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Relevant bibliographies by topics / Taxation comparison

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Dissertations / Theses

Academic literature on the topic 'Taxation comparison'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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Dissertations / Theses on the topic "Taxation comparison"

1

FRANCISCO, MARCELA LOBO. "COMPARISON BETWEEN PETROLEUM TAXATION: CONCESSIONARY AND SHARING." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2011. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=18565@1.

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A escolha, por parte dos governos, de qual regime de taxação adotar sobre o petróleo determina como a renda gerada pela atividade de exploração e produção deste é dividida entre o Estado e os investidores particulares. Por parte dos Estados é extremamente importante a escolha de um regime que não desestimule os investidores particulares, e que por outro lado seja capaz de gerar renda suficiente para impulsionar a sua economia e produzir o bem estar da sua população. Este trabalho faz um estudo dos principais regimes de taxação sobre o petróleo identificando como a renda gerada pelo campo é dis

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2

Hassim, Bilal. "A critical analysis of the fiscal incentives available in the renewable energy - a comparison between South Africa, India, China and Brazil." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25321.

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South Africa relies significantly on the use of non-renewable resources to generate its electricity requirements. The release of carbon dioxide and other harmful gasses during the process of electricity generation has a negative impact on the quality of human and animal health and wellbeing. The South African renewable energy sector is currently in its infancy in comparison to the global renewable energy sector. A brief analysis and comparison of the renewable energy sectors of the other countries selected in this dissertation (i.e. Brazil, China and India) will be performed to highlight the c

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3

Futter, Alison Jane. "The taxation of oil and gas exploration and production in South Africa : a critical comparison of the OP26 and Tenth Schedule tax regimes." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/10488.

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Includes abstract.<br>Includes bibliographical references (leaves 112-123).<br>This dissertation provides a clear exposition of difficult legal tracts of the Income Tax Act, OP26 prospecting leases, OP26 mining leases and OP26 prospecting sub-lease agreements and the Tenth Schedule of the Income Tax Act.

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4

Stemmet, Vicki. "Multiple taxes levied on deceased estates:A comparison of the determination of the value and the taxation of limited interests for estate duty,capital gains tax and value-added tax." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29277.

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South Africa has one of the highest wealth inequality rates in the world, and there is a dire need for practical methods of redistribution of wealth in South Africa (SA). For this reason, the need for wealth tax in SA is undeniable however the multiple taxes imposed on deceased estates have generated discussions, with many being of the opinion that the taxes imposed on deceased estates are excessive. The main objective of this research is to discuss the multiple taxes levied on certain limited interests in property on death. The imposition of estate duty (ED), capital gains tax (CGT) and value

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5

Kruger, Leander. "Comparison of taxation reforms regarding retirement funding between South Africa and the United Kingdom." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/18200.

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The purpose of this study was to review the provision of public and private retirement funding in both South Africa and the United Kingdom and the role of taxation in encouraging greater private provision for retirement. The study described the basis of taxation and determination of ‘taxable income’ in each jurisdiction, before addressing the relationship between taxation and retirement funding in each jurisdiction respectively. Both jurisdictions have introduced significant reforms of their systems of retirement funding and these reforms were accordingly addressed in the present research. The

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6

Zábrodský, Jan. "Komparace daňového zatížení příjmů ze závislé činnosti a z podnikání ve vybraných zemích EU." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-114557.

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This thesis addresses the taxation of employment and entrepreneurship. Based on a comparative analysis, the author compares the taxation of individuals in selected countries of European Union including the Czech Republic. The aim of the thesis is to evaluate the differences in taxation of employed and self-employed tax payers in four tax systems (Czech Republic, Denmark, Ireland, and Germany). In the first part of the thesis, the author describes the current taxation framework of employed and self-employed tax payers. The macroeconomic comparisons are based on the most recent comprehensive dat

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7

Donaldson, Peter Allen. "An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/11804.

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Section 29A of the Income Tax Act No. 58 of 1962 contains a special set of rules for the taxation of life insurers. These rules were originally enacted in 1993 and are commonly referred to as the four funds approach. The rules have remained largely unchanged since their original enactment despite ongoing changes in the life insurance industry in particular with regards to new product offerings.

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8

Mausling, Hermana. "The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/21749.

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In South Africa, oil and gas companies are subject to the ordinary tax rules within the Income Tax Act 58 of 1962 ("the Act"), but enjoy certain tax concessions within the Tenth Schedule to the Act. The main reason for introducing the Tenth Schedule was to create certainty and transparency for oil and gas exploration and production with the aim to secure foreign investment (National Treasury, 2006:15). Considering the growth potential of South Africa's oil and gas industry and the fact that the Tenth Schedule was introduced to create certainty and transparency in the hopes of securing foreign

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9

Smit, Nell-Mari. "An international comparison on the impact of the extended life expectancy of natural persons for taxation purposes." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26428.

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The increase in the life expectancy of natural persons has become a worldwide phenomenon. People live longer and need income for longer periods of time. Individuals need to start saving for their retirement early in life while still part of the workforce. Insufficient retirement savings lead to individuals not having sufficient income for their retirement. People become dependent on the government for assistance in paying for their day-to-day living expenses, leading to increases in social grants payable by the government. In South Africa the National Treasury needs to budget through taxation

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10

Gabriel, Keshia C. "Comparison on the rules of origin for customs and excise." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/46187.

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South Africa is currently an emerging economy and has various trade agreements with the United States of America and the United Kingdom according to which South Africa enjoys different preferential rules of origin. In some respects, current customs and excise legislation relating to rules of origin places South Africa at a disadvantage in the global arena. In some cases, preferential rules of origin with developed countries benefit South Africa little if they are not properly structured, or if the rules of various trade agreements contradict each other. The aim of this study was to ascertain

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