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Relevant bibliographies by topics / South african tax law

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Academic literature on the topic 'South african tax law'

Author: Grafiati

Published: 4 June 2021

Last updated: 18 February 2022

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Journal articles on the topic "South african tax law"

1

Tredoux, Liezel G., and Kathleen Van der Linde. "The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada." Potchefstroom Electronic Law Journal 24 (January 12, 2021): 1–36. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a6781.

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Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments (dividends) are not. This difference in taxation can be exploited using hybrid instruments and often leads to a debt bias in investment patterns. South Africa, Australia and Canada have specific rules designed to prevent the circumvention of tax liability when company distributions are made in respect of hybrid instruments. In principle, Australia and Canada apply a more robust approach to prevent tax avoidance and also tend to include a wider range of transactions, as well as an unlimited time period in their regulation of the taxation of distributions on hybrid instruments. In addition to the anti-avoidance function, a strong incentive is created for taxpayers in Australia and Canada to invest in equity instruments as opposed to debt. This article suggests that South Africa should align certain principles in its specific rules regulating hybrid instruments with those in Australia and Canada to ensure optimal functionality of the South African tax legislation. The strengthening of domestic tax law will protect the South African tax base against base erosion and profit shifting through the use of hybrid instruments.

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Brink, Sophia M., and Herman A. Viviers. "Inkomstebelastinghantering van kliëntelojaliteitsprogram: Transaksies in Suid-Afrika." Journal of Economic and Financial Sciences 5, no. 2 (October 31, 2012): 437–58. http://dx.doi.org/10.4102/jef.v5i2.293.

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Client loyalty programmes are a common phenomenon in the South African market and, although prevalent in South Africa since the 1980s, the South African Revenue Service has issued no guidance on the income tax treatment of client loyalty programme transactions in the hands of the consumer. Benefits received in the form of goods, services or discounts from a client loyalty programme are currently not subject to normal South African income tax. The main objective of the research was to investigate whether the existing provisions in the Income Tax Act and related case law provide the basis for taxing client loyalty programmes in the hands of the consumer as natural person. In order to meet this objective local and international literature was analysed to determine the correct income tax treatment and it was found that points or miles received by a consumer meet all the requirements of the “gross income” definition and as a result should be taxable.

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Smulders, Sharon, and Gelishan Naidoo. "Addressing the small business tax compliance burden: Evidence from South Africa." Journal of Economic and Financial Sciences 6, no. 1 (April 30, 2013): 33–54. http://dx.doi.org/10.4102/jef.v6i1.275.

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Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax compliance cost studies conducted in South Africa with initiatives introduced by the South African Revenue Service (SARS), substantiated by consultations with a SARS and a South African Institute of Chartered Accountants official, reveals that SARS has, in most cases, attempted to address the tax compliance burdens identified in these studies. However, SARS has only partially addressed the complexity of the tax law, the lack of software to assist small businesses with their record-keeping and the compliance burden associated with provisional tax. SARS has failed to address the need for a threshold below which no small business tax return is required to be submitted, the inclusion of tax in the school syllabus, the requirement for first-time offenders to attend courses instead of raising penalties and the need for a reduction in the rates of interest and penalties raised by SARS. These initiatives should be considered by SARS and it is recommended that further research into the success and effectiveness of all the initiatives already introduced by SARS be performed.

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Smulders, Sharon, and Gelishan Naidoo. "Addressing the small business tax compliance burden: Evidence from South Africa." Journal of Economic and Financial Sciences 6, no. 2 (July 31, 2013): 263–84. http://dx.doi.org/10.4102/jef.v6i2.260.

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Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax compliance cost studies conducted in South Africa with initiatives introduced by the South African Revenue Service (SARS), substantiated by consultations with a SARS and a South African Institute of Chartered Accountants official, reveals that SARS has, in most cases, attempted to address the tax compliance burdens identified in these studies. However, SARS has only partially addressed the complexity of the tax law, the lack of software to assist small businesses with their record-keeping and the compliance burden associated with provisional tax. SARS has failed to address the need for a threshold below which no small business tax return is required to be submitted, the inclusion of tax in the school syllabus, the requirement for first-time offenders to attend courses instead of raising penalties and the need for a reduction in the rates of interest and penalties raised by SARS. These initiatives should be considered by SARS and it is recommended that further research into the success and effectiveness of all the initiatives already introduced by SARS be performed.

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van der Zee, Kirsten, Corné van Walbeek, and Sibahle Magadla. "Illicit/cheap cigarettes in South Africa." Trends in Organized Crime 23, no. 3 (November 22, 2019): 242–62. http://dx.doi.org/10.1007/s12117-019-09372-9.

