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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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Van Zyl, Stephanus Phillipus, and Liezel Gaynor Tredoux. "Some Drastic Measures to Close a Loophole: The Case of Pienaar Brothers (PTY) LTD v Commissioner for the South African Revenue Service (87760/2014) [2017] ZAGPPHC 231 (29 May 2017) and the Targeted Retroactive Amendment of Section 44 of the Income Tax." Potchefstroom Electronic Law Journal 21 (June 27, 2018): 1–36. http://dx.doi.org/10.17159/1727-3781/2018/v21i0a3371.
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A taxpayer has the right to arrange his tax affairs within the constraints of the law to his best advantage to pay the least amount of tax. Coupled with this right is the taxpayer's right to certainty, which entails that the time of payment of taxes, the manner of payment, and the amount of payment must be clear and plain to the taxpayer and to any other person. Accordingly, a taxpayer must have peace of mind that revenue laws will not be amended arbitrarily, retrospectively, and with the effect that the taxpayer's position is affected negatively. The South African tax legislation allows the deferral of tax liability when amalgamation transactions, asset for share transactions, and mergers and acquisitions are embarked upon by a taxpayer. This article analyses the judgment in Pienaar v Commissioner: South African Revenue Services (87760/2014) [2017] ZAGPPHC 231 (29 May 2017) critically with specific reference to amalgamation transactions, the taxpayer's right to tax certainty, and the application of retroactive amendments to completed transactions
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Muller, Elzette, and David Burdette. "Aspects of tax pertaining to insolvency law in South Africa." International Insolvency Review 14, no. 3 (2005): 201–21. http://dx.doi.org/10.1002/iir.132.
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Gontara, Hela, and Hichem Khlif. "Tax avoidance and audit report lag in South Africa: the moderating effect of auditor type." Journal of Financial Crime 28, no. 3 (January 25, 2021): 732–40. http://dx.doi.org/10.1108/jfc-09-2020-0197.
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Purpose The purpose of this paper is to examine the association between audit report lag (ARL) and tax avoidance and test whether external auditor type affects this relationship. Design/methodology/approach ARL is measured as the number of days from fiscal year-end to the date of the auditor’s report, while tax avoidance is measured using effective tax rate. Findings Using a sample of 45 South African companies over the period of 2010–2013, the authors document that ARL is positively associated with tax avoidance and this relationship remains positive when the company is audited by a Big-4 audit firm and not significant when the company is audited by a non-Big-4. Originality/value The authors’ findings have important implications for auditors aiming to reduce audit risk as they may consider the impact of tax avoidance and pay more attention to companies with a high degree of tax avoidance.
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Storm, Ansia, and Katrina Coetzee. "Towards Improving South Africa's Legislation On Tax Evasion: A Comparison Of Legislation On Tax Evasion Of The USA, UK, Australia And South Africa." Journal of Applied Business Research (JABR) 34, no. 1 (December 29, 2017): 151–68. http://dx.doi.org/10.19030/jabr.v34i1.10106.
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The fight against tax evasion in South Africa is an ongoing battle. The tools available to law enforcement boil down to legislation and the enforcement thereof. The purpose of the study that was done for this article was to compare available legislation of the United States of America, United Kingdom, Australia and South Africa to determine if South Africa’s legislation can be improved. This was done by studying the relevant literature and legislation of all four countries. The findings, that there is some clauses that can be added to improve South Africa’s legislation, were confirmed by analyzing the legislation available. In theory, the results have proven that although South Africa’s legislation can compete with that of the United States of America, United Kingdom and Australia, there is some improvement that can be considered. This is of value to the individuals and professionals who deal with the offence of tax evasion on a daily basis, ensuring that the reviewed legislation will deter perpetrators or that the charges brought against them in the court of law will ensure harsher punishment.
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Oosthuizen, Rudi. "A Framework For The Income Tax Deductibility Of Intellectual Property Expenditure Incurred By South African Taxpayers." International Business & Economics Research Journal (IBER) 12, no. 3 (February 19, 2013): 373. http://dx.doi.org/10.19030/iber.v12i3.7680.
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Taxpayers who use intellectual property (such as patents and trademarks) in their trade in the production of income may obtain the right of such use in a number of different ways. The nature of the transaction granting the taxpayer the use of intellectual property items determines the tax treatment thereof. Taxpayers may be able to claim deductions for the cost of using these items in terms of specific income tax sections or the general deduction formula as outlined by the Income Tax Act 58 of 1962. There are also a number of other sections in the Act which may affect the timing and extent of the deductions allowed. This article investigates the various income tax deductions which may be available to taxpayers in South Africa who make payments in respect of intellectual property. It considers the effect of important recent case law and changes to tax legislation on the timing and extent of these deductions and suggests a framework which can be applied to assist the taxpayer in understanding the structure of such deductions.
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Maurer, Bill. "Incalculable Payments: Money, Scale, and the South African Offshore Grey Money Amnesty." African Studies Review 50, no. 2 (September 2007): 125–38. http://dx.doi.org/10.1353/arw.2007.0109.
