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Dissertations / Theses on the topic 'VAT taxation'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Jugdhaw, Diara. "Is the Value-Added-Tax treatment for educational services still valid?Is zero-rating a better alternative to the current VAT treatment?Are there any other alternative VAT treatments available?" Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29413.

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The aim of this dissertation is to analyse whether the current VAT treatment for educational institutions is still valid given the development within these institutions and if not, to identify alternative VAT treatments that may be used. Educational services are an exempt supply under section 12(h) of the VAT Act. The main reason for the exemption of educational services is that many of the institutions providing educational services were government institutions and to some extent financed by the government. However, over the years, the activities of institutions providing educational services

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2

Brown, Christopher. "The cross border supply of services and the need to harmonise the VAT rules that apply." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/21751.

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Services cannot be subject to border controls in the same way as goods, which makes the charging and collection of VAT in these instances more complex. In many jurisdictions, VAT is collected on the cross-border supply of services via the reverse charge mechanism. This mechanism transfers the liability for the payment of VAT to the local recipient of the service (ie the customer), which creates a situation where foreign suppliers are not required to register in these jurisdictions and accordingly decreases the cost of compliance - a key contributor to the principle of VAT neutrality. In most c

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3

Bardopoulos, Anne. "The impact of technology on taxation and is VAT the eTax solution?" Doctoral thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/10159.

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Includes bibliographical references.<br>Technology has impacted taxation and the manner in which it is effectively imposed. While this thesis submits that VAT is the eTax solution, income tax issues relating to 'residence' versus 'source' have been addressed. A comparative analysis is made in respect of the application income tax and VAT principles to eCommerce transactions.

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4

Ritchie, Monique Adrienne. "International apportionment mechanisms for VAT inputs - Is the turnover basis the best mechanism for all retail industries in South Africa?" Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15746.

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Apportionment of input VAT and the mechanisms used to calculate apportionment have been a challenging issue since the inception of the Value-Added Tax Act No. 89 of 1991 in South Africa. This requirement to apportion input VAT has particular relevance to the retail industry due to the increase in the extension of credit which results in the receipt of taxable supplies (ordinary sales) and exempt supplies (interest income). As retailers are therefore making mixed supplies, they are required to apportion the input VAT paid on expenses. At present the standard method for input VAT apportionment i

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5

von, Berg Danae. "The impact of the 2018 VAT rate increase on the South African tax policy on the zero rating of merit goods." Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/33075.

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The 2018 Value-Added Tax (VAT) rate increase caused a national debate on the regressive nature of VAT and its impact on the poor. This study assessed whether an appropriate response is to include further zero-rated items and to analyse which items should be selected. This study confirmed that VAT is regressive, and the instruments used to address this issue is to either introduce the zero-rating of ‘merit goods' or to use cash transfers in a social grant system. Given that a significant portion of the South African government expenditure is already spent on the social grant system and has not

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6

Burger, Bianca. "South African VAT implications in respect of supplies by non residents to residents." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1019977.

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Paragraph 7(1) of the VAT Act provides for the charging of VAT at 14 percent on the supply of goods or services by a vendor in the course or furtherance of an ‘enterprise’, the importation into South Africa of goods by any person or the supply of ‘imported services’. The term ‘enterprise’ has been interpreted to require an on-going activity and therefore once off sales should be excluded. The sale must relate to enterprise activities, thereby excluding private sales. Furthermore the enterprise activities are required to be carried out in the Republic or partly in the Republic. Establishing whe

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7

Ockhuis, Ivor. "VAT on imported services: Implications for the collective investment scheme industry in the absence of place of supply rules in South Africa." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/23726.

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The main purpose of this study is to analyse the South African VAT implications for offshore investment via the CIS industry in the absence of detailed place of supply rules; more specifically, where the fees charged, in respect of services rendered to manage these funds, are consumed. This is accomplished by analysing the South African VAT legislation in order to determine whether it succeeds in providing certainty regarding the place of supply of offshore investments, and whether there is a VAT on imported services exposure in the CIS industry. This analysis highlights the problems associate

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8

Hrachovcová, Lucie. "Analýza vývoje české daňové politiky v oblasti zdanění spotřeby (DPH, spotřební daně) 1993-2000." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76469.

