Browsing Department of Taxation by Issue Date

Now showing items 1-20 of 28

The taxation of electronic commerce and the implications for current taxation practices in South Africa

Doussy, Elizabeth (2001-11)

This study analyses the nature and implementation of electronic commerce in order to identify possible problems for taxation and pinpoint those problems which may be relevant to South Africa. Solutions suggested by certain ...
Tax compliance burden for small, medium and micro establishments in the business services industry

Venter J.M.P.; De Clercq B. (2007)

The aim of this study is to determine whether the size of a business, classified as small, medium or micro establishment (SMME), has an impact on its management of the compliance burden placed on it by taxation laws. A ...
The contribution of justice MM Corbett to the development of the law of taxation in South Africa

Van der Walt, Wessel Johannes (2007-09)

Mr Justice Corbett made a substantial contribution to the South African tax law as he delivered several judgements during his long career on the bench. Starting from the lower ranks as a judge he became Chief Justice of ...
Determining the predictors of living standards in South Africa: A real world econometric approach

Van Aardt, Carel (2008)
The effect of value-added tax on small to medium-sized developers of residential properties in South Africa

Julyan, Leoni (2009-08-25)

This dissertation deals with the effect of value-added tax on small to medium-sized developers of residential properties in South Africa. Firstly, the way value-added tax is applied to residential properties in South ...
Remission of penalties in income tax matters

Goldswain, George Kenneth (2009-08-25)

The additional tax ("penalties") imposable in terms of section 76(1) of the Income Tax Act (No 58 of 1962) when a taxpayer is in default, can be very harsh (up to 200% of the tax properly chargeable). The Commissioner ...
Taxation implications arising from South African residents owning or having a tax interest in fixed property in Greece

Whitfield, Royden Bryan (2009-08-25)

This study investigates, identifies and provides flowchart summaries of the various forms of taxation in South Africa and to a lesser extent Greece affecting South African residents who own or have financed fixed property ...
Analysing the consumer market microstructure in South Africa by means of a consumer financial of vulnerability survey : uncovering the predictors of financial vulnerability

De Clercq, B.; Van Aardt, Carel; Venter, J.M.P. (2010)

As with many developing countries, the consumer macrostructure of South Africa is beset with a number of serious problems including high levels of poverty, a very unequal income distribution, negative personal saving rates ...
The influence of life stages on the usage of financial products by South African households

Venter, J.M.P.; Stendall, C. (2010)

South Africa has a well developed financial market providing savers with numerous financial products of which the household’s usage of these products forms the focus of this exploratory study. The first phase of the study ...
A comparative study of investment incentives available to the manufacturing sector in South Africa, Malaysia and Singapore

Wentzel, Martha Susanna Isabella (2010-11)

This study identifies additional investment incentives, applicable to the manufacturing sector, which the South African government could introduce to encourage investors to choose the South African manufacturing sector as ...
The changing income demographics of South Africa 1996-2006

Van Aardt, Carel (2011)
Increasing throughput: factors affecting the academic performance of entry-level undergraduate taxation students at an ODL institution in South Africa

Venter JMP; De Clercq B; Van Dyk MC; Swanepoel A; Doussy E; De Hart KL (2011)
An analysis of the inter-relationship between savings product usage and satisfaction using a SERVQUAL framework

Van Aardt, Carel; Venter JMP; De Clercq B (2012)

The article maintains that improved participation in the financial services industries seems to be dependent on satisfaction levels regarding financial services product usage. Empirical evidence shows that higher usage ...
The winds of change : an analysis and appraisal of selected constitutional issues affecting the rights of taxpayers

Goldswain, George Kenneth (2012-11-30)

Prior to 1994, South African taxpayers had little protection from fiscal legislation or the decisions, actions or conduct of the South African Revenue Service (“SARS”) that violated their common law rights. Parliament ...
A comparative study of South African small business corporation tax and turnover tax

Rahim, Aadila (2015-06)

This study compared the turnover tax and small business corporation tax systems in South Africa as applicable to micro and small businesses. Misinformed perceptions of the turnover tax system were the motivation for this ...
South African small business' taxation registration compliance

Pretorius, Maria Margaretha (2015-10)

Revenue losses due to tax non-compliance pose a substantial risk for all governments, including the South African government. As part of its risk management system, the South African Revenue Service has identified the ...
The asset composition of high net worth individuals in the Southern Gauteng area of South Africa

Joubert, Kobus (2015-11)

In South Africa, less than 10% of individuals are financially independent after retirement, with an increasing number becoming dependent on social grants from government – hence the importance of analysing the asset ...
Small and medium enterprises : recommended checklist of indicators to reduce the probability of tax errors on gross income definition and general deduction formula

Majola, Zwakele (2015-11)

Small and medium enterprises (SMEs) play a significant role in the economy. However, SMEs face a number of obstacles and impediments that prevent them from developing and growing. Government has introduced a number of ...
Selected factors significantly influencing net equity value in the South African household's statement of financial position

Combrink, Hermanus Adriaan (2015-11)

It is twenty-one years since South Africa’s democracy and the majority of South African households can still be classified as poor, despite the various interventions by Government to reduce poverty and inequality. The ...
Strategies in managing financial risk vulnerability among South African households

Nzhinga, Rendani Kenneth (2016-04)

Various studies have found that South Africa’s high unemployment rate contributes to poverty, inequality, crime and ill-health. Furthermore, South African low to middle-income households are characterised by a high debt ...

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