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Browsing Taxation by Type "Dissertation"
Now showing items 1-20 of 139
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(University of Pretoria, 2019)For many years tax jurisdictions have encountered challenges with the concept of the taxation of trusts. The trust concept itself conjures up thoughts of complexity. The development of the trust as a structure and the ...
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(University of Pretoria, 2009-06-30)The purpose of the study was to critically analyse sections 15 and 36 of the South African Income Tax Act which deals with capital allowances for mining taxpayers from an alluvial diamond miners’ perspective. The South ...
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(University of Pretoria, 2010-07-27)The arrival of the Internet and the World Wide Web has had a radical impact on education and in particular the delivery of education (instruction). Through these channels, alternative modes of delivering instruction have ...
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(University of Pretoria, 2010)The purpose of this study is to analyse low tax jurisdictions as a means of attracting direct foreign investment from a South African point of view. The phenomenon of low tax rates, tax havens and foreign investment have ...
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An analysis of the tax deductibility of sponsorship expenses for income tax purposes in South Africa (University of Pretoria, 2010-07-27)In today’s business climate, marketing a company’s brands and causing them to stand out as a competitive brand is becoming more complicated and demanding. Companies have to introduce themselves and their brands in such a ...
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(University of Pretoria, 2012-06-07)The purpose of this study was to examine whether the general expenditure incurred by developers constructing residential units, whereby life rights are exchanged for interest free loans, are deductible in terms of the ...
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(University of Pretoria, 2009-05-18)The purpose of this study was to examine whether unmined ore stockpiles fall within the ambit of the definition of trading stock in section 1 of the Income Tax Act (58/1962) and therefore needs to be considered for the ...
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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, 2012-08-06)In recent years, the world has started to acknowledge the need for environmentally related taxes to combat the ill effects of climate change. Caring about the effects of one’s actions will make green issues sustainable. ...
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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, 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, 2011-06-22)The influence of class attendance on academic performance and whether class attendance should be strictly enforced has already received much attention in existing literature. This study aimed to identify, within a South ...
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(University of Pretoria, 2010-07-27)Taxation is the most commonly used method of financing government expenditure in many countries. South Africa is not an exception. Tax advisors are one form of intermediary link in the tax collection process. Tax advisors ...
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(2011-05-18)The paying of tax is essential for the economic survival of any country. The effectiveness of the revenue authority responsible for the collection of that tax is equally critical as it is tasked with collecting the correct ...
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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, 2010-07-27)Small business forms an integral part of economies worldwide; especially in the South African environment, where the unemployment rate and the levels of poverty are very high. The sector creates jobs and contributes fiscal ...
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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, 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, 2010-07-27)Tax avoidance has been described as an eternal problem. Efforts to curb tax avoidance by the introduction of various forms of anti-avoidance legislation have contributed to the complexity of tax legislation. The complexity ...
Now showing items 1-20 of 139