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The first part of the final thesis describes excise tax contributions in 1992. In the second part is analysed the system of VAT contributions in 1993 and main changes of contributions structure. In the third part is analysed the system of consumption tax. In the last part is analysed development of contributions.

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9

Marais, Pierre. "A critical evaluation of the enterprise concept and the effect thereof on input tax and its apportionment for VAT purposes." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86495.

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Thesis (MAcc)--Stellenbosch University, 2014.<br>ENGLISH ABSTRACT: In South Africa, value-added tax (‘VAT’) is classified as an indirect tax which is levied on goods or services supplied in the Republic of South Africa. In South Africa, VAT is a destination-based invoice type tax system which means that the consumption of goods and services are taxed. To register as a vendor for VAT purposes, the business conducted must fall within the ambit of an ‘enterprise’ as defined in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991) (the VAT Act). Where a registered vendor makes taxab

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10

Sezgin, Fevza. "Value-added Tax In European Taxation System And Harmonization Of Vat During The Integration Process Of Turkey." Master's thesis, METU, 2007. http://etd.lib.metu.edu.tr/upload/12608829/index.pdf.

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This thesis analyzes tha value added tax (VAT) in the European Union (EU). Primarily,the issue of tax harmonization and legal basis of tax harmonization in the context of European Union is studied. Furthermore, this thesis makes a comparision of VAT legislation in the EU and Turkey and identifies differences between the EU VAT system and Turkish VAT Law.Lastly, within the framework of finding similarities between Turkish and EU VAT legislation,the thesis tries to examine whether major harmonization laws are needded to be adopted in the accession process in the field of VAT.

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11

João, Milton Jorge Quindai. "A reforma da tributação do consumo em Angola : a implementação do IVA." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/20973.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A matéria de tributação indireta tem estado sob o olhar do governo angolano no intuito de consolidar a transição do atual imposto de consumo para o imposto de valor acrescentado, para que se alcance maior justiça tributária para a generalidade dos contribuintes. Por esta via, este trabalho de investigação tem como vértice a reforma da tributação do consumo em Angola, tendo como base norteadora o momento oportuno para a implementação do IVA, sem descurar as suas repercussões. Numa base prática definiu-se como objetivo elaborar u

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12

Assereto, Bossio Juan José. "Double imposition of “VAT” in importation and utilizing of services: ¿problem of interpretation or regulation?" IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/123301.

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This article addresses the discussion about the validity in the interpretation of the double impact of “VAT” on a single economic event by setting two different taxable events. Likewise, it is explained if this interpretation infringed the systematic of tax and violates constitutional principles taxation such as equality and non-confiscatory.<br>El presente artículo aborda la discusión que existe acerca de la validez en la interpretación de la incidencia doble del IGV sobre un único hecho económico por configuración de dos hechos imponibles distintos. Asimismo, se explica si esta interpretació

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13

Sampaoli, Alessandro. "Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?" Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-412742.

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The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users. This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. The peculiarity of this way of doing business, although this may seem absurd, is that the company's profit is directly proportional to the number of non-paying users. Such situations have given rise to discussions regarding the powerlessness of the tax system of states t

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14

Zigmantaitė, Algita. "Netiesioginių mokesčių reglamentavimas Europos Sąjungoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2007~D_20101124_204144-32418.

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Šiame darbe buvo analizuojami tam tikri netiesioginių mokesčių Europos Sąjungoje reglamentavimo aspektai – tiek pirmoje, tiek antroje darbo dalyje analizė buvo pradedama apžvelgiant kaip kito požiūris į tam tikrus reglamentavimo aspektus, kokių priemonių buvo imtasi, kitais žodžiais tariant, atrodė svarbu apžvelgti, kaip istoriškai kito požiūris į netiesioginių mokesčių reglamentavimą, be abejo, nepaliekant nuošalyje vieno iš svarbesnių aspektų – atsižvelgiant į bendruosius Bendrijos tikslus, peržvelgti, kaip buvo įgyvendintas (ar turėjo būti) siekis harmonizuoti reglamentavimą netiesioginių m

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15

Sayeed, Yeasmin. "Child Marriage, Human Development and Welfare : Using Public Spending, Taxation and Conditional Cash Transfers as Policy Instruments." Doctoral thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-47122.

