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Browsing Taxation by Supervisor "Du Preez, Hanneke"
Now showing items 1-20 of 53
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(University of Pretoria, 2017)Throughout history, Taxation appears to have been universally unpopular in every kind of society. Therefore, to avoid taxpayer revolts, taxes should be levied in a manner that is acceptable to those on whom they are levied. ...
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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, 2013)South Africa emerged as a country that fought and overcame arduous oppression.. Following the democratic revolution of 1994, the new government regime embarked on an enormous electrification rollout with the mandate of ...
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(University of Pretoria, 2011)Climate Change is fast becoming a reality that is gripping the developed and developing world, its economies and people. Erratic weather conditions, rising temperatures and monsoon like weather has scientists asking questions ...
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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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(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, 2011)Mauritius has, in recent years, become one of the preferred financial centres owing to its business-friendly economy, preferential tax regime, wide tax treaty network and solid infrastructure. The Mauritian economy and ...
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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, 2014)Since Namibia’s independence in 1990, various changes were introduced to the Namibian Income Tax Act. None of these changes were specifically targeting small and medium enterprises although the majority of entities in ...
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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)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, 2014)South Africa is currently an emerging economy and has various trade agreements with the United States of America and the United Kingdom according to which South Africa enjoys different preferential rules of origin. In some ...
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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 ...
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(University of Pretoria, 2019)No abstract
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(University of Pretoria, 2012-06-04)Employee share plans are commonly used to provide a staff incentive to employees who have served long and continuously, as well as to compensate the employees for their commitment in reaching company goals and performance ...
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(University of Pretoria, 2012-06-07)The arrival of the Internet and the World Wide Web has had a radical impact on commerce and people’s ability to interact virtually. Through these channels various new methods of earning income have been created. Income ...
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(University of Pretoria, 2015)Recent legislative changes placed considerable emphasis on the provision of assistance to companies experiencing financial difficulties, as illustrated by, for instance, section 19 and paragraph 12A of the Eighth Schedule ...
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(University of Pretoria, 2012-06-04)Companies trading in international markets and assigning their employees to these global positions has become a daily occurrence, also in the lives of many South Africans. The taxation planning around these assignments can ...
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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 ...
Now showing items 1-20 of 53