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AbstractUsing wave 5 of the National Income Dynamics Study (conducted in 2017), this paper investigates the market for very low-priced cigarettes in South Africa, which, in all probability, are illicit. Since the sum of the excise tax and VAT in 2017 amounted to R16.30 (1.22 USD) per pack, any cigarettes selling for R20 (1.50 USD) per pack or less are likely to be illicit, assuming reasonable production costs. By this definition, approximately 30% of cigarettes consumed in South Africa in 2017 were illicit. Illicit cigarettes are found across all nine provinces. At the margin, the purchase of illicit cigarettes is associated with lower socio-economic characteristics, such as having lower levels of income and education. As illicit cigarettes undermine both the fiscal and health agendas of tobacco taxation policy, these results highlight the need for the South African government to implement urgently effective measures in order to curb illicit trade.

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Johnston, Gregory, and Sare Pienaar. "Value-Added Tax On Virtual World Transactions: A South African Perspective." International Business & Economics Research Journal (IBER) 12, no. 1 (December 22, 2012): 71. http://dx.doi.org/10.19030/iber.v12i1.7513.

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The dawn of the internet age has brought about concepts such as electronic commerce, virtual worlds and digitized products. When consumption tax laws such as value-added tax (VAT) or goods and service tax (GST) were legislated, these concepts were not envisaged. The aim of this article is to determine whether the South African value-added tax (VAT) Act is applicable to transactions occurring in virtual worlds. The article critically analyses section 7(1) of the VAT Act to determine its applicability to transactions occurring in virtual worlds. The benefit of this article will be to highlight the deficiency in the South African VAT Act in dealing with electronic commerce transactions as well as transactions arising in virtual worlds. The study reported here concluded that the South African VAT Act in its current format does not appear to deal with transactions occurring in virtual worlds effectively. Consequently, amendments to existing law should be effected in order to deal effectively with the transactions.

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Du Plessis, Izelle. "Double Taxation Treaty Interpretation: Lessons from a Case Down Under." Potchefstroom Electronic Law Journal 23 (December 8, 2020): 1–22. http://dx.doi.org/10.17159/1727-3781/2020/v23i0a6840.

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In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain companies were resident in Australia for income tax purposes. The majority answered this question by applying Australian domestic law. In a separate but concurring judgement, Gordon J also discussed the interpretation and application of the relevant double taxation treaty. This contribution analyses Gordon J's judgment to extract guidance from it for the South African courts on their interpretation of double taxation treaties. It is submitted that South African courts should also follow the "first step" proposed by Gordon J when interpreting double taxation treaties. South African courts may find Gordon J's judgment "instructive" when dealing with the interpretation of the "place of effective management" concept in both domestic law and double taxation treaties. In his judgment Gordon J favours the goal of common interpretation and it is argued that South African courts should follow this example and explicitly support this notion in applicable cases. From Gordon J's judgment and the judgement in Krok v Commissioner, South African Revenue Service, it is deduced that the positions in South Africa and Australia are similar in that the courts in both countries will be bound by the principles of Articles 31 and 32 of the Vienna Convention on the Law of Treaties when interpreting double taxation treaties. Moreover, Gordon J's judgment indicates that the domestic principles of interpretation should not be used in the interpretation of double taxation treaties. Recent South African cases have suggested that there are no differences between the South African domestic principles of interpretation and those contained in Articles 31 and 32 of the Vienna Convention on the Law of Treaties. This contribution submits that there are many similarities between the two, but that the rules are not exactly the same. South African courts should be aware of these differences and rather apply the rules of public international law, including those contained in the Vienna Convention on the Law of Treaties, when they interpret double taxation treaties. Gordon J specifically identifies the category of the Vienna Convention on the Law of Treaties in which he places the Commentary on the OECD Model Tax Convention, to rely on it for his interpretation of the relevant double taxation treaty. South African courts may well learn from this approach, to create more certainty in the process of interpreting a double taxation treaty.

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Padia, Nirupa, and Warren Maroun. "Determining the residency of companies: Difficulties in interpreting ‘place of effective management’." Journal of Economic and Financial Sciences 5, no. 1 (April 30, 2012): 119–34. http://dx.doi.org/10.4102/jef.v5i1.309.

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Even South Africa’s Income Tax Act No. 58 of 1962 uses the terminology ‘place of effective management’ when determining the residency of companies. This term is not, however, defined in the said legislation and there is no South African case law specifically dealing with this matter. In contrast, the United Kingdom (UK) uses the term ‘central management and control’, and its courts have been called upon to hear numerous cases on the interpretation of this phrase. Given the increasing pressure on South Africa to align its tax treatment with international trends as well as increased levels of trade with the United Kingdom, this study examined the interpretation of ‘place of effective management’ in a South African context and juxtaposed this with the conclusions reached in seven cases in the United Kingdom dealing with the interpretation of ‘centre of management and control’. The findings show that ‘place of effective management’ from a South African perspective may depend heavily on where decisions are implemented and day-to-day operations occur. ‘Central management and control’, however, appears to vest almost exclusively in where primary decisions are made or strategic directions emanate from.

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Costa, David, and Lilla Stack. "The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act." Journal of Economic and Financial Sciences 7, no. 2 (July 31, 2014): 271–82. http://dx.doi.org/10.4102/jef.v7i2.140.

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This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and the national and international rules for the interpretation of statutes). An important conclusion reached was that as the Vienna Convention on the Law of Treaties represents customary international law and as such forms part of South African law, the principles contained in the treaty should be taken into account when interpreting South African legislation (including Double Taxation Agreements). The final conclusion of the research was that Double Taxation Agreements have a dual nature – forming part of domestic legislation and being classified as international agreements. The provisions of the Double Taxation Agreement should be taken as overriding any conflicting legislation in the Income Tax Act.

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De Lange, Silke. "Revoking a Decision to Suspend Payment of Disputed Tax "on Further Consideration": An Administrative Law Perspective." Potchefstroom Electronic Law Journal 24 (February 11, 2021): 1–26. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a7612.

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The "pay now, argue later" rule entails that the obligation to pay tax and the right of the South African Revenue Service (SARS) to receive and recover tax are not suspended by objection or appeal. However, in terms of section 164(2) of the Tax Administration Act 28 of 2011 (hereafter TAA), a taxpayer may request a senior SARS official to suspend the payment of disputed tax and a senior SARS official may, in terms of section 164(3) of the TAA, grant such a suspension having regard to certain relevant factors. Section 164(5) of the TAA further provides that the decision to suspend may be revoked on a number of grounds. One of the grounds is when a senior SARS official is satisfied, on further consideration of the factors which had to be taken into account when the suspension was granted, that the suspension should not have been granted. There is no indication in the TAA that this ground for revoking the suspension requires that there should be a material change in the factors, as this is provided for in a separate ground to revoke the decision to suspend the payment of disputed tax. It is also not required, for example, that the taxpayer should have failed to disclose information when making the request to suspend the payment. It is argued in this article that the ground for revoking a decision to suspend payment "on further consideration of the factors" raises concerns from an administrative law point of view. This is based on the revocation being an "administrative action" as contemplated in section 33 of the Constitution of the Republic of South Africa, 1996 read together with the Promotion of Administrative Justice Act 3 of 2000, which requires that the revocation should be lawful, reasonable and procedurally fair. The concerns raised in this article relate not only to the rights of taxpayers, but also to the duties of the SARS officials revoking a decision to suspend payment as it is equally important that administrators should be able to know how and when to act in a manner which is lawful, reasonable and procedurally fair.

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Dissertations / Theses on the topic "South african tax law"

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Perry, Nina. "Expenditure in South African Income Tax law." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4536.

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De, Saude Stefanie Maria. "South African tax - for the expatriate." Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9173.

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Eisenberg de Saude inter alia assists and represents foreigners, corporates, non-resident companies and returning South Africans in their South African immigration affairs. Questions relating tax liability for the in respect of the aforementioned often arise during consultations/meetings/briefings. For this reason, I have decided to dedicate my research proposal to the aforementioned with the hope that it will equip me with sufficient knowledge to properly address and assist the foreign clients of Eisenberg de Saude in their tax uncertainties without getting a worrying feeling in the pit of my stomach. In addition to the above, I hope that my research proposal could and would be used as a guide by all relevant and interested persons in alleviating the uncertainties surrounding their tax liabilities and perhaps managing their affairs in a tax efficient manner and I hope that the material mentioned below effectively and clearly imparts what I have learned during preparing and drafting this proposal.

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Lord, Tristan Sacha. "Transfer Pricing in South African income tax law." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4656.

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'Transfer pricing continues to be, and will remain, the most important international tax issue facing MNEs.' The term 'transfer pricing' is used to describe arrangements involving the transfer of goods or services, at an artificial price, in order to transfer income or expenses from one enterprise to an associated enterprise in a different tax jurisdiction. This results in the income derived at for each enterprise being disproportionate to their relative economic contributions, and thus impacting the relevant tax jurisdictions' fair share of tax. Tax authorities are therefore focusing their attention on transfer pricing rules and practices to ensure the correct attribution of income and expenses of related-party transactions. Another key issue, closely related to transfer pricing, is that of double taxation. Multinational enterprises, engaging in cross-border transactions, are at risk of having a single source of income taxed in two jurisdictions as a result of an incorrect application of transfer pricing rules. The purpose of this research is to evaluate South Africa's approach to transfer pricing, as well as compare it to the approaches as adopted by selected countries, namely Australia, the United Kingdom and Canada, with the aim of identifying the areas that South Africa could learn from practices in foreign jurisdictions. Specific issues dealt with include acceptable transfer pricing methods for determining an arm's length price, documentation requirements and non-compliance penalties, the use of Advance Pricing Agreements ("APA"), and the effects of e-commerce in applying the arm's length principle. The first issue relates to the criteria for the selection of the most suitable method in ensuring an arm's length outcome. Because the South African market is considered to be lacking in comparables, compliance with the arm's length principle will be determined by evaluation of the facts and circumstances of each case. The second issue looks at the transfer pricing policy documentation required to be prepared, the benefits of preparing such documentation, and the imposition of penalties on taxpayers failing to do so. The lack of statutory documentation requirements and specific penalty provisions in the South African legislation is also addressed. The third issue evaluates the use of APAs in resolving transfer pricing disputes. This technique is adopted by Australia, the United Kingdom and Canada, and therefore an assessment is made, taking into account both advantages and disadvantages of the technique, to determine whether it would be beneficial to South Africa to be able to agree in advance to transfer pricing methods to be applied to transactions with connected parties, thus reducing the potential for expensive and time consuming disputes with the South African Revenue Service ("SARS"). The fourth and final issue explores the challenges facing tax jurisdictions as a result of an increase in electronic trade. The relevance of the arm's length principle is assessed and recommendations for South Africa are made.

