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- Browsing Theses and Dissertations (Taxation) by Supervisor
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Browsing Theses and Dissertations (Taxation) by Supervisor "Coetzee, E.S.M. (Liza)"
Now showing items 1-4 of 4
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(University of Pretoria, 2021-10-14)Background: The foreign remuneration exemption contained in Section 10(1)(o)(ii) of the Act was capped at R1.25 million with effect from 1 March 2020. This amendment gave rise to so-called expat tax, namely South African ...
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(University of Pretoria, 2020)South African expats who work abroad used to enjoy a full exemption of tax on their foreign remuneration income, but the National Treasury and SARS had „expat tax‟ up their sleeves. Pravin Gordhan, the previous Minister ...
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(University of Pretoria, 2022)South Africa is in need of additional sources of tax revenue to alleviate the government deficit, to stabilise public debt and to restore the public finances of South Africa. This is as a result of the South African ...
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(University of Pretoria, 2022-10-04)The South African tax system provides tax revenue to fund the expenditure incurred by the South African government. However, due to the severe harm caused by the COVID- 19 pandemic, which disrupted and damaged economies ...
Now showing items 1-4 of 4