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Abstract:This article seeks to refine conceptually the social study of finance and thus to extend the argument of Jane Guyer's Marginal Gains (2004). Using the case of the South African “grey money” amnesty, this article argues that social studies of finance have failed to pay adequate attention to social payments, as opposed to market exchanges, in their pronouncements about the extension of the calculative rationality and universal commensuration that are supposedly intrinsic to modern money. The amnesty, which allowed forgiveness for offshore tax evasion in return for a one-time payment, reconfigured “tax minimizers” as law-abiding and rational economic actors hedging against risk. Most took the opportunity; they were granted amnesty to repatriate their funds, which generated a significant boost in revenue for the South African state, with social and symbolic implications. This article reflects on what purchase is gained on the amnesty and the social study of finance generally by considering the amnesty as a series of payments, rather than cross-boundary financial transactions between individuals, trusts, and states.
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Moosa, Fareed. "Protecting taxpayer information from the public protector – A ‘just cause’?" Journal of Corporate and Commercial Law & Practice, The 6, no. 2 (2020): 190–211. http://dx.doi.org/10.47348/jccl/v6/i2a7.
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Under the Tax Administration Act, 2011 (TAA), taxpayers enjoy a right to privacy of information disclosed to the South African Revenue Service (SARS). This note shows that tax officials are obliged to protect the secrecy thereof. It is argued that the Commissioner for the SARS correctly resisted compliance with a subpoena issued by the Public Protector for access to the records of former President Jacob Zuma. If it acquiesced without objection, shock waves would have reverberated through South Africa’s tax community. It is contended that the Commissioner’s decision to maintain taxpayer secrecy under pain of a potential criminal sanction contributed to restoring some of the lost confidence and respect for the SARS which has, in recent times, endured reputational damage owing to internal squabbles which morphed into public scandals. This note hypothesises that CSARS v Public Protector is good authority for the proposition that governmental departments and state institutions not expressly mentioned in s 70 of the TAA do not have statutory rights of access to taxpayer information and must, to gain access, follow due process. This note argues that the judgment in casu is not only a victory for taxpayer rights but also for the rule of law.
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Mbekeni, Lutho, and Andrew Phiri. "South African Unemployment in the Post-Financial Crisis Era: What are the Determinants?" Folia Oeconomica Stetinensia 20, no. 2 (December 1, 2020): 230–48. http://dx.doi.org/10.2478/foli-2020-0046.
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Abstract Research background: High unemployment rates are one of the greatest economic challenges facing the post-apartheid South African government over the past two decades and this problem has become more worrisome in the post-global financial crisis period. Purpose: Our study examines the determinants of unemployment for the South African economy in the post-crisis period over a quarterly frequency period of 2009:Q1 to 2018:Q4. The determinants are examined for four classes of unemployment rates (total, male, female and youth) and we further partition possible unemployment determinants into fiscal, monetary and macroeconomic variables. Research methodology: We employ the autoregressive distributive lag (ARDL) models. Results: We find income tax, repo rates, economic growth, trade, investment, household debt and savings to be significant determinants of unemployment in the post-crisis South African economy and yet we note discrepancies of the significance of these determinants amongst different unemployment categories. Novelty: No study has examined the determinants of unemployment in South Africa in the post-financial crisis era.
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Swanepoel, Andries P., and Jacolize Meiring. "Adequacy of law enforcement and prosecution of economic crimes in South Africa." Journal of Financial Crime 25, no. 2 (May 8, 2018): 450–66. http://dx.doi.org/10.1108/jfc-12-2016-0081.
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Purpose Economic crime is a serious challenge to business leaders, government officials and private individuals in South Africa. Given the important role of law enforcement, prosecution and sentencing in deterring economic crimes, the purpose of this paper is to determine if law enforcement, prosecution and sentencing practices are deemed to be adequate in South Africa. Design/methodology/approach Primary data from Web-based and manual questionnaires were used to empirically analyse the perceptions of sentenced economic crime offenders and role-players regarding the statement that law enforcement and prosecution practices of economic crimes relating to fraud, corruption or tax evasion in South Africa are not adequate. The final realised sample included a total of 345 from the various populations of key role-players and a total of 82 economic crime offenders from a Gauteng-based correctional institution. Mann–Whitney U tests were used to test for significant differences between the views of role-players and economic crime offenders. Findings The majority of both groups of respondents is of the opinion that law enforcement, prosecution and sentencing practices in South Africa are not adequate with regard to economic crime offences, although statistically significant differences exist in the degree of agreement. The challenge is therefore to prosecute more economic crime offenders by improving law enforcement, prosecution and sentencing practices. The study also revealed that people have a reluctance to speak out about fraud, corruption or tax evasion or to report such offences for various reasons. Originality/value The research assisted in identifying the challenges economic crime presents and the shortcomings in current law enforcement, prosecution and sentencing practices in South Africa.
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Makhaya, Siphamandla, and Lizanne Barnard. "Income tax implications from the transfer of soccer players in South Africa." Journal of Economic and Financial Sciences 10, no. 1 (June 6, 2017): 125–44. http://dx.doi.org/10.4102/jef.v10i1.9.
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Sports clubs often trade players with each other through the player transfer system. Using the doctrinal research methodology, which involves an extended review of literature, the study aims at providing an interpretative analysis of the income tax implications from the transfer of professional soccer players between professional soccer clubs, based on the Income Tax Act 58 of 1962 (South Africa, 1962) (hereafter the Act) and the relevant case law. This study further provides hypothetical case studies that provide different scenarios of soccer player transfers and the analysis of the income tax implications arising from the facts presented in each case study.
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Magaisa, Alex Tawanda. "CASE NOTES." Journal of African Law 47, no. 1 (April 2003): 117–25. http://dx.doi.org/10.1017/s0221855303002013.