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Ward, Grant. "Investing into africa: comparison between South African headquarter company and Mauritian GBC1 regime." Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9153.

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In the 2010 Budget review The South African National Treasury announced it intended to create a business environment that would promote South Africa as a gateway to investment into Africa.1 As such a headquarter company regime would be considered. With globalisation and free movement of capital internationally countries are pursuing holding company regimes to attract investment to, and through, their shores. At the forefront are countries such as Belgium, Denmark, Luxemburg, Mauritius, the Netherlands, Singapore and the United Kingdom.2 Following the 2010 Budget review South Africa has now joined this group.

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Du, Toit Leo. "Tax implications for business rescues in South African Law." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26627.

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The South African Revenue Service has in the past had difficulty in applying debt forgiveness in cases of corporate and business rescues. Taxation legislation was drafted to counter innovative section 311 schemes of arrangements where the sole purpose was to obtain maximum taxations benefits in relation to entities in financial difficulties. This approach was only concerned with the interests of the Revenue authorities. The central theme of this study focuses of the procedures now available to tax authorities and debtors alike when compromises were and are considered in South Africa in terms of income tax and company legislation. The South Africa Revenue Service’s approach the corporate rehabilitation is examined which is vital for investors, creditors and debtors alike. A comparative study with similar procedures in England is undertaken to establish how valid the procedures are in establishing a viable corporate rescue environment in South Africa in the future.
Dissertation (LLM)--University of Pretoria, 2012.
Procedural Law
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Du, Toit Genevieve. "Estoppel and Substantive Legitimate Expectation in South African Tax Law." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4598.

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The purpose of this dissertation is to explore the legal avenues that may be open to taxpayers for holding the South African Revenue Services ('SARS') to the representations which it makes to the public in the form of general statements and specific rulings or directives. These avenues lie in two areas of law, namely the doctrine of estoppel as it has been developed in a public law context, and (potentially) the realm of so-called substantive legitimate expectation.

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Grobler, Daniel Jacques. "The "realisation company" concept in South African income tax law." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/2118.

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The Supreme Court of Appeal has revisited the issue that has attracted the most litigation in South African tax law: whether gains from the disposal of an asset are of a capital or of a revenue nature. In CSARS V Founders Hill (509/10) [2011] ZASCA 66, 73 SATC 183 the court held that „intention‟ is not conclusive in the enquiry and cannot be the litmus test in determining the nature of proceeds from the sale of an asset. This judgement relegates intention to only one of the factors to be considered as it was held that it should be considered objectively whether the taxpayer is actually trading or not. The court also indicated that a „realisation company‟ would only act on capital account if it is formed for the purpose of facilitating the realisation of property which could not otherwise be dealt with satisfactorily. This treatise was primarily aimed at an analysis of the court cases which dealt with the „realisation company‟ concept in South African income tax law. In analysing the „realisation company‟ concept through case law culminating in Founders Hill, it was found that in every instance where „realisation company‟ x had won the argument, there had been compelling reasons why the owners of the assets had found it necessary to realise the asset through an interposed company established for that purpose. These reasons include:  to facilitate the sale of property previously held by different people and  to consolidate and conveniently administer the interests of beneficiaries under different wills. Furthermore, this treatise criticised „intention‟ as the primary test in determining the nature of proceeds from the sale of a capital asset and examined the objective approach to the inquiry as advocated in CSARS v Founders Hill. A discussion on the advantages of this approach indicated that it will certainly obviate a number of difficulties that arise from invoking „intention‟ as the litmus test.

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Tarrant, Greg. "The distinction between tax evasion, tax avoidance and tax planning." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.

