The case for tax relief on private security expenditures in South Africa

dc.contributor.authorCoetzee, Elizabeth Susanna Maria
dc.contributor.authorDu Preez, Hanneke
dc.contributor.authorMather, Aideen
dc.contributor.emailliza.coetzee@up.ac.zaen_US
dc.date.accessioned2014-06-06T06:17:23Z
dc.date.available2014-06-06T06:17:23Z
dc.date.issued2014-03
dc.description.abstractLike other countries in transitional democracies, South Africa is experiencing high levels of crime since its first democratic election in 1994. About 83 percent of South Africans believe that the South African Police Service is corrupt and citizens are losing faith in the government to protect them as promised in the Constitution. As a result citizens are paying a large portion of their disposable income on security expenses to protect themselves and their property. Currently no tax relief is available for non-trade related security expenditure, as stated by the South African Revenue Services in 2008 after a public outcry to allow private security expenses as a deduction. This paper urges government to revisit its decision made in 2008. Private security expenses have become a necessity in the daily lives of South Africans. This was demonstrated by surveying four of the largest private security companies in an area of Tshwane Metropolitan Municipality (previously called Pretoria), South Africa. The paper ends by proposing three possible ways of providing tax relief for private security expenses.en_US
dc.description.librarianam2014en_US
dc.description.urihttp://journals.cluteonline.com/index.php/IBERen_US
dc.identifier.citationCoetzee, L, Du Preez, H & Maher, A 2014, 'The case for tax relief on private security expenditures in South Africa', International Business and Economics Research Journal, vol. 13, no. 419-425.en_US
dc.identifier.issn1535-0754 (print)
dc.identifier.issn2157-9393 (online)
dc.identifier.urihttp://hdl.handle.net/2263/40015
dc.language.isoenen_US
dc.publisherClute instituteen_US
dc.rightsCopyright by author(s).en_US
dc.subjectCrimeen_US
dc.subjectPrivate security expenses in South Africaen_US
dc.subjectSouth African Revenue Service (SARS)en_US
dc.subjectSouth African Police Service (SAPS)en_US
dc.titleThe case for tax relief on private security expenditures in South Africaen_US
dc.typeArticleen_US

Files

Original bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
Coetzee_Case_2014.pdf
Size:
216.64 KB
Format:
Adobe Portable Document Format
Description:
Article

License bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description: