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Theses and Dissertations (Taxation): Recent submissions
Now showing items 181-200 of 230
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(University of Pretoria, 2012)The increase in the life expectancy of natural persons has become a worldwide phenomenon. People live longer and need income for longer periods of time. Individuals need to start saving for their retirement early in life ...
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(University of Pretoria, 2012)The mining industry is a major contributor towards the South African economy. There are several types of corporate transactions that could typically be found in the mining industry and these include merger transactions. ...
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(University of Pretoria, 2012)A quarter of the labour force in South Africa is currently unemployed. The majority of the unemployed are between the ages of 18 and 29 years. The causes of these poor employment statistics has been widely debated, however, ...
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(University of Pretoria, 2012)Interactive gambling transactions take place over the internet, which is essentially a borderless environment. Typically, interactive gambling providers are located off-shore in tax-friendly destinations in order to maximise ...
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A comparative study of income tax legislation for foreign oil and gas companies investing in Africa (University of Pretoria, 2012)The oil and natural gas industry worldwide has become one of the most important commodities due to its value in use and dependency in our modern lifestyle. Countries with rich oil and natural gas reserves has shown to ...
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(University of Pretoria, 2012)E-commerce and transactions in virtual worlds has monetary value and may lead to actual cash flows. Where real money trade occurs tax authorities are bound to seek ways and means in which to levy and collect taxes (Pienaar, ...
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(University of Pretoria, 2012)Every country should have a moral responsibility to sanction its residents in a bid to curb the effects of global warming. South Africa has a unique economic and social set-up which has to be considered in crafting a policy ...
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(University of Pretoria, 2012)Within the South African banking environment, mainstream bank clients earn interest on their investments and receive a tax exemption. However, Islamic banking clients, in keeping with the principles of Shari‘a law, do not ...
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(University of Pretoria, 2013-07-30)Taxation is an ever changing field and the need for people who specialise in this area is continually growing. As a result of this the need for specialist tax related services; it has evolved into a profession of its own ...
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(University of Pretoria, 2012)During the past few years, South Africa established a competitive headquarter tax regime, which was implemented with the primary goal of encouraging foreign direct investment in South Africa. An important secondary goal ...
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(University of Pretoria, 2012)Investors constantly seek to secure business ventures and structures that will provide them with the most tax-efficient consequences by utilising loopholes in tax legislation and exploiting them within the legal requirements. ...
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(University of Pretoria, 2011-06-22)The influence of class attendance on academic performance and whether class attendance should be strictly enforced has already received much attention in existing literature. This study aimed to identify, within a South ...
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(University of Pretoria, 2009-06-30)There has been a significant increase in the number of internet business and e-commerce transactions being entered into over the last couple of years. More recently, the development of virtual worlds on the internet has ...
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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 ...
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(University of Pretoria, 2012)In South Africa, just as in a number of other countries around the world, the tax burden of individual taxpayers is a highly controversial issue that frequently arises as a topic of discussion. Studies and debates around ...
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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, 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, 2012-06-07)The purpose of this study was to examine whether the general expenditure incurred by developers constructing residential units, whereby life rights are exchanged for interest free loans, are deductible in terms of the ...
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(University of Pretoria, 2010-05-06)Taxpayers engage widely with tax practitioners for various reasons, like filing accurate tax returns and/or minimising their tax liabilities. This relationship may influence tax compliance behaviour, although it is still ...
Now showing items 181-200 of 230