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Clearly, one of the greatest challenges that faces sub–Saharan Africa is the AIDS pandemic. The Human Immuno–Deficiency Virus (HIV), which causes AIDS, continues to spread at an alarming rate. In South Africa the statistics relating to the AIDS disease are staggering. With the greatest impact on the young and economically active population, it is estimated that without firm action, it will be an epidemic of catastrophic proportions, which will break up the foundations of socio–economic life. Against this background, the need for combative measures and strategies to deal with the problem is not in doubt. Civil society groups have taken an active interest in this issue and some, like Treatment Action Campaign (TAC), have conducted campaigns for access to quality health services. Recently, the Constitutional Court of South Africa was faced with an important case involving AIDS, pitting civil society groups on one side and the government of South Africa on the other. At the centre of the dispute was the South African government's response and policy towards combating the spread of the disease through mother–to–child transmission at birth.
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Sturdy, Joline, and Christo Cronjé. "An analysis of the tax implications of prospecting expenditure incurred by junior exploration companies in South Africa." Journal of Economic and Financial Sciences 6, no. 2 (July 31, 2013): 329–46. http://dx.doi.org/10.4102/jef.v6i2.263.
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One of the consequences of the change in the mineral policy of South Africa with the promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 was the increase in junior exploration companies. Junior exploration companies are mainly involved in prospecting activities. No definition exists for either prospecting or exploration in the Income Tax Act 58 of 1962 (Income Tax Act). The lack of research and case law on the tax treatment of prospecting expenditure by junior exploration companies may result in various interpretations for the treatment of prospecting expenditure. Through critical analysis of specific sections in the Income Tax Act, applicable case law and relevant literature, it is evident that there are different interpretations by junior exploration companies of the treatment of prospecting expenditure from an income tax perspective. The perceived challenges with interpretation of the tax treatment of prospecting expenditure by junior exploration companies create an opportunity for further research.
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West, Craig. "SOUTH AFRICA: TENDENCIES IN CASE LAW CONCERNING CROSS-BORDER TAX DISPUTES IN BRICS COUNTRIES." European and Asian Law Review 3, S2 (2020): 83–98. http://dx.doi.org/10.34076/27821668_2020_3_2_83.
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Ndlela, Tokyo, and Melanie Murcott. "Innovative Regulation of Meat Consumption in South Africa: An Environmental Rights Perspective." Potchefstroom Electronic Law Journal 24 (March 29, 2021): 1–47. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a7519.
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Meat production is a human activity driven by meat consumption, a human behaviour normalised in today's society. Human activity stems from particular psychological patterns (manifesting as human behaviour). It is argued that through regulating the human behaviour of meat consumption the environmentally harmful impacts of the human activity of meat production can potentially be mitigated. In particular, adopting an environmental rights perspective and a social ecological ethic, this article proposes the introduction of a meat tax in South Africa as an innovative means of regulating the human behaviour of meat consumption.
In Section 1 we introduce our arguments and discuss the social, ecological, ethical and environmental rights perspective from which we make them. Next, in Section 2 we discuss some of the most significant environmental harms caused by meat production and thus, indirectly, meat consumption. Then, in Section 3 we critically evaluate the command-and-control regulatory measures that currently regulate the human activity of meat production and seek in no meaningful way to regulate the psychological patterns associated with that human activity, the human behaviour of meat consumption. Lastly, in Section 4 we propose a meat tax, a type of market-based mechanism, as a regulatory measure which we argue could serve to influence human behaviour in order to reduce meat consumption and give better effect to the environmental right.
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Killian, Sheila, Stewart S. Karlinsky, Garry Payne, and Jackie Arendse. "Mixed Blessing of Being Designated a Small Business: A Four Country Comparison." ATA Journal of Legal Tax Research 5, no. 1 (January 1, 2007): 16–34. http://dx.doi.org/10.2308/jltr.2007.5.1.16.
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This article will focus on how four countries' income tax laws define a small business and how the taxing authorities and legislators attempt to prevent small business definitions from being exploited by potentially unintended users or for unintended purposes. We will use the experiences from four diverse countries (Australia, Ireland, South Africa, and the U.S.), which take their roots from the same legal system (England) to see if there are best practices that can be adapted for these and other countries as well. A fundamental question that arises when discussing tax incentives and disincentives for small business is why carve out special provisions for this segment of the business community? The answer, as discussed below, is two fold: one, the economic benefits that small business yields the economy is material and significant; two, economies of scale as to both regulatory (including tax) compliance costs as well as costs of goods and materials warrant incentives to level the playing field with large businesses.
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Rautenbach, Christa. "Editorial." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 16, no. 4 (May 17, 2017): 1. http://dx.doi.org/10.17159/1727-3781/2013/v16i4a2427.