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Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income Tax Act they begin with a review of the distinction between tax evasion, tax avoidance and tax planning. Following a call for comment the SARS issued an Interim Response followed by the Revised Proposals which culminated in the withdrawal of the longstanding general anti-avoidance rules housed in section 103(1) and the introduction of new and more comprehensive anti-avoidance rules. In addition, the SARS has adopted an ongoing media campaign stressing the importance of paying tax in a country with a large development agenda like that of South Africa, the need for taxpayers to adopt a responsible attitude to the management of tax and the inclusion of responsible tax management as the greatest measure of a taxpayer's corporate and social investment. In tandem with this message the SARS have sought to vilify those taxpayers who engage in tax avoidance. The message is clear: tax avoidance carries reputational risks; those who engage in tax avoidance are unpatriotic or immoral and their actions simply result in an unfair shifting of the tax burden. The SARS is not alone in the above approach. Around the world tax authorities have been echoing the same message. The message appears to be working. Accounting firms speak of a "creeping conservatism" that has pervaded company boardrooms. What is not clear, however, is whether taxpayers, in becoming more conservative, are simply more fully aware of tax risks and are making informed decisions or whether they are simply responding to external events, such as the worldwide focus by revenue authorities and the media on tax avoidance. Whatever the reason, it is now critical, particularly in the case of corporate taxpayers, that their policies for tax and its attendant risks need to be as sophisticated, coherent and transparent as its policies in all other areas involving multiple stakeholders, such as suppliers, customers, staff and investors. How does a company begin to set its tax philosophy and strategic direction or to determine its appetite for risk? A starting point, it is submitted would be a review of the distinction between tax evasion, avoidance and planning with a heightened sensitivity to the unfamiliar ethical, moral and social risks. The goal of this thesis was to clearly define the distinction between tax evasion, tax avoidance and tax planning from a legal interpretive, ethical and historical perspective in order to develop a rudimentary framework for the responsible management of strategic tax decisions, in the light of the new South African general anti-avoidance legislation. The research methodology entails a qualitative research orientation consisting of a critical conceptual analysis of tax evasion and tax avoidance, with a view to establishing a basic framework to be used by taxpayers to make informed decisions on tax matters. The analysis of the distinction in this work culminated in a diagrammatic representation of the distinction between tax evasion, tax avoidance and tax planning emphasising the different types of tax avoidance from least aggressive to the most abusive and from the least objectionable to most objectionable. It is anticipated that a visual representation of the distinction, however flawed, would result in a far more pragmatic tool to taxpayers than a lengthy document. From a glance taxpayers can determine the following: That tax avoidance is legal; that different forms of tax avoidance exist, some forms being more aggressive than others; that aggressive forms of tax avoidance carry reputational risks; and that in certain circumstances aggressive tax avoidance schemes may border on tax evasion. This, it is envisaged, may prompt taxpayers to ask the right questions when faced with an external or in-house tax avoidance arrangement rather than simply blindly accepting or rejecting the arrangement.

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Phumaphi, Samantha. "Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9160.

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Special tax regimes (“STR”) and tax havens are topics that feature in global news on an increasingly frequent basis in particular over the last few years. This can be partially attributed to the global financial crisis that has lead many countries being into financial strife coupled with news reporters and critics commenting on the amount of money that companies are avoiding paying in corporate tax due to the use of tax avoidance schemes and tax havens. Therefore Governments are under increasing pressure to curb the amount of revenues that are lost to other jurisdictions. However, whilst that makes the headlines, there is also a necessity for Governments to incentivise companies into their jurisdiction so to provide further revenue to their economy, in particular for the provision of additional jobs and to assist the property market following the crash, this can therefore be seen as very much a double edged sword. So whilst it is clear that a number of countries, governments and nongovernmental organisations including the Organisation for Economic Cooperation and Development and groups such as the Tax Justice Network are trying to rid the world of tax havens and countries offering special tax regimes, on the other side many Governments are also trying to lure large corporations into their jurisdictions by offering lucrative tax regimes. South Africa is one such country that has decided to incentivise foreign companies in particular those involved in cross border transactions into its jurisdiction by introducing its Headquarter Company Regime.

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Oyetunde, Samson Oyebode. "The role of tax incentives in a trio of Sub-Saharan African economies : a comparative study of Nigerian, South African and Kenyan tax law." Thesis, Queen Mary, University of London, 2008. http://qmro.qmul.ac.uk/xmlui/handle/123456789/1638.

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This Thesis evaluates the role of tax incentives in promoting sustainable economic development in developing countries, comparing the South African and Kenyan experiences with that of Nigeria, with a view to suggesting ways in which Nigerian tax incentive law and policy may be improved. After a general introduction in Chapter 1, Chapter 2 considers the nature of tax incentives as policy tools for economic development, reviews typical forms of incentives and highlights traditional arguments for and against their use as found in the literature. While there is a general consensus among economists that tax incentives are generally ineffective and inefficient policy tools the use of which should be generally discouraged, this view has not been universally accepted among developing country policymakers. Chapters 3,4 and 5 present findings from bibliographical and qualitative research into the role of tax incentive laws, practices and policies in Nigeria, South Africa and Kenya (respectively). Chapter 6 considers important regional and international tax, trade and finance issues which constrain or otherwise influence the use of tax incentives by developing countries with particular reference to the circumstances of these three countries. Chapter 7 traces the evolution and critiques the content of contemporary Nigerian tax incentive policy. It finds that Nigerian tax incentive law and policy, while clear, is not entirely consistent, prudent or appropriate in view of contemporary development needs, available resources and national priorities. However, it also finds that Nigerian tax incentive policy may be significantly improved if certain lessons from the South African and Kenyan experiences are carefully considered and applied with an appreciation of the peculiar realities of Nigerian tax culture. In particular, Nigeria should target tax incentives to only those sectors where the benefits justify the attendant revenue loss; ensure that tax incentives are not only fit for purpose but are also cost-effective; dispassionately review the true economic rationales for tax incentives; count the cost of tax incentives to assess their cost-effectiveness; and adequately consult with the private sector. Further, Nigeria should: keep tax incentive policies and practices simple; use non-tax measures wherever possible to encourage growth in key sectors; and stripe for a dynamic, sustainable and responsive tax incentive policy. Finally, as tax policy is only as effective as tax administration allows, sufficient and sustained attention must be placed on improving the capacity, quality and effectiveness of Nigerian tax administration.

