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Theses and Dissertations (Taxation): Recent submissions
Now showing items 161-180 of 230
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(University of Pretoria, 2013-08-19)The high levels of crime in South Africa are a popular topic of conversation amongst South Africans. As a result of the high levels of crime in South Africa, many South Africans employ private security companies in order ...
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(University of Pretoria, 2012)The opponents of the death taxes stand in the left hand corner of the ring and the proponents in the right hand corner. When the bell rings, these two opposing sides exchange blows over the death taxes. The death tax debate ...
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(University of Pretoria, 2012)In South Africa around 23% of emissions are caused by the operation of residential and non-residential buildings. In the last five years building owners and contractors have begun to focus on more environmentally friendly ...
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(University of Pretoria, 2012)Taxation has become one of the most important concepts in the everyday lives of millions of taxpayers in South Africa. Not only does SARS require each and every employee to be registered as taxpayer but people are more and ...
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(University of Pretoria, 2013-08-19)This study attempted to establish a tax risk framework (TRF) with guidelines to equip parties concerned in a business environment with the necessary tax risk management (TRM) skills and knowledge .Countries obtain a ...
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(University of Pretoria, 2012)Multinational enterprises are continuously in search of investment opportunities to grow their businesses. For over two decades South Africa, being one of the economic powerhouses of Africa, has been one such target for ...
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(University of Pretoria, 2011)South Africa’s unemployment rate is amongst the highest in the world. It accounts for approximately two percent of global unemployment. The South African government has recognised the importance of job creation and expressed ...
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(University of Pretoria, 2012)South Africa has expressed its desire to be the gateway for investment into Africa. With its residence-based tax system which taxes the worldwide income of its tax residents, South African companies will be open to double ...
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(University of Pretoria, 2012)Preparing for the implementation of any new tax is a mammoth task. This mammoth task was evident when the National Treasury, SARS, companies, professional bodies, industry bodies and advisory organisations alike were ...
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(University of Pretoria, 2012)The South African primary rebate is governed by Section 6 of the Income Tax Act (58 of 1962). This primary tax rebate entitles taxpayers to a tax-free income portion up to a certain level depending on the rebate amount ...
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(University of Pretoria, 2012)South Africa’s VAT legislation has specific value and time of supply rules. It does not have a specific section for place of supply rules, but this is however incorporated within the various sections of the Act. Still, ...
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(University of Pretoria, 2010)The environment is in crisis, it has recently been reported that cars and trucks in the United States of America emit 314 million metric tons of carbon dioxide annually. To put it into perspective, that as much as would ...
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The meaning of 'beneficial ownership' and the use thereof for tax treaty shopping and tax avoidance (University of Pretoria, 2010)The term ‘beneficial ownership’ is included in numerous tax treaties that are concluded between countries today but the majority of these treaties do not define the term. The purpose of this study is four fold. Firstly, ...
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(University of Pretoria, 2010)The development of a specific sector could enhance a country’s economic growth by facilitating its global positioning. However, some sectors may require government support to enable meaningful economic contribution. The ...
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(University of Pretoria, 2010)It has been acknowledged internationally and locally that small, medium and micro enterprises (SMMEs) play a vital role in the economic growth of a country. SMMEs enhance a country’s economy by reducing unemployment and ...
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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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(University of Pretoria, 2010)Since the introduction of frequent flyer miles (e.g. Voyager miles) in South Africa, the concept has evolved in a number of ways. Currently, loyalty programmes are widely used in the consumer industry. Despite the fact ...
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(University of Pretoria, 2010)There has been a continuous increase in the popularity of interactive gambling in South Africa due to the wide range of channels in which the public can now quickly and easily access gambling opportunities. Although there ...
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(University of Pretoria, 2010)The purpose of this study is to analyse low tax jurisdictions as a means of attracting direct foreign investment from a South African point of view. The phenomenon of low tax rates, tax havens and foreign investment have ...
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(University of Pretoria, 2013-07-31)The VAT consequences of land expropriations appear to be a grey area with no definitive answer as to which expropriations are zero rated or vatable at 14%. While it is generally understood that the government performs ...
Now showing items 161-180 of 230