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- Browsing Theses and Dissertations (Taxation) by Issue Date
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Browsing Theses and Dissertations (Taxation) by Issue Date
Now showing items 1-20 of 293
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(University of Pretoria, 2005)English: The objective of this study was to compare the taxation of life insurers with the taxation of other corporate taxpayers in South Africa. in order to test the validity of a perception that may exist surrounding ...
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(University of Pretoria, 2006-07-26)AFRIKAANS: Die rol van plaaslike owerhede is nie slegs die van diensteleweraar nie, maar sluit in die ontwikkeling van plaaslike gemeenskappe om die lewenstandaard van almal in Suid-Afrika te verbeter. Die behoeftes van ...
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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, 2008)The overall purpose of this study was to explore whether tax legislation has an impact on economic growth in relation to small business development and whether the issues of economic growth, policies and strategies also ...
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(University of Pretoria, 2008-05-18)AFRIKAANS : Besighede het so onlangs as ‘n dekade gelede net een produk of een diens gelewer. Dit het die eis van kapitale toelaes ingevolge die Inkomste Belasting Wet (IBW) baie maklik gemaak, want die belasting pligtige ...
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(University of Pretoria, 2008-05-30)In South Africa, there is a significant gap between the amount of tax that is theoretically collectable from economically active persons and that which is actually collected (commonly known as the “tax gap”). Non-compliance ...
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(University of Pretoria, 2008-11-27)Employees of various organisations undertake business trips on behalf of their employers for their day-to-day normal duties. Some of these trips happen to be made by flying, for which the business pays for the flight ticket. ...
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(University of Pretoria, 2008-11-27)The distinction between current and non-current assets and liabilities used in the presentation of financial statements has been challenged for well over the past two decades. Despite this, the distiction is still used ...
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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, 2009-03-09)The purpose or objective of this dissertation was to analyse the current income tax treatment of derivative financial instruments in South Africa. In the context of financial markets, derivative financial instruments are ...
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(University of Pretoria, 2009-04-09)During May 2007 it was announced that individual taxpayers would receive simplified tax return forms, will not need to do any more calculations and will no longer need to attach supporting documentation for the 2007 year ...
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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, 2009-04-29)The world over it has been recognised that the small business sector plays an important, if not critical, role in the economic and social development of a country. This sector, however, states that complying with taxation ...
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(University of Pretoria, 2009-05-03)The crime situation that South Africa currently experiences is a very topical and relevant issue that is frequently lamented by South Africans of all walks of life. The high crime rate being experienced has resulted in ...
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(University of Pretoria, 2009-05-05)The FIFA World Cup, to be hosted in South Africa in June 2010, is approaching and the South African Revenue Service has included additional legislation for taxing the entities and individuals involved in the event on various ...
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(University of Pretoria, 2009-05-05)The loss of sporting talent has severely affected South African rugby over the past decade, with a total of 3 319 players leaving South Africa to play overseas since 2000, 32% of those on an indefinite basis, and 94% of ...
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(University of Pretoria, 2009-05-06)Tax revenue forms the backbone of the South African economy. Although the tax gap in South Africa has shrunk in recent years, there is still a large tax gap in South Africa. Hence, there is an urgent need to enhance taxpayer ...
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(University of Pretoria, 2009-05-06)Group taxation has been reported by some tax analysts as being a means to attract and increase foreign investment into South Africa, which could result in an increase in South Africa’s existing tax base. South Africa tax ...
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(University of Pretoria, 2009-05-06)In terms of IFRS 2 (Share Based Payments), companies providing share based benefits to its employees have to include in its income statement, as an expense, an amount in respect of the share based benefits so provided. ...
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(University of Pretoria, 2009-05-06)The economy in Africa is dependent largely on the mining industry and related foreign investment in Africa. The purpose of this study is to determine whether a balance has been achieved between the distribution of wealth ...
Now showing items 1-20 of 293