now showing items 1-20 of 230
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(University of Pretoria, 2005)English: The objective of this study was to compare the taxation of life insurers with the taxation of other corporate taxpayers in South Africa. in order to test the validity of a perception that may exist surrounding ...
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(University of Pretoria, 2006-07-26)AFRIKAANS: Die rol van plaaslike owerhede is nie slegs die van diensteleweraar nie, maar sluit in die ontwikkeling van plaaslike gemeenskappe om die lewenstandaard van almal in Suid-Afrika te verbeter. Die behoeftes van ...
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A critical analysis of inflation adjustment in the calculation of capital gains tax in South Africa (University of Pretoria, 2008)Inflation is a widespread occurrence in the modern world. Even in very stable economies inflation has increased rapidly over the past 20 years. In South Africa rising food, fuel and power costs will ensure that inflation ...
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(University of Pretoria, 2008-05-30)In South Africa, there is a significant gap between the amount of tax that is theoretically collectable from economically active persons and that which is actually collected (commonly known as the “tax gap”). Non-compliance ...
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(University of Pretoria, 2008-11-27)The distinction between current and non-current assets and liabilities used in the presentation of financial statements has been challenged for well over the past two decades. Despite this, the distiction is still used ...
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(University of Pretoria, 2009)The application of accrual accounting principles is a challenge for public sectors internationally and increases the level of transparency and accountability of management. Taxation authorities are governed by legislation ...
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(University of Pretoria, 2009-03-09)The purpose or objective of this dissertation was to analyse the current income tax treatment of derivative financial instruments in South Africa. In the context of financial markets, derivative financial instruments are ...
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(University of Pretoria, 2009-04-09)The general mindset of most vendors is that if they have a valid tax invoice, they can claim all their input VAT. They are, however, not aware of the requirements of section 17(1) of the Value-Added Tax Act. Section 17(1) ...
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(University of Pretoria, 2009-04-09)During May 2007 it was announced that individual taxpayers would receive simplified tax return forms, will not need to do any more calculations and will no longer need to attach supporting documentation for the 2007 year ...
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(University of Pretoria, 2009-04-29)The world over it has been recognised that the small business sector plays an important, if not critical, role in the economic and social development of a country. This sector, however, states that complying with taxation ...
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(University of Pretoria, 2009-05-06)Tax revenue forms the backbone of the South African economy. Although the tax gap in South Africa has shrunk in recent years, there is still a large tax gap in South Africa. Hence, there is an urgent need to enhance taxpayer ...
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(University of Pretoria, 2009-05-18)AFRIKAANS : Die doelwit van hierdie studie is om die belastinghantering van buitelandse valutaverpligtinge wat ‘n maatskappy aangaan om ‘n kapitaalbate te verkry, ingevolge die bepalings van die Inkomstebelastingwet nr. ...
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(University of Pretoria, 2009-05-18)The research covers the taxation and other economic methods employed by the governments of South Africa, Malaysia, Australia and The UK to address the problem of rising pollution, with specific attention to carbon emissions. ...
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(University of Pretoria, 2009-05-18)The purpose of this study was to examine whether unmined ore stockpiles fall within the ambit of the definition of trading stock in section 1 of the Income Tax Act (58/1962) and therefore needs to be considered for the ...
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(University of Pretoria, 2009-05-18)The first differentiated tax policies for small and medium enterprises (SMEs) in South Africa were introduced in 2001. Several relief measures have followed, the most recent being the introduction in the 2008/9 budget of ...
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(University of Pretoria, 2009-05-18)The purpose of the study was two-fold: firstly to perform a critical analysis of the VAT amendments, relevant to municipalities as introduced by the Small Business Amnesty and Amendment of Taxation Laws Act No. 9 of 2006 ...
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(University of Pretoria, 2009-06-05)This paper presents the results of an e-mail study designed to determine what tax topics are important in terms of a trainee accountant entering the training environment in South Africa. These topics were then compared to ...
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(University of Pretoria, 2009-06-09)The ruling by the Supreme Court of Appeal in Commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on 13 September 2007 added to and amended South African case law regarding the critical definition ...
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(University of Pretoria, 2009-06-30)The Centre for Resource Solutions (“CRS”) in the USA has performed a study on tax incentives for renewable energy. The CRS has found that tax incentives are effective, powerful and highly flexible instruments to encourage ...
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(University of Pretoria, 2009-06-30)The purpose of the study was to critically analyse sections 15 and 36 of the South African Income Tax Act which deals with capital allowances for mining taxpayers from an alluvial diamond miners’ perspective. The South ...
Now showing items 1-20 of 230