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This edition of PER consists of eight articles, four notes and two book reviews covering a range of topics. The first article is by Oliver Fuo, a postgraduate student of the North-West University (Potchefstroom Campus). His contribution deals with the status of executive policies and the basis for their judicial enforcement in a constitutional and socio-economic context. He demonstrates that "executive" policies may be perceived to have the force of law, especially where their enforcement may be imperative for the realisation of socio-economic rights. Secondly, Ig Rautenbach of the University of Johannesburg considers empirical data on the effectiveness of the Constitutional Court during the period 1995 to 2012. He focuses on the following three questions: "How did the cases reach the court", "why did the court refuse to consider some of them", and "how often did the court invalidate laws and actions". In the third article, Magda Slabbert and Hendrik Pienaar, follows a multi-disciplinary approach to discuss the legal position of the locum tenens that is often used by medical practitioners in private practice. They recommend that a locum tenens be appointed as an independent contractor rather than an employee, and argues that the onus to ensure that he or she is registered and fit to practice rests on the principal. The fourth article by Carika Keuler deals with the "pay now, argue later" rule in terms of the Tax Administration Act 28 of 2011. She is of the opinion that the Act fails to address the imbalance between the duties of the South African Revenue Services and the right of the taxpayer to access the courts. JC Knobel, the author of the fifth article, gives an overview of the conservation status of eagles in South Africa. He discusses the existing legal framework and makes a number of recommendations to improve their legal status. Two authors, Laurence Juma and James Tsabora, both from Rhodes University, discuss the possibility of South Africa enacting a new law regulating private military and/or security companies, which they refer to as PMSC's. The seventh article by Johan Kruger and Clarence Tshoose gives a South African perspective on the impact of the Labour Relations Act 66 of 1995 on minority trade unions. In the eight place, Dave Holness offers an analysis of compulsory "live client" clinical legal education as part of the LLB course as a means of improving access to justice for the indigent.
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Moosa, Fareed. "Consequences for Non-Payment of PAYE and VAT Compared." Potchefstroom Electronic Law Journal 23 (November 3, 2020): 1–27. http://dx.doi.org/10.17159/1727-3781/2020/v23i0a7791.
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This article shows that, whereas a bilateral legal relationship exists between the South African Revenue Service (SARS) and a vendor in relation to value-added tax (VAT), a tri-partite legal relationship exists among the SARS, employees and employers in relation to Pay As You Earn (PAYE). This article shows further that employers are, as withholding agents of PAYE, in the same legal position as vendors as regards VAT, namely, they are not in a trust or agency relationship with the SARS. Rather, this article argues that PAYE is in the nature of trust funds held by employers on behalf of employees from whose remuneration it is deducted. Since the employees retain ownership of the PAYE deducted, this article argues that employees have locus standi to lay a charge of theft against employers who misappropriate PAYE. Such a charge of theft is not grounded in tax administration. This article shows further that, as the law presently stands, a charge of theft falls outside the ambit of the remedies available to the SARS against employers and vendors who default in remitting PAYE or VAT. The Tax Administration Act, 2011 read with the Income Tax Act, 1962 and Value-Added Tax Act, 1991 codified only a limited range of criminal sanctions and administrative penalties that may be imposed against a defaulting employer or vendor. If theft is to be included, then a legislative amendment is required.
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Brink, Sophia. "Inkomstebelastinghantering van korting ontvang in die hande van 'n nie-handeldrywende persoon." Journal of Economic and Financial Sciences 7, no. 1 (April 30, 2014): 213–30. http://dx.doi.org/10.4102/jef.v7i1.137.
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For income tax purposes, a taxpayer operating a business will account for discount received differently from a taxpayer not operating a business. When a taxpayer operating a business obtains goods or services at a discount, the taxpayer can claim a section 11(a) deduction at the value of the goods or services, net of the discount received. The discount reduces the value of the net reduction of taxable income and the taxpayer is effectively taxed on the discount received. A taxpayer who is not operating a business will not qualify for a section 11(a) deduction (read together with section 23(g)) for goods or services obtained (it does not meet the requirements ‘for the purposes of trade’ and ‘in the production of income’). Discount received in the hands of a non-trading person (often a natural person) is currently not subject to normal South African income tax. The main objective of this article is to investigate whether the existing provisions in the Income Tax Act No. 58 of 1962 and related case law provide a basis for taxing discount received in the hands of the non-trading individual. In order to meet this objective, local literature was analysed to determine the correct income tax treatment and it was found that discount received by a non-trading person meets all the requirements of the ‘gross income’ definition and consequently should be taxable.
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Kyei, Clement, and Rashid Hassan. "Managing the trade-off between economic growth and protection of environmental quality: the case of taxing water pollution in the Olifants river basin of South Africa." Water Policy 21, no. 2 (February 13, 2019): 277–90. http://dx.doi.org/10.2166/wp.2019.190.
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Abstract A series of pollution control measures have been introduced to protect water quality in the Olifants river basin, the third most water-stressed and most polluted basin in South Africa. This paper employed an environmentally extended computable general equilibrium (CGE) model to analyse the economic and environmental implications of a tax on water pollution in the basin. Implications of increasing the pollution tax rate currently in place for the levels of economic activities and water quality have been simulated under alternative tax revenue recycling schemes. Results of our policy simulations suggest that internalising the cost of water pollution through the tax regime achieves its environmental goals of protecting the aquatic ecosystem, by shifting production away from pollution-intensive sectors. This, however, comes at some cost to the regional economy of the basin. Recycling the tax revenue through income transfers to households or a subsidy to pollution abatement mitigates the adverse economic impacts.
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Brink, Sophia, and Leonard Willemse. "An investigation into the future of discretionary trusts in South Africa – An income tax perspective." Journal of Economic and Financial Sciences 7, no. 3 (October 31, 2014): 797–818. http://dx.doi.org/10.4102/jef.v7i3.238.
