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Browsing Taxation by Supervisor "Cronje, M."
Now showing items 1-20 of 20
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(University of Pretoria, 2010-05-05)South African property investment vehicles consist of collective investment schemes in property (CISPs), also known as property unit trusts (PUTs) and property loan stock (PLS) companies. The application of sections 25B(1), ...
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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, 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, 2010)The Government of South Africa recognised the vital role that small businesses play in stimulating economic activity, creating jobs, alleviating poverty and improving the living standards of all South Africans. Therefore, ...
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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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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, 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, 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, 2012-07-16)The VAT treatment of over-allowances in the motor retail industry has proved contentious for South African Revenue Services (“SARS”). VAT legislation dictates that notional VAT may be claimed on the lower of the open market ...
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(University of Pretoria, 2010)The South African Revenue Service (SARS) introduced tax incentives for the small, medium and micro enterprises (SMMEs) in 2001. These incentives were introduced to assist small business in stimulating economic activity, ...
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(University of Pretoria, 2012-06-07)Throughout South Africa, people are faced with various decisions with regard to planning for their future, but more so in planning for their retirement. It happens quite often that these investment decisions are postponed ...
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(University of Pretoria, 2012-06-07)The critical ingredient for revenue collection for any government is the attainment of a sufficient level of tax compliance on the part of taxpayers. Ideally any government would want one hundred percent compliance which ...
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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, 2009-04-09)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, 2012-06-01)Individuals are constantly on the lookout for tax incentives or ways in which they can pay less tax without ending up in the tax authorities‟ bad books. Driven by the desire for a better life, individuals are willing to ...
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(University of Pretoria, 2012-06-07)Human migration and the search for something better has been part of humankind’s existence for centuries. In today's world, migration is triggered by a variety of factors. One such factor is the influence of tax on the ...
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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, 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, 2010)The world has shrunk. Business has evolved. Trade is no longer just a bilateral concept but rather a multidimensional and multifaceted organism, constantly changing. In a world where a Mauritian holding company is able to ...
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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 ...
Now showing items 1-20 of 20