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Theses and Dissertations (Taxation): Recent submissions
Now showing items 141-160 of 230
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(University of Pretoria, 2010)Gambling has proven to be an ever growing industry and triggered tax regulating authorities in different countries to review the taxation on the income of the providers and even the individuals constantly entering into ...
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(University of Pretoria, 2012-06-04)Residential property developers face an ever-increasing problem of disposing of their newly built residential premises. The problem exists because of an oversupply of residential property and a decrease in property sales ...
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(University of Pretoria, 2012-06-04)Trusts are used on a worldwide basis in various financial structures. The residents of both South Africa and Israel also use trusts extensively. The taxation of trusts has developed over the years in South Africa, but ...
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(University of Pretoria, 2012-11-21)The use of Facebook is increasing rapidly and its pedagogical uses are endless. University students are part of a new generation, working with ease and confidence in this social environment. This article explores the use ...
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(University of Pretoria, 2012-06-07)The so-called ‘fat tax’ has become a controversial topic debated in recent years not only as a means of curbing behaviour that leads to obesity but also because of its potential for revenue creation especially in view ...
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(University of Pretoria, 2012-05-18)Presumptive taxes are normally used for taxing the hard-to-tax informal taxpayers, i.e. those who have not registered and remain outside the normal tax net. These taxes are also used by tax authorities in an attempt to ...
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(University of Pretoria, 2012-05-18)A disabled taxpayer, or a taxpayer caring for a disabled spouse or child, may deduct 100% of disability expenses from taxable income (section 18(2)(b) of the Income Tax Act No. 58 of 1962). For a 2010 year of assessment, ...
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(University of Pretoria, 2012-05-18)An estimated 81 142 South Africans emigrated to the United States of America in 2010 (The World Bank, 2010). If only one of these emigrants were a creator, donor or beneficiary of a South African trust, then it is important ...
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(2011)The South African film industry is the second oldest film industry in the world. Sadly though, the industry did not develop in the previous century to the same extent film industries developed in specifically North America ...
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(University of Pretoria, 2011)Fringe benefits are the largest source of tax collection in South Africa, and a major change to the Income Tax Act has affected Fringe Benefit Tax. Virtually every year in the budget speech, the Minister of Finance introduces ...
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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, 2013-01-07)Governments across the globe are experiencing enormous budget deficits. The governments of South Africa and Australia felt that taxes on mining have not been reflecting a ‘willing buyer-willing seller’ relationship. This ...
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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, 2011-11-29)No abstract available. Copyright
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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, 2012)With respect to foreign currency exchange markets, most governments would favour a stable exchange rate over a volatile exchange rate. This is also true for South Africa where volatile movements in the South African Rand ...
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(University of Pretoria, 2010-10-06)This study focuses specifically on single stock futures and single stock future options transactions and the related tax consequences in South Africa and the United Kingdom. People expect their wealth to increase when they ...
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(University of Pretoria, 2011-12-07)The global financial environment is constantly and rapidly shifting. This has resulted in changes to the International Financial Reporting Standards (IFRS). In support of the developments in the global business environment ...
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(University of Pretoria, 2010-09-10)The objective of this study is to restrict the emission of greenhouse gasses by investigating if this objective would be reached by the implementation of a tax. Global warming is caused by the emission of greenhouse gasses ...
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(University of Pretoria, 2012)Fiscal illusion is understood to be a concept that occurs where taxpayers do not always realize how much they contribute towards government revenue in the form of taxation, or how much they receive in the form of public ...
Now showing items 141-160 of 230