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Trusts have long been associated with elaborate tax avoidance schemes, primarily as a result of their flow-through nature. In the National Budget the Minister of Finance indicated that the government was proposing several legislative measures during 2013/2014 regarding trusts to control abuse. At this stage the proposals are vague and confusing, but it is intimated that the conduit pipe principle may be under review as the proposals state that trusts should no longer act as a flow-through vehicle, meaning that the amounts distributed to the beneficiaries will no longer retain their original identity. The main objective of the research was to clarify the proposed changes to the taxation of trusts, to investigate the potential impact(s) of these proposals (albeit unclear and consequently based on certain assumptions), and to assess whether discretionary trusts still have a future in South Africa given these proposals. In order to meet this objective, a qualitative approach based on a literature study of pure theoretical aspects was used. It was found that should the proposals become law the beneficiaries will be worse off.
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Mothibi, Lerato, and Precious Mncayi. "The nexus between government revenue and macroeconomic objectives in a developing country: A case of South Africa." 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, no. 1 (December 9, 2020): 92. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(92).
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The state of the economy, public confidence, fiscal policy choices as well as administrative efficiency all play an important role in revenue outcomes. Over the last decade, the South African economy has endured prevailing challenges of a weak economic growth, growing public sector wage bill that has exacerbated spending, widening budget deficit, and excessively growing public debt levels among others. Amidst these challenges, the country's revenue collection has continued to perform below expectations, fuelling increased vulnerability. The significance of acquiring and generating more revenue has become evident, especially during the ongoing Coronavirus pandemic and worsening socio-economic indicators which are all but painting gloomy economic prospects. Having an understanding of the nexus between the revenue and macroeconomic objectives of the government is crucial for the formulation of sustainable fiscal policy as well as the realisation of long-term growth and development. The primary objective of this study is therefore to analyse the relationship between government revenue and macroeconomic objectives in the South Africa. The study followed a quantitative research approach using quarterly time series data from 1995Q1 to 2020Q2. The analysis entailed descriptive and econometric analysis. Specifically, an Autoregressive Distributed Lag (ARDL) model was employed to determine the long and short run effects of government revenue and macroeconomic objectives in South Africa. The choice of this estimation model was driven by the consistency in the results it produces while at the same time, allowing the use of data regardless of its stationarity (I(0), I(1) or a combination). In addition, the Toda Yamamoto Non-Granger causality test was employed to determine causality between the selected variables. Keywords: government revenue; non-tax government revenue; macroeconomic objectives; government spending; South Africa
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Nong, Duy. "Development of the electricity-environmental policy CGE model (GTAP-E-PowerS): A case of the carbon tax in South Africa." Energy Policy 140 (May 2020): 111375. http://dx.doi.org/10.1016/j.enpol.2020.111375.
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Moosa, Fareed. "Section 45 of the Tax Administration Act: An unconstitutional limitation on taxpayer privacy?" South African Law Journal 138, no. 1 (2021): 171–96. http://dx.doi.org/10.47348/salj/v138/i1a8.
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The Tax Administration Act 28 of 2011 is a law of general application. Section 45 of the Act empowers a SARS official to enter, without a warrant, premises where a trade or enterprise is reasonably believed to be carried on in order to conduct an inspection aimed at gathering information that will aide SARS in determining whether the business operator is compliant with tax obligations. In a constitutional democracy, the enjoyment of fundamental rights has a high premium. Accordingly, every lawful exercise of the power conferred by s 45 must take place in an orderly fashion, with decency and respect for taxpayers and their privacy. The state may not unduly interfere with this right, whether by withdrawing it altogether, abridging it, or diminishing its scope and ambit. This article hypothesises that inspections undertaken in terms of s 45 limit taxpayers’ privacy in a manner that may not pass muster under s 36(1) of the Constitution of the Republic of South Africa, 1996. On this basis, it is argued that, to cure its deficiencies, s 45 ought to be amended by the introduction of the provisions proposed in this article.
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Bajo-Rubio, Oscar, and Antonio G. Gómez-Plana. "Provision of Public Health Services and Sustainable Development: Evidence for 12 Emerging Countries." Sustainability 12, no. 16 (August 13, 2020): 6546. http://dx.doi.org/10.3390/su12166546.
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In this paper, we quantify the effects of an increase in the public provision of health services in a set of 12 emerging economies (i.e., Brazil, Chile, China, Colombia, India, Kazakhstan, Mexico, Morocco, Peru, Russia, South Africa and Tunisia), representing 45% of world population in 2018. We use a computable general equilibrium model and simulate an increase in the real government expenditure devoted to public health services up to a 20% of total government expenditure, which is also assumed to raise labour productivity. This increase leads to expansionary effects in terms of gross domestic product (GDP) and employment for all the economies under analysis and an increase in the ratio of government deficit to GDP, ranging between 3.66 points for Russia and 0.24 points for Colombia. If, in addition, direct tax rates on labour are increased to offset this result, the effects on GDP and employment become contractionary in most cases; whereas if indirect tax rates are those to be increased, small expansionary effects are again the norm with the only exception of Russia.
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Mpofu, Raphael. "Where does the money go? A peregrination of government spending in South Africa." Journal of Governance and Regulation 2, no. 4 (2013): 29–39. http://dx.doi.org/10.22495/jgr_v2_i4_p4.