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Books on the topic "South african tax law"

1

Brincker, Emil. International tax: A South African perspective. Cape Town, South Africa: SiberInk, 2003.

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Olivier, Lynette. International tax: A South African perspective. 3rd ed. Cape Town: SiberInk, 2005.

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Brincker, Emil. International tax: A South African perspective 2004. 2nd ed. Claremont: SiberInk, 2004.

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Michael, Honiball, ed. International tax: A South African perspective : 2011. 5th ed. Cape Town: SiberInk, 2011.

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Olivier, Lynette. International tax: A South African perspective : 2008. 4th ed. Cape Town: Siber Ink, 2008.

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Emslie, Trevor. The complete guide to South African sales tax. Edited by Haupt Phillip and Huxham Keith. 2nd ed. Roggebaai: H & H Publications, 1987.

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Danziger, Errol. International income tax: The South African perspective. Durban: Butterworths, 1991.

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Keith, Huxham, and Haupt Phillip, eds. The complete guide to South African sales tax, 1985. Roggebaai: H & H Publications, 1985.

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Mining tax in South Africa. 2nd ed. Rivonia, South Africa: Taxfax CC, 1992.

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Mining tax in South Africa. Rivonia, South Africa: Taxfax CC, 1990.

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Book chapters on the topic "South african tax law"

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Park, Ji-Hyun. "South Korea." In MPI Studies on Intellectual Property, Competition and Tax Law, 1–22. Berlin, Heidelberg: Springer Berlin Heidelberg, 2008. http://dx.doi.org/10.1007/978-3-540-89702-6_10.

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Roos, Anneliese. "Data Protection Law in South Africa." In African Data Privacy Laws, 189–227. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-47317-8_9.

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McGee, Robert W., and Geoff A. Goldman. "Ethics and Tax Evasion: A Survey of South African Opinion." In The Ethics of Tax Evasion, 337–56. New York, NY: Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4614-1287-8_21.

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Neethling, Johann. "South Africa Liability for Acts of Terrorism Under South African Law." In Tort and Insurance Law, 72–87. Vienna: Springer Vienna, 2004. http://dx.doi.org/10.1007/978-3-7091-0629-7_7.

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du Plessis, Jacques, and Daniel Visser. "Disgorgement of Profits in South African Law." In Disgorgement of Profits, 345–67. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-18759-4_19.

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Plessis, Jacques du. "Fairness and diversity in the South African law of contract." In Comparative Law, 47–66. Abingdon, Oxon; New York, NY: Routledge, 2019. |: Routledge, 2019. http://dx.doi.org/10.4324/9780429423246-4.

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Gildenhuys, Anél. "Food Law in South Africa: Towards a South African Food Security Framework Act." In International Food Law and Policy, 1203–41. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-07542-6_47.

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Venter, Francois. "Independence and Accountability of the South African Judiciary." In European Yearbook of Constitutional Law 2019, 171–96. The Hague: T.M.C. Asser Press, 2019. http://dx.doi.org/10.1007/978-94-6265-359-7_8.

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Naudé, Tjakie. "The Civil Law Consequences of Corruption Under South African Law." In Ius Comparatum - Global Studies in Comparative Law, 315–50. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-19054-9_15.

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Anthony, Allison. "Best Practice in South African Construction Procurement Law." In Global Public Procurement Theories and Practices, 291–310. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-49280-3_16.

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Conference papers on the topic "South african tax law"

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Krishnan, Joey, Roshinee Naidoo, and Greg Cowden. "PROPERTY TAX: THE SOUTH AFRICAN AND KWAZULU-NATAL EXPERIENCE." In 14th African Real Estate Society Conference. African Real Estate Society, 2014. http://dx.doi.org/10.15396/afres2014_135.

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Gous, A. G. S., W. Booysen, and E. H. Mathews. "Addressing uncertainties in the South African carbon tax landscape." In 2017 International Conference on the Industrial and Commercial Use of Energy (ICUE). IEEE, 2017. http://dx.doi.org/10.23919/icue.2017.8068010.