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The theme of this thesis is to analyze the impact of policy interventions such as financing human development (HD), tax reform and conditional cash transfer programmes, under the framework of growth and sustainable development. These policy instruments are evaluated through the application of both partial and general equilibrium models, and the last paper concentrates on developing regional social accounting matrices (SAMs) as a core database for spatial general equilibrium modelling. Essay 1: Trade-offs in Achieving Human Development Goals for Bangladesh investigates the benefits and costs as

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16

Ganhoteiro, Pedro Jorge Romão. "Taxa única sobre o Imposto sobre o Valor Acrescentado." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21158.

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Mestrado em Ciências Empresariais<br>A presente dissertação retrata um estudo, com dados concretos, relativo à harmonização da taxa de IVA (imposto sobre o valor acrescentado) em curso na União Europeia (UE), este estudo foca-se em analisar, o IVA na UE entre 2000 a 2018, em função das receitas de IVA, do PIB, e do consumo privado. O correto funcionamento do mercado único na União Europeia exige a eliminação da tributação interna discriminatória ou protetora dos bens e serviços. A abordagem do tema pretende também proporcionar um historial da harmonização fiscal e uma descrição do atual funci

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17

Lawensköld, Rebecca. "Principen mot rättsmissbruk inom det svenska mervärdesskatteområdet: är det hållbart?" Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12203.

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<p>The VAT Directive (2006/112/EC) does not regulate Member States’ opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that Member States have the opportunity to redefine transactions not involving a breach of law but nevertheless goes past what the legislature envisaged at the introduction of the provision.</p><p>A debate has risen as to whether the principle against the abuse of rights is equally ap-plicable

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18

Lichterová, Markéta. "Je daňová politika u cigaret v kontextu zemí EU účinná?" Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264314.

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This thesis is based on the question, whether a taxation have an effect on consumption of cigarettes. At the first there was needed to find factors which affect the cigarettes consumption. These factors are socioeconomic status of the population or using regulatory politics for tobacco products. Analysis is based on estimation econometrics model of regression analysis on panel data set. The panel data set consist from information about member states of European union for years 2003 to 2015. The goal of the thesis is to find an answer whether the tax policy of member states in according to taxa

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19

Konishi, Anna. "Construire l'Europe par la fiscalité : l'harmonisation fiscale européenne (1950-1967)." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01H111/document.

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La Communauté européenne est tombée dans une situation critique. Cette situation s’explique par le fait que les États membres n’harmonisent pas leur système budgétaire, dont le rôle est de satisfaire à l’intérêt commun. Toutefois, les tentatives ne manquent pas. Dès la mise en œuvre du Traité de Rome en janvier 1958, les administrateurs fiscaux de la Commission s’efforcent d’harmoniser les systèmes de taxes sur le chiffre d’affaires entre les États membres afin de créer un véritable espace de libre-échange. La taxe commune sur la valeur ajoutée est ainsi créée en avril 1967, les États membres

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20

Mehta, Amar Sureshbhai. "International taxation of cross-border leasing income." [S.l. : Amsterdam : s.n.] ; Universiteit van Amsterdam [Host], 2004. http://dare.uva.nl/document/74504.

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21

Wesson, Nicolene. "Die invloed van Internet op die toepaslikheid van die bronreels in terme van die Inkomstebelastingwet, No. 58 van 1962." Thesis, Stellenbosch : Stellenbosch University, 1999. http://hdl.handle.net/10019.1/51219.

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Thesis (MCom)--Stellenbosch University, 1999.<br>ENGLISH ABSTRACT: lt is internationally accepted that Internet is the trade route of the future. Although Internet trading is still in its infancy the effect of Internet on taxation needs to be adressed. Internet defies geographic borders and leads to the questioning of the principles underlying income tax. Income tax principles are traditionally based on the existence of some form of physical presence (either residency, source of income or that of a permanent establishment) in a jurisdiction before tax can be levied. The fact that Inter

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22

Louw, Sanelda. "Die belastingaftrekbaarheid van sagteware." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/20434.