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The study looked at the relationship between GDP per capita and health expenditure per capita as well as that of GDP per capita and education expenditure per capita in South Africa between 1994 and 2012. Adolph Wagner’s “Law” proposes that a state will increase its government expenditure relatively to the national income (Henrekson, 1993). Any change in the amount of health expenditure will influence the per capita health expenditure in a country. In this study, using the Human Development Index (HDI) as the yardstick for Quality of Life (QoL), the concepts of Standard of Living (SoL) and per capita income were examined closely in relation to the role of government in its public expenditure programmes and how these programmes in turn influenced QoL. In particular, the role of government expenditure on health and education seems to signify the commitment of a government in improving the HDI or QoL. Using data on government expenditure in South, the relationships amongst these variables were examined. Since Quality of Life is related to health expenditure per capita, then QoL too should change as government health expenditure increases. The same is expected of an increase in education expenditure. From the study results, it is clear that total tax revenue has increased sharply since 2000 and at a much faster rate than its contribution to GDP but the government deficit has also burgeoned in tandem with government revenue collection as if in tango. The reality is that government expenditure has increased sharply since 1993 but has this been directed at QoL? Public service protests tell a different story. The departments of Cooperative Governance and Traditional Affairs and the Police seem to be receiving the largest revenue votes, raising the question of whether there is real value added and whether this expenditure is warrantied in terms of SoL.
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Beebeejaun, Ambareen. "The fight against international transfer pricing abuses: a recommendation for Mauritius." International Journal of Law and Management 61, no. 1 (February 11, 2019): 205–31. http://dx.doi.org/10.1108/ijlma-05-2018-0083.
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Purpose One of the most common forms of international tax avoidance is transfer pricing by multinational enterprises. The research will investigate on the factors that contribute to transfer pricing abuses. At present, there is no substantial and extensive transfer pricing rule in Mauritius. This paper aims to analyse the legal approaches to tackle transfer pricing issues that are undertaken by some countries whose taxation regime is similar to Mauritius. The selected countries are South Africa and UK. The objective behind the comparative study is to come up with the appropriate preventive and corrective measures for Mauritius. Design/methodology/approach The methodology adopted for this research consists of a critical analysis and comparative legal review of the relevant legislation, case law and literature. A minor quantitative analysis of the transfer pricing problem in Mauritius will be conducted, in terms of which interviews will be conducted with officials from different institutions in Mauritius. Findings The study will conclude that the absence of explicit formal rules on transfer pricing allows businesses to use the country to manipulate transfer prices to avoid paying taxes. Therefore, an amendment to Mauritius laws and regulatory framework is required to dissuade multinationals to engage in transfer pricing abuses. The study will conclude that the scope and application of the arm’s length principle needs to be formally set out in legislation and also, the use of Advance Pricing Agreements will also be recommended. Originality/value The research is among the first studies that compare Mauritius legal provisions on transfer pricing with that of South Africa and UK. The research is unique as it intends to provide fruitful recommendation to stakeholders in Mauritius to enhance the existing legal framework on the subject.
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Yu, Liu, Chen, Eti, Dinçer, and Yüksel. "The Effects of Electricity Production on Industrial Development and Sustainable Economic Growth: A VAR Analysis for BRICS Countries." Sustainability 11, no. 21 (October 23, 2019): 5895. http://dx.doi.org/10.3390/su11215895.
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This study aims to evaluate the effect of electricity production on industrial development and sustainable economic growth. In this context, Brazil, Russia, India, China, and South Africa (BRICS), countries which have the highest increase in electricity production in the period of 2000–2018, are included in the scope of this study. Annual data of these variables in the period of 1991–2018 are used and three different models are created by using Vector Auto Regression (VAR) methodology. The findings state that electricity production in BRICS countries has a positive effect on both industrial production and sustainable economic growth. Hence, electricity production needs to be increased for them. For this purpose, it is important to encourage investors with tax advantages, location orientation and financing. Moreover, BRICS countries should give importance to renewable energy investments in order to increase electricity production. These issues have a contributing effect to sustainable economic growth.
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Heyns, J. vd S. "South African tax policy in the 1980s." South African Journal of Economic History 9, no. 2 (September 1994): 165–83. http://dx.doi.org/10.1080/20780389.1994.10417237.
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Ayeni, R. K., and Ireti Olamide Olasehinde. "A Comparative Analysis Of Capital Expenditure On Infrastructure And Economic Growth In Nigeria And South Africa." Archives of Business Research 8, no. 3 (March 8, 2020): 53–64. http://dx.doi.org/10.14738/abr.83.7879.
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Nigeria and South Africa are two dominating economies in Africa but defer in terms of infrastructural development. The question of whether this infrastructural difference culminate to the difference in economic growth in the two economies is central to this study. This paper therefore, examined the impact of capital expenditure on infrastructure and economic growth both in Nigeria and South Africa using time series data from 1980 to 2016.
Autoregressive Distributed Lag (ARDL) Bound tests technique of cointegration was used to on country-specific model of aggregate expenditure, following the Keynesian theory.
The result showed that there is a the long-run relationship among the variables used in Nigeria and South Africa. Capital expenditure on infrastructure has positive but insignificant impact on economic growth in Nigeria while it was positive and significant on the economic growth in South Africa. The insignificant impact of capital expenditure on infrastructure on economic growth compare with South Africa may be the major difference in the two economies. This is traceable to lack of accountability and corruption in Nigeria compared to the good governance that truncated corruption and mismanagement in the government circle in South Africa. Tax base has positive and significant impacts on the economic growth in these two countries, this was supported by the Pairwise Granger Causality in which TAX granger caused economic growth in both countries.