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Boshoff, Douw. "PROPERTY TAX IN SOUTH AFRICA – AN EVALUATION OF CURRENT PRACTICE." In 14th African Real Estate Society Conference. African Real Estate Society, 2014. http://dx.doi.org/10.15396/afres2014_116.

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Heleba, Siyambonga. "Public Participation in Law Making: The South African Experience." In 2nd Annual International Conference on Law, Regulations and Public Policy (LRPP 2013). Global Science and Technology Forum Pte Ltd, 2013. http://dx.doi.org/10.5176/2251-3809_lrpp13.69.

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Rama, D. B. K. "South African Approach to Carbon Tax and Implications to the Cement Sector." In Fourth International Conference on Sustainable Construction Materials and Technologies. Coventry University, 2016. http://dx.doi.org/10.18552/2016/scmt4s315.

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Heleba, Siyambonga. "The Legal Status of Indigenous Law under the South African Constitution." In Annual International Conference on Law, Regulations and Public Policy. Global Science & Technology Forum (GSTF), 2015. http://dx.doi.org/10.5176/2251-3809_lrpp15.25.

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Mbao, Professor MLM, and Mr MM Mongake. "Presidential Error and Fidelity to the Law A Selection of South African Cases." In Annual International Conference on Law, Regulations and Public Policy. Global Science & Technology Forum (GSTF), 2015. http://dx.doi.org/10.5176/2251-3809_lrpp15.16.

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Budeli, Mpfariseni. "Internal regulation of trade unions and trade unions – members relationship under the South African labour law." In Annual International Conference on Law, Regulations and Public Policy. Global Science & Technology Forum (GSTF), 2014. http://dx.doi.org/10.5176/2251-3809_lrpp14.29.

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"Development of an Online Research Ethics Training Resource Specific to South African Health Law and Guidance - A Ukzn-Mepi Funded Project." In 6th International Conference on Computer Supported Education. SCITEPRESS - Science and and Technology Publications, 2014. http://dx.doi.org/10.5220/0004955405030507.

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Nurdhin, Mochamad Febrian, and Christine Tjen. "Analyis Benford’s Law Model as an Alternative for Benchmark Behavioral Model Method to Identify Tax Payer’s Compliance - Case Sudy: DGT Regional South Jakarta II." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007021608090819.

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Reports on the topic "South african tax law"

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Ebrahim, Amina, and Aalia Cassim. Building tax data for research: The South African experience. UNU-WIDER, June 2021. http://dx.doi.org/10.35188/unu-wider/wbn/2021-2.

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Cachalia, Firoz, and Jonathan Klaaren. A South African Public Law Perspective on Digitalisation in the Health Sector. Digital Pathways at Oxford, July 2021. http://dx.doi.org/10.35489/bsg-dp-wp_2021/05.

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Abstract:

We explored some of the questions posed by digitalisation in an accompanying working paper focused on constitutional theory: Digitalisation, the ‘Fourth Industrial Revolution’ and the Constitutional Law of Privacy in South Africa. In that paper, we asked what legal resources are available in the South African legal system to respond to the risk and benefits posed by digitalisation. We argued that this question would be best answered by developing what we have termed a 'South African public law perspective'. In our view, while any particular legal system may often lag behind, the law constitutes an adaptive resource that can and should respond to disruptive technological change by re-examining existing concepts and creating new, more adequate conceptions. Our public law perspective reframes privacy law as both a private and a public good essential to the functioning of a constitutional democracy in the era of digitalisation. In this working paper, we take the analysis one practical step further: we use our public law perspective on digitalisation in the South African health sector. We do so because this sector is significant in its own right – public health is necessary for a healthy society – and also to further explore how and to what extent the South African constitutional framework provides resources at least roughly adequate for the challenges posed by the current 'digitalisation plus' era. The theoretical perspective we have developed is certainly relevant to digitalisation’s impact in the health sector. The social, economic and political progress that took place in the 20th century was strongly correlated with technological change of the first three industrial revolutions. The technological innovations associated with what many are terming ‘the fourth industrial revolution’ are also of undoubted utility in the form of new possibilities for enhanced productivity, business formation and wealth creation, as well as the enhanced efficacy of public action to address basic needs such as education and public health.

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Yusgiantoro, Filda C., I. Dewa Made Raditya Margenta, Haryanto Haryanto, and Felicia Grace Utomo. Carbon Tax Implementation in the Energy Sector: A Comparative Study in G20 and ASEAN Member States (AMS). Purnomo Yusgiantoro Center, June 2021. http://dx.doi.org/10.33116/br.003.

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1. This report shows that six G20 countries (Japan, South Africa, Argentina, France, Ireland, and Mexico) and one ASEAN Member States (Singapore) have implemented a carbon tax. 2. The energy sector is the primary GHG emissions contributor in most member states, except Indonesia. However, the energy sector in Indonesia will highly contribute to the national GHG emissions considering the rise of energy demand due to economic and population growth. 3. The effectiveness of carbon tax is specific to which sectors are taxed and which sectors are exempt to a country member. Specifically, a higher emissions price may not cover a large share of emissions in the country. The high carbon tax in France only covers 35% of total emissions in its jurisdiction. Meanwhile, Japan and Singapore’s low carbon tax covers 75% and 80% of total emissions in their jurisdiction, respectively. 4. The numbers of sectoral coverage by emissions price will impact the level of revenues generated from the carbon tax. France obtained the most significant carbon tax revenue for more than USD 9.6 billion. Meanwhile, Argentina generated less than USD 1 million, likely due to tax exemptions in natural gas commodities. 5. The contribution level of carbon tax revenue to the government’s total revenue varies for each country. France and Ireland’s carbon tax revenue contributes 0.71% and 0.53% of their total government revenue, respectively. Meanwhile, the rest of the countries’ carbon tax revenue contributed less than 0.3% each to their government revenue.

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Cachalia, Firoz, and Jonathan Klaaren. Digitalisation, the ‘Fourth Industrial Revolution’ and the Constitutional Law of Privacy in South Africa: Towards a public law perspective on constitutional privacy in the era of digitalisation. Digital Pathways at Oxford, July 2021. http://dx.doi.org/10.35489/bsg-dp-wp_2021/04.

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In this working paper, our focus is on the constitutional debates and case law regarding the right to privacy, adopting a method that is largely theoretical. In an accompanying separate working paper, A South African Public Law Perspective on Digitalisation in the Health Sector, we employ the analysis developed here and focus on the specific case of digital technologies in the health sector. The topic and task of these papers lie at the confluence of many areas of contemporary society. To demonstrate and apply the argument of this paper, it would be possible and valuable to extend its analysis into any of numerous spheres of social life, from energy to education to policing to child care. In our accompanying separate paper, we focus on only one policy domain – the health sector. Our aim is to demonstrate our argument about the significance of a public law perspective on the constitutional right to privacy in the age of digitalisation, and attend to several issues raised by digitalisation’s impact in the health sector. For the most part, we focus on technologies that have health benefits and privacy costs, but we also recognise that certain technologies have health costs and privacy benefits. We also briefly outline the recent establishment (and subsequent events) in South Africa of a contact tracing database responding to the COVID-19 pandemic – the COVID-19 Tracing Database – a development at the interface of the law enforcement and health sectors. Our main point in this accompanying paper is to demonstrate the value that a constitutional right to privacy can bring to the regulation of digital technologies in a variety of legal frameworks and technological settings – from public to private, and from the law of the constitution to the ‘law’ of computer coding.

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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), December 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. It is also argued that tax amnesties might incentivise non-compliance – taxpayers may engage in non-compliance in the hope of benefiting from an amnesty. This paper examines the administration of tax amnesties in various jurisdictions around the world, including the United States, Australia, Canada, Kenya and South Africa. The paper makes a cost-benefit analysis of these and other tax amnesties – and from this analysis develops a model tax amnesty, whose features maximise the benefits of a tax amnesty while minimising the potential costs. The model tax amnesty: (1) is permanent, (2) is available only to taxpayers who make a voluntary disclosure, (3) relieves taxpayers of penalties, interest and the risk of prosecution, but treats intentional and unintentional non-compliance differently, (4) has clear reporting requirements for taxpayers, and (5) is communicated clearly to attract non-compliant taxpayers without appearing unfair to the compliant ones. The paper then focuses on the Ugandan tax amnesty introduced in July 2019 – a Voluntary Disclosure Programme (VDP). As at 7 November 2020, this initiative had raised USh16.8 billion (US$6.2 million) against a projection of USh45 billion (US$16.6 million). The paper examines the legal regime and administration of this VDP, scoring it against the model tax amnesty. It notes that, while the Ugandan VDP partially matches up to the model tax amnesty, because it is permanent, restricted to taxpayers who make voluntary disclosure and relieves penalties and interest only, it still falls short due to a number of limitations. These include: (1) communication of the administration of the VDP through a public notice, instead of a practice note that is binding on the tax authority; (2) uncertainty regarding situations where a VDP application is made while the tax authority has been doing a secret investigation into the taxpayer’s affairs; (3) the absence of differentiated treatment between taxpayers involved in intentional non-compliance, and those whose non-compliance may be unintentional; (4) lack of clarity on how the VDP protects the taxpayer when non-compliance involves the breach of other non-tax statutes, such as those governing financial regulation; (5)absence of clear timelines in the administration of the VDP, which creates uncertainty;(6)failure to cater for voluntary disclosures with minor errors; (7) lack of clarity on VDP applications that result in a refund position for the applicant; and (8) lack of clarity on how often a VDP application can be made. The paper offers recommendations on how the Ugandan VDP can be aligned to match the model tax amnesty, in order to gain the most from this compliance tool.

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