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Thesis (MComm)--Stellenbosch University, 2004.<br>ENGLISH ABSTRACT: The aim of this study is to determine the applicability of the various South African Income Taxation Act sections on the deduction of software costs. A distinction is made between the various deduction sections in the Income Taxation Act that are applicable to software costs. By doing this an appropriate taxation deduction is recommended for the different types of software costs that the taxpayer incurs. Software assets and expenditure can be divided into various categories based on the acquisition agreement. The rights

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23

Barkhuizen, Gerhard Thomas. "Die impak van die skrapping van artikel 11(bA) op die aftrekbaarheid van voorproduksie lenings kommissie aangegaan in die uitbreiding van 'n bestaande bedryf." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/95877.

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Thesis (MAcc) --Stellenbosch University, 2014.<br>ENGLISH ABSTRACT: The study explores the question as to whether income taxpayers are in a more disadvantaged position due to the deletion of section 11(bA) and the replacement thereof with section 11A of the Income Tax Act No.58 of 1962 specifically regarding pre-production raising fees incurred during the expansion of an existing industry. It was found in CSARS v South African Custodial Services (Pty) Ltd that raising fees can be read in under the phrase interest and related finance cost as found in section 11 (bA) and therefore deductible un

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24

Badenhorst, David Frederick. "‘n Kritiese ontleding van die inkomstebelastinghantering van voortydige beeindigingsboetes ingevolge huurooreenkomste." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/20252.

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Thesis (MAcc)--Stellenbosch University, 2012.<br>ENGLISH ABSTRACT: Leases are common phenomena in the South African and international business arena. Leasing is a popular and often cheaper method to obtain the use of property without the property being acquired. Included in property is immovable, movable, tangible and intangible property. The premature termination of lease agreements are also a common phenomenon in the South African and international business arena. When a lease is terminated prematurely, it is currently the practice that the person who terminates the lease agreement has to

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25

Esterhuyse, Friedrich Hans. "Die inkomstebelastinggevolge van verpoeling by landboukoöperasies met spesifieke verwysing na koöperatiewe wynkelders." Thesis, Stellenbosch : Stellenbosch University, 1995. http://hdl.handle.net/10019.1/50859.

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Thesis (MComm.)--Stellenbosch University, 1995.<br>Many co-operative societies make use of a system of pooling the produce delivered to it by its members. The delivered produce is thrown into one common stock and its identity is lost in the process. Each season's harvest would normally form a separate pool. The co-operative keeps record of all the pool transactions in the form of a pool account. In short these transactions consist of the proceeds from the sale of the pooled mass, commission charged by the co.:.operative, expenses incurred in the processing and marketing of the products,

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De, Villiers Deon Bernard Malan. "Die inkomstebelastinggevolge van die verkryging van 'n skuldbrief teen 'n diskonto." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/20429.

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Thesis (MComm)--Stellenbosch University, 2001.<br>ENGLISH ABSTRACT: In this study, the income tax implications of the acquisition of a debenture at a discount is investigated. The purpose of this study is determine whether the proceeds from the redemption or disposal of the above-mentioned debenture are of a revenue or capital nature. It is customary for companies to issue debentures in order to obtain long term finance. These debentures may be issued at a discount. There exists a general uncertainty in the academic literature regarding the income tax implications of the acquisition of

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Engelbrecht, Bruwer Christo. "Die inkomstebelastinggevolge van winste verdien uit beursverhandelde enkel-aandeeltermynkontrakte." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/19993.

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Thesis (MAcc)--Stellenbosch University, 2012.<br>ENGLISH ABSTRACT: The use of derivative instruments, including single-stock futures, experienced unprecedented growth over the last twenty years. South Africa, like the rest of the world, is still experiencing extraordinary growth in the trading of these instruments. The taxation of these transactions, therefore, are of increasing practical importance. Despite this unprecedented growth, the South African tax policy makers have neglected the tax treatment of these instruments to a large extent. Due to the lack of specific legislative provi

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Van, Wyk Ellane. "Belasting op buitelandse dividende in die Republiek van Suid-Afrika." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/19901.