The study recommends injection of sufficient fund into infrastructural development in Nigeria. AS tax contributed positively to economic growth in both economies, it is recommended that tax revenue realized should be judiciously spent by providing the necessary amenities to discourage evasion of tax.
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Talbot, Lizelle, and Sare Pienaar. "Fat Tax As An Alternative Tax In South Africa." International Business & Economics Research Journal (IBER) 11, no. 12 (November 29, 2012): 1281. http://dx.doi.org/10.19030/iber.v11i12.7408.
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South Africa, like many other countries, is struggling with raising levels of obesity and the resultant health problems. Furthermore, as elsewhere in the world, this country is experiencing an ever-increasing need for additional fiscal revenue. These problems force governments all over the world to investigate possible solutions to these issues. The aim of this study was to determine whether fat tax can be used as a tool to decrease the rising rate of obesity in South Africa and thus improve the general health of South Africans and to create additional tax revenue. Available literature was compared and critically analyzed in terms of South African conditions in order to determine whether fat tax should be considered as an alternative tax in South Africa. Cultural beliefs that see obesity as a sign of good health and prosperity, as well as the extreme poverty experienced by a large proportion of the populace are factors that make it difficult to compare the findings of studies conducted in the rest of the world to those of South African research. These are aspects that should be considered for further research. Fat tax has potential as an alternative tax in order to bring about behavioural change and create revenue; however, this should be done with careful consideration as to whether the benefits outweigh the cost of its implementation for the South African taxpayer.
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Marsh, Norman S. "Essays in Honour of Ellison Kahn. Edited by Coenraad Visser. Published for the School of Law, University of Witwatersrand, Johannesburg, South Africa. [Cape Town: Juta. 1989. xxx + 367 pp. ISBN 0-7021-2370-6. Rand 109.35 (including tax and handling charge)]." International and Comparative Law Quarterly 39, no. 4 (October 1990): 970–71. http://dx.doi.org/10.1093/iclqaj/39.4.970.
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De Wet, AH, NJ Schoeman, and SF Koch. "The South African tax mix and economic growth." South African Journal of Economic and Management Sciences 8, no. 2 (October 20, 2014): 201–10. http://dx.doi.org/10.4102/sajems.v8i2.1228.
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The research reported in this paper suggests that government fiscal policy can influence economic growth through alterations in the tax mix and the overall size of government spending. The authors estimate the impact on economic growth of changes in fiscal policy via government expenditure, direct taxation and indirect taxation. The results show that economic growth is negatively affected by increases in the size of government, as reflected in its expenditures and direct tax revenues, although significant indirect tax effects are not found.
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Doman, Sanet, and Gerhard Nienaber. "Tax Education: Current Views And Preferences Of South African Employers." International Business & Economics Research Journal (IBER) 11, no. 8 (August 1, 2012): 951. http://dx.doi.org/10.19030/iber.v11i8.7172.
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Various reasons caused the demand for tax practitioners to increase, creating a need for specialised tax education and training. Since the tax profession is not currently regulated in South Africa, educators receive little input from employers on their expectations regarding formal tax qualifications. This causes uncertainty as to whether or not employers are satisfied with tax education in South Africa. This article reports on the current and preferred composition of tax departments, considering South African employees qualifications. The article also highlights employers current views and preferences regarding theoretical knowledge and practical skills included in these qualifications. Any agreements between the employees current views and preferences are indicated. Data was gathered by using questionnaires and the population on which it was tested comprised partners of the tax departments of certain financial consulting firms. The results show that there is not a fundamental difference between the current and preferred composition of tax departments. There is also evidence that employers preferences regarding theoretical knowledge and practical skills differ from their current views. It is therefore recommended that tax education in South Africa is regulated to ensure that employers can provide input on the curricula included in tax qualifications.
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van der Zee, Kirsten, Nicole Vellios, Corné van Walbeek, and Hana Ross. "The illicit cigarette market in six South African townships." Tobacco Control 29, Suppl 4 (March 11, 2020): s267—s274. http://dx.doi.org/10.1136/tobaccocontrol-2019-055136.
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BackgroundWe estimate the size of the illicit cigarette market in low socioeconomic areas in South Africa before and after a tax increase. In 2018, the real excise tax increased by 3% and the value-added tax (VAT) rate increased from 14% to 15%. Thus, the real tax on cigarettes increased by 4%.MethodsA total of 2427 smokers were interviewed over two rounds of data collection (1234 before the tax increase and 1193 after). Data were collected in six townships across four of South Africa’s nine provinces. Smokers were asked about their most recent cigarette purchase. Cigarettes purchased for R1 (US$0.08) or less per stick are presumed illicit, based on a threshold price, which includes production costs and taxes.ResultsIn 2017 and 2018 respectively, 34.6% and 36.4% of smokers in the sample purchased illicit cigarettes. The increase in the proportion of illicit purchases was not statistically significant. Smokers with relatively low socioeconomic status, those who have low levels of education and those who are older or unemployed are most likely to purchase illicit cigarettes.ConclusionsThe illicit cigarette trade in South African townships is widespread. The government should implement an independent track and trace system to curb tax evasion. This would reduce the availability of illicit cigarettes, improve public health and increase excise tax collection.
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vanderSchyff, Gerhard. "REFERENDA IN SOUTH AFRICAN LAW*." Tilburg Law Review 13, no. 2 (January 1, 2006): 125–40. http://dx.doi.org/10.1163/221125906x00255.
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Carey Miller, D. L., and Anne Pope. "South African land reform." Journal of African Law 44, no. 2 (2000): 167–94. http://dx.doi.org/10.1017/s0021855300012201.
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This article looks at the essential features and the effects of the South African land reform initiatives launched in the mid-1990s. After examining the context in which these initiatives have taken place, it deals separately with the three subprogrammes of land reform, namely, land restitution, land redistribution and land tenure reform. It discusses two particular features of the programme: its provision of title to millions of South Africans and its adjustment of the correlative position between the landowner and the holder of a lesser possessory or occupational right.
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Nel, Rudie, and Shene Steenkamp. "Cloud computing activities: South African normal tax source determination." Journal of Economic and Financial Sciences 9, no. 2 (December 18, 2017): 529–44. http://dx.doi.org/10.4102/jef.v9i2.57.
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The location-independent nature of cloud-based transactions results in many source-related difficulties for normal tax purposes. This study considered the source determination for each of the possible classifications of cloud-based income (lease, service and royalty income, and/or income from know-how) by performing a doctrinal study based on South African and international literature. This study identified and formulated the challenges in applying traditional source tests in the context of cloud-based transactions. These challenges stem from the potential absence of physical presence of the provider in the country of consumption, in contrast to traditional source tests where physical presence indicate a tax presence; as well as the location-independent nature of cloud-based transactions from the perspective of both the provider and the consumer. The findings of the study suggest that the source determination for cloud-based transactions could be based on the source of the payment or residency of the payer, rather than the physical location.
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Goldswain, G. K., and O. Swart. "The Port Elizabeth Electric Tramway case:1 Is the meaning ascribed to the phrase “in the production of the income” by Watermeyer AJP in the Port Elizabeth Electric Tramway case still religiously followed today?" Southern African Business Review 19 (February 12, 2019): 71–96. http://dx.doi.org/10.25159/1998-8125/5791.
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This article analyses the meaning attributed to the phrase “in the production of the income” as used in the present section 11(a) of the Income Tax Act, which provides for general expenses to be allowed as deductions against income. Read together with section 23(g), section 11(a) is commonly referred to as the “general deduction formula”. It has been said that the meaning ascribed to the phrase by Watermeyer AJP (as he was then) in his judgment in the Port Elizabeth Electric Tramway Company Ltd v CIR is “too mechanical and contrived”. Consequently, the judiciary, in applying the meaning as attributed to it by Watermeyer AJP in subsequent cases, has sometimes led to inconsistent and conflicting judgments. In fact, the application of the meaning so ascribed takes no account of the economic and other non-economic realities of doing business in the 21st century. The main objective of this article has been to re-ignite the debate surrounding Watermeyer AJP’s interpretation of the phrase, “in the production of the income”, in the Port Electric Tramway case and in so doing establish whether the narrow meaning ascribed by him to that phrase has subtly been changed and widened by the judiciary in subsequent cases. It can be concluded from an analysis of the case law discussed in this article that Watermeyer AJP’s interpretation, if strictly adhered to, can and does lead to absurd results. However, it is submitted that sanity has fi nally prevailed. The Supreme Court of Appeal in the comparatively recently decided cases of C:SARS v Mobile Telephone Networks Holdings (Pty) Ltd and Warner Lambert SA (Pty) Ltd v C:SARS, have considerably widened the ambit of expenses that may now be claimed in terms of section 11(a) of the Income Tax Act. The deduction of expenditure as was allowed in those two cases by the Supreme Court of Appeal, would appear not to have been permissible in terms of Watermayer AJP’s interpretation of the meaning of the phrase “in the production of income”. It is submitted that the economic realities =of doing business in South Africa in the 21st century are now taken into account in determining whether a business expense falls within the ambit of the phrase “incurred in the production of the income”.
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Tunaboylu, M. Sevda. "Refugee Law in South Africa. Edited by Fatima Khan and Tal Schreier." Journal of Refugee Studies 29, no. 3 (September 2016): 415–16. http://dx.doi.org/10.1093/jrs/few005.
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Lubbe, Melissa, and Gerhard Nienaber. "Do South African Small Businesses Prefer Conservative Tax Advice To Aggressive Tax Advice?" International Business & Economics Research Journal (IBER) 11, no. 6 (May 30, 2012): 697. http://dx.doi.org/10.19030/iber.v11i6.7022.
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Taxpayers relationship with tax practitioners may influence tax compliance behaviour. International research has been inconclusive on whether taxpayers prefer conservative tax approaches or more aggressive approaches. There has been only limited research on taxpayers preferences in South Africa. Several tax relief measures are available to South African small businesses as growing enterprises, but such entities may lack skilled tax staff and they therefore rely on tax practitioners. The first objective of this study is to determine whether such taxpayers prefer conservative or aggressive tax advice from practitioners. The second objective is to determine whether small business taxpayers would continue to use their tax practitioners services if they disagree with a suggested tax approach. Questionnaires were sent to 50 small businesses in a rural South African town. The data showed that most participating small business taxpayers prefer conservative advice but will agree with the tax practitioner, irrespective of the type of tax advice offered. As long as the advice does not involve tax evasion, they prefer to retain a tax practitioners services irrespective of the type of advice and their (dis)agreeing with it.