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Browsing by Supervisor "Kujinga, Benjamin T."
Now showing items 1-20 of 21
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(University of Pretoria, 2018)With the advent of and expansion of the internet, the fourth industrial revolution came into being. This revolution is characterised by simplified by transactions that take place through cyberspace, whereby companies do ...
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(University of Pretoria, 2017)This dissertation paper discusses the relationship between input tax and taxable supplies according to the VAT Act. Value added tax (VAT) is the tax that is charged on each transaction in the production and distribution ...
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(University of Pretoria, 2015)In determining whether parties have entered into a simulated transaction, it is accepted legal practice to apply the principles encapsulated in the Doctrine. It is trite that the Doctrine attributes certain consequences ...
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(University of Pretoria, 2016)
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(University of Pretoria, 2015)The study analyses whether taxpayers may deduct for tax purposes losses and expenses which they incur as a result of embezzlement activities. Whilst the SCA finally got the chance and held that income which is illegally ...
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(University of Pretoria, 2017)The South African Revenue Service has for many years found it difficult to collect sufficient amount of tax from a limited taxpayer base. It has therefore sought to increase the range of its collections efforts by including ...
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(University of Pretoria, 2017)This contribution is an analysis of certain provisions of the Tax Administration Act 28 of 2011 (TAA). The TAA is aimed at consolidating all the provisions on tax administration, such as the provisions on search and seizure ...
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(University of Pretoria, 2016)E-commerce challenges traditional taxation rules and tax authorities find it difficult to effectively tax business profits derived from cross-border commercial transactions utilising the Internet. This study analyses the ...
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(University of Pretoria, 2019)Transfer pricing manipulation is a worldwide problem which results in a massive loss of revenue which is meant to finance government socio-economic programmes. South Africa is not immune to this problem. South Africa is ...
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(University of Pretoria, 2020)With the developments happening globally that are aimed at curbing base erosion and profit shifting by multinationals, improving the resolution of transfer pricing disputes has been identified as one of the key issues. ...
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(University of Pretoria, 2017)The South African mining tax regime is a fairly mature legislative framework. The legislator has made numerous changes to the legislation in order to respond to the trends of the industry. This framework has arguably been ...
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The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962 (University of Pretoria, 2015)This dissertation considers the conceptual interaction between section 23M and section 31 of the Income Tax Act, 1962. Both sections limit tax deductible interest expenditure paid to non-resident related persons based ...
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(University of Pretoria, 2016)Tax avoidance is a complex concept that creates uncertainty in the South African tax law system and results in revenue loss. Tax avoidance is a broad concept that constitutes permissible tax avoidance and impermissible tax ...
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Reportable arrangements as an indirect measure against impermissible tax avoidance in South Africa (University of Pretoria, 2017)Paying tax is considered a pain for most citizens. These citizens will therefore as far as possible try to avoid tax. Tax avoidance is where a taxpayer’s tax liability is reduced through legal means by using the provisions ...
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(University of Pretoria, 2015)In the topic of tax avoidance, there are two types of tax avoidance namely permissible and impermissible tax avoidance. Permissible tax avoidance is recognised throughout the world and more so it is recognised as a right. ...
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(University of Pretoria, 2019)In this dissertation I explore the background of Value-Added Tax (VAT) and how this indirect tax plays a role in the economy, and the enormous reliance which the government has on the income therefrom. This tax is divided ...
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(University of Pretoria, 2019)This contribution is an analysis of the information gathering powers granted to the SARS officials for the purpose of tax administration and collection of taxes as previously governed in terms of the Income Tax 58 of 1962, ...
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(University of Pretoria, 2018)In the age of incessant technological advancement, the phenomenon of decentralized cryptocurrency as quickly emerged as an inescapable element of social, economic and legal discourse. At the same time, pre-eminent international ...
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(University of Pretoria, 2019)The concept of Value Added Tax (VAT) can be considered to possess a duality of sort, particularly its practical manifestation. On the one hand, VAT is a tax added to the cost of a product or service and is levied for ...
Now showing items 1-20 of 21