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Thesis (MRek) -- Stellenbosch University, 2003.<br>ENGLISH ABSTRACT: The introduction of section 9E in the Income Tax Act, NO.58 of 1962 (hereafter "the Act") became effective on 23 February 2000. The main reasons for the introduction of this was, inter alia, to broaden the tax base and to phase in the residency basis of taxation. Consequently are the foreign dividend rules of section 9E interrelated to the foreign income rules of section 90, being the application of the residence basis of taxation. The main objective of this study is to investigate the taxation of foreign dividends in

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Lotz, Christiaan Frederick. "Die belastinggevolge van opsiekontrakte." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/19899.

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Thesis (MComm)--Stellenbosch University, 2003.<br>AFRIKAANSE OPSOMMING: Belastingbeleidmakers in Suid-Afrika het tot 'n groot mate die belastinghantering van afgeleide instrumente verwaarloos. Die Inkomstebelastingwet, No. 58 van 1962, neem tans slegs drie soorte finansiele ooreenkomste wat as afgeleide instrumente geklassifiseer kan word, in aanmerking: termynwissel- en opsiekontrakte met betrekking tot buitelandse valuta, rentekoers ruilkontrakte gebaseer op denkbeeldige kapitaalbedrae en opsiekontrakte. Alhoewel die Kommissaris van Binnelandse Inkomste 'n aantal interne werkskomitees aanges

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Brink, Sophia. "Belasbaarheid van klientelojaliteitsprogramtransaksies in Suid-Afrika." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/20342.

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Thesis (MAcc)--Stellenbosch University, 2012.<br>ENGLISH ABSTRACT: Client loyalty programmes are a common phenomenon in the South African market. Despite the fact that client loyalty programmes have been prevalent in South Africa since the 1980‟s, the South African Revenue Service has issued no guidance on the 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 not subject to normal South African income tax based on the current practice in South Africa. The main objec

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De, Kock Arno. "Die uitreik van aandele ten einde verpligtinge na te kom : onkoste werklik aangegaan vir inkomstebelastingdoeleindes of nie." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/20065.

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Thesis (MAcc)--Stellenbosch University, 2012.<br>ENGLISH ABSTRACT: This study explores the question whether a company that issues shares in exchange for assets or services incurs expenditure for purposes of the Income Tax Act No 58 of 1962. It is concluded that a company may, in terms of the Companies Act No 61 of 1973 and the Companies Act No 71 of 2008, only issue shares once it has received consideration for those shares. Unissued shares have no value and are not considered to be assets of the company. Die ordinary meaning of the word expenditure requires the action of spending an amount

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Coetzee, Liezel. "Die rol van die doel van 'n lening en die effek van die verandering daarvan op die aftrekbaarheid van rente vir inkomstebelastingdoeleindes." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/20427.

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Thesis (MComm)--Stellenbosch University, 2004.<br>ENGLISH ABSTRACT: Like any other item of expenditure, interest expenditure's deductibility is determined by subjecting it to the tests laid down in the general deduction formula contained in section 11(a), together with section 23(f) and 23(g) of the Income Tax Act, as well as the special deductions applicable to interest. In this study there will be only concentrated on the tests laid down in the general deduction formula contained in section 11(a), together with section 23(f) and 23(g) of the Income Tax Act. The general test according to sect

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Taljaard, Jochemus Cornelius. "Geld die gewone reëls en beginsels van wetsuitleg by die uitleg van belastingwetgewing?" Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/20430.

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Thesis (MComm) -- Stellenbosch University, 2001<br>ENGLISH ABSTRACT: For many years the view of South African courts and academics have been that the literal meaning of words is the cornerstone in regard to the interpretation of legislative provisions. This view has changed drastically over the years and academics and the courts have later accepted that the intention of the legislature is the determining factor in the interpretation of a legislative provision. In recent years the courts have also moved towards a more purposive approach in interpreting legislative provisions. Despite th

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De, Souza Drummond Elizabeth Lucy. "The effectiveness of the South African double taxation relief provisions for South African companies investing in other African estates." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26831.

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South Africa has expressed its desire to be the gateway for investment into Africa. With its residence-based tax system which taxes the worldwide income of its tax residents, South African companies will be open to double taxation where the investee country claims jurisdiction to tax income generated from within its borders. In addition, other provisions in the South African tax legislation increase the possibility of double taxation by including the income of foreign subsidiaries. Two such examples are the definition of a tax resident, which includes foreign subsidiaries that are effectively

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Haughton, Elron Jan. "Kritiese evaluering van geselekteeerde aspekte in die uitspraak van Kommissaris: Suid-Afrikaanse Inkomstediens V Brummeria Renaissance (EDMS) BPK (2007) SCA 99 (RSA)." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/19879.

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Thesis (MAcc)--Stellenbosch University, 2012.<br>ENGLISH ABSTRACT: The primary aim of this study is to provide a critical evaluation of the correctness of the judgment of the Supreme Court of Appeal in the case of Commissioner: South African Revenue Services v Brummeria Renaissance (Pty) Ltd [2007] SCA 99 (RSA). The primary question investigated in this study, is whether the court had indeed decided correctly when it concluded that: “…the right to retain and use the borrowed funds without paying interest had a money value, and accordingly that the value of such a right must be included in th

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De, Bruin Magdalena Maria. "Belastingoorwegings om in gedagte te hou by samesmeltings en oornames van Suid-Afrikaanse maatskappye." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51634.

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Thesis (MComm)--Stellenbosch University, 2000.<br>ENGLISH ABSTRACT: TAX CONSIDERATIONS OF MERGERS AND ACQUISITIONS During the past few years the South African business environment experienced a considerable increase in corporate mergers and acquisitions. At a corporate tax rate of thirty per cent, the tax implications of mergers and acquisitions have an important impact on the financial success thereof. By way of background information, a short exposition of the characteristics, the various forms and the reasons for the increase, of mergers and acquisitions is provided. Essentially a

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Marx, Erick. "Skenkings aan 'n trust en die daaropvolgende vermindering van die trust se uitstaande leningsrekening : die belasting op kapitaalwinsdilemma." Thesis, Stellenbosch : Stellenbosch University, 2005. http://hdl.handle.net/10019.1/20425.

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Thesis (MComm) Stellenbosch University, 2005.<br>AFRIKAANSE OPSOMMING: Wanneer 'n natuurlike persoon (die vereffenaar) besluit om sy of haar groeibates (byvoorbeeld, vaste eiendom of aandele) aan sy of haar familietrust oor te dra, word sodanige bate-oordrag se markwaarde gewoonlik (volgens die mening van die belastingskrywers, Keith Huxham en Phillip Haupt) deur die toestaan van 'n rentevrye leningsrekening aan die trust gefinansier. Die vermindering van die bedoelde uitstaande skuld by wyse van skenkings van die vereffenaar, het met die verordening van belasting op kapitaalwins (BKW)

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Isaacs, Henry David. "'n Kritiese evaluering van die inkomste- en kapitaalwinsbelastinghantering van kollektiewe beleggingskemas in effekte en kollektiewe beleggingskemas in eiendom." Thesis, Stellenbosch : Stellenbosch University, 2006. http://hdl.handle.net/10019.1/20426.

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Thesis (MComm)--University of Stellenbosch, 2006.<br>AFRIKAANSE OPSOMMING: Kollektiewe Beleggingskemas in Effekte ("KBS in Effekte") en Kollektiewe Beleggingskemas in Eiendom ("KBS in Eiendom") is besigheidstrukture wat baie gewild is in Suid-Afrika. Desondanks bestaan daar nog heelwat onsekerhede rondom die belastinghantering van hierdie twee tipes Kollektiewe Beleggingskemas ("KBS"). Die Suid-Afrikaanse KBS industrie is In multi biljoen rand industrie hoofsaaklik as gevolg van die feit dat dit uitstekende beleggingsgeleenthede vir Jan en alleman asook groot finansiële instellings soos versek

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Marais, Suzanne. "Die beoefening van ‘n bedryf met spesifieke verwysing na die toestaan van lenings deur houermaatskappye aan filiale of geassosieerdes." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/19877.

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Thesis (MAcc) -- Stellenbosch University, 2004.<br>ENGLISH ABSTRACT: In order for a taxpayer to be entitled to a deduction for expenditure actually incurred, the taxpayer must meet the requirements of section 11(a), read with the provisions of sections 23(f) and 23(g). The preamble of section 11 requires that the taxpayer should incur the expenditure in the carrying on of a trade, before it will be deductible. Therefore, taxpayers who do not carry on a trade will not be allowed any deductions for expenditure actually incurred in terms of section 11(a). In the case of a holding company that g

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Vestby, Joel, and Henrik Storm. "En studie om fastighetstaxeringssystem : -Vad kan Sverige lära av England och Wales." Thesis, Högskolan i Gävle, Avdelningen för Industriell utveckling, IT och Samhällsbyggnad, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-14720.

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According to the client, land survey of Sweden, there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of the Swedish property tax system through a survey of the English and Welsh property tax system. Methods used are: (1) a literature review where the English and Welsh valuation methodology and organization regarding property taxation is studied; (2) an interview with the clien

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Steenkamp, Casper Jan Hendrik. "Die rol van rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in Suid-Afrika." Thesis, Stellenbosch : Stellenbosch University, 2006. http://hdl.handle.net/10019.1/20424.

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Thesis (MComm)--Stellenbosch University, 2006.<br>AFRIKAANSE OPSOMMING: Hierdie werkstuk begin deur te ondersoek watter rol rekeningkundige beginsels en praktyk tot op datum by die uitleg van die inkomstebelastingwetgewing in Suid-Afrika gespeel het. Die gevolgtrekking word gemaak dat rekeningkundige beginsels 'n baie beperkte rei gespeel het. Die beginsels van wetsuitleg word dan ondersoek en die gevolgtrekking word gemaak dat daar wei ruimte vir rekeningkundige beginsels en praktyk is om 'n meer uitgebreide rol in die uitleg van die inkomstebelastingwetgewing, en meer spesifiek die br

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Oosthuizen, Sonia. "Die invloed van elektroniese handel op die toepaslikheid van die Wet of Belasting op Toegevoegde Waarde, no. 89 van 1991 /." Thesis, Stellenbosch : University of Stellenbosch, 2006. http://hdl.handle.net/10019.1/3404.

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Thesis (MAcc (Accountancy))--University of Stellenbosch, 2006.<br>The advent of the internet made it possible to conduct business in a different manner - electronically. Electronic commerce enables residents and vendors to transact with residents and vendors of any other country (jurisdiction) at any time, making the world indeed a smaller place. Electronic commerce has, however, raised many questions internationally. Determining the effect of such transactions on the tax take of a country is of great importance to a government. The South African Revenue Service adjusted the Income Tax

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Willemse, Leonard Christian, and Schalkwyk C. J. Van. "Die inkomstebelasting hantering van franchisefooie betaalbaar deur franchisehouers in die Suid-Afrikaanse Petroleum-bedryf." Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/15049.

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Thesis (MAcc)--University of Stellenbosch, 2010.<br>AFRIKAANSE OPSOMMING: Franchise besighede is ŉ alledaagse verskynsel in die Suid-Afrikaanse en Internasionale besigheidswêreld. Ingevolge afdeling 12(2)(c) van Regulasie 287 van die Petroleum Produkte Wet No. 120 van 1977 word ŉ groothandelaar van petroleum produkte verbied om ŉ kleinhandellisensie te besit anders as vir doeleindes van opleiding. Die gevolg hiervan is dat petroleum maatskappye gebruik maak van franchisehouers om hulle vulstasies en geriefswinkels namens hulle te bedryf aangesien die franchisehouers toegelaat word om kle

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Herron, Andrea. "’n Kritiese ondersoek na die betekenis en omvang van die term “opvoedkundige dienste” soos in artikel 12(h) van die Wet op Belasting op Toegevoegde Waarde No.89 van 1991 bedoel en die gevolglike invloed daarvan op die BTW-hantering van sekere navorsingsaktiwiteite deur ’n universiteit uitgevoer." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86409.

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Thesis (MAcc)-- Stellenbosch University, 2014.<br>ENGLISH ABSTRACT: Section 12 of the Value-Added Tax Act No. 89 of 1991 (hereafter referred to as the VAT Act) determines that the supply of certain goods and/or services are exempt from value-added tax (hereafter referred to as VAT) levied by section 7(1)(a). One such exempt supply is the supply of educational services by certain institutions (listed in section 12(h)(i)(aa)-(cc)). Section 12(h)(i)(bb) determines that the supply of educational services by an higher institution are specifically exempt from VAT. The term “educational services” is

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Basquiat, Marc de. "Rationalisation d'un système redistributif complexe : une modélisation de l'allocation universelle en France." Thesis, Aix-Marseille 3, 2011. http://www.theses.fr/2011AIX32041.

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Nous proposons une actualisation et un prolongement de l’étude de référence BOURGUIGNON et CHIAPPORI (1998). Ces auteurs ont mis en évidence le fait que le système redistributif français est complexe, peu flexible, inefficace, au total assez faiblement redistributif et fortement biaisé à l’encontre des revenus du travail par rapport à ceux de l’épargne. Nous montrons comment le concept d’allocation universelle, conjugué à une imposition proportionnelle des revenus (flat tax), une taxe uniforme sur les patrimoines et un volet de prestations compassionnelles, permet de définir un ensemble redist

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Bhagowat, Ershrin. "Analysing VAT on imported services in the financial service industry and the VAT treatment of banking income." Thesis, 2016. http://hdl.handle.net/10539/22137.

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University of the Witwatersrand, Johannesburg A proposal for a research report to be submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce<br>Value-Added Tax (VAT) on imported services in South Africa and the VAT treatment of banking income / products has been a contentious issue for a number of years in South Africa. South African companies, individual taxpayers, students and the South African Revenue Service (SARS) have difficulty to interpret whether section 7(1)(c) and section 14 of the Value-Added Tax

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Xaba, Nduduzo Justified. "Application of South African VAT on e-commerce transactions." Thesis, 2017. https://hdl.handle.net/10539/24705.

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A research report to be submitted to the Faculty of Commerce, Law and Management, University of Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce( Specialising in Taxation); March 2016<br>The present study sought to investigate self-selection among internal and international migrants in Gauteng by making use of the Gauteng City Region Quality of Life Survey data. The present study also sought to disentangle the effects of observed and unobserved characteristics in the self-selection of migrants by conducting Oaxaca-Blinder decompo

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Cunha, Helder Ferreira da. "MANAGEMENT AND E-COMMERCE TAXATION: - VAT and Corporate Tax implications on organization development and business ethics." Master's thesis, 2020. http://hdl.handle.net/10316/94654.

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Dissertação de Mestrado em Gestão apresentada à Faculdade de Economia<br>The Digital Economy based on the Internet and the World Wide Web is revolutionizing the concepts of how to implement or develop a business, especially with the transition from traditional commerce to electronic commerce forcing managers to use new business features powered by technology to reach more markets.How taxation tends to influence management in an even more digitalised market, is the main goal of this master dissertation. As a specific goal, analyse e-commerce management procedures that derive from e-commerce tax

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Pretorius, Maria Margaretha. "South African small business' taxation registration compliance." Diss., 2015. http://hdl.handle.net/10500/20220.

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Revenue losses due to tax non-compliance pose a substantial risk for all governments, including the South African government. As part of its risk management system, the South African Revenue Service has identified the small, medium and micro enterprise sector as one of the seven high-risk areas and indicated that non-compliance in this sector remains high. The first focus area of any tax compliance risk management system is to ensure registration for the relevant taxes payable. The objective of this study was to establish whether any demographic factors could be used to select small businesse

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Pieran, Ondřej. "Daně a obdobné povinné platby v podnikání bank." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-313196.

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The purpose of the thesis is to analyse the relation between tax legislation and banking services. The thesis is formed of two parts. The first part (Chapter 1-3) covers aspects of the actual tax legislation in relation with banking services, the second part (Chapter 4-8) addresses trends which may be followed in the future regarding financial sector taxation. The thesis is composed of eight chapters. Chapter One deals with the position of banks as taxpayers of income tax, tax aspects of the banking business, tax provisions and the position of the banks as a payer of tax. The conclusions may b

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