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1
Liebenberg, Pieter Francois. "A critical analysis of section 20a ring-fencing of assessed losses of certain trades /". Pretoria : [s.n.], 2004. http://upetd.up.ac.za/thesis/available/etd-03292006-153913.
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Kay-Hards, James. "The effect and application of section 8C in respect of the Private Equity Industry". Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29237.
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Employers have used various means to remunerate, retain and incentivize employees. One of these methods, is through the allocation of ownership in the employer to the employee, which help align the financial interests of the company and the staff member. SARS and National Treasury regulate the taxation of these forms of remuneration, typically called employee share incentive schemes, through section 8C of the Income Tax Act. A common practice among these schemes, is for the employer to impose some form of restriction on the equity shares issued to the employee, usually limiting the holder’s ability to dispose of the instrument. Once an equity share with a restriction is issued to an employee by an employer – section 8C of the Act applies. These types of structures are prevalently in the private equity industry, but with a slight nuance: the employee will receive an equity share indirectly or directly linked to the private equity fund(s) operated by the private equity fund management company. This provides the staff member with ‘skin in the game’, ensuring the longevity of the private equity fund can be sustained, and provides a foundation on which a rapport can be built with investors. The underlying investments in the private equity fund will provide the value of the equity shares in question. In most cases, these amounts will be in capital in nature owing to the length of holding period and the intention with which those investments are acquired. However, the effect of section 8C is to classify the gains on the employees’ equity shares as income rather than capital. The private equity industry finds itself in a precarious position with respect to the long-term equity incentivisation of staff and aligning this with the long-term nature of the fund’s underlying investments.
3
Bain, Craig. "The taxation of trusts in South Africa: Critical analysis of Section 7C". Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29608.
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The purpose of this dissertation was to critically analyse the recently introduced section 7C of the Income Tax Act, 58 of 1962 (ITA) with the aim of determining whether section 7C achieved its stated objective. Although aimed at tax abuse through the use of trusts, the section is a further limitation on trusts, a vehicle that has been affected by numerous legislative amendments over the past couple of decades. The introduction of section 7C of the ITA is directly in line with the existing section 7 as well as international trends including the Base Erosion and Profit Shifting (BEPS) final reports. As globalisation accelerates and data becomes more readily available to both developed and developing economies the transparency of structures will become more evident and the previously utilised loopholes will close. Additionally, the current economic downturn in South Africa (SA), and globally, is likely to result in more aggressive revenue authorities. Taxpayers will have to ensure that they receive appropriate advice and that tax is considered at the outset of structure development opposed to being an afterthought following the commercial agendas. Further, there is currently room for the application of sections 7C, 7(5) and 7(8) simultaneously in specific circumstances which may result in the application of both donations and income tax. The question remains as to whether the application of these section is fair and/or correct. I think it is probably difficult to argue that it is not at this stage. Finally, it is submitted that the question raised by this dissertation – does section 7C of the ITA achieve its stated objective (the prevention of tax evasion through interest free loans) has been answered in the affirmative.
4
Fourie, Susanna Janine. "The treatment of section 24J instruments denominated in a foreign currency with regard to the categorisation as fixed or variable rate instruments and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions)". Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/18626.
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Section 24J is regarded to be one of the most complex provisions in the Income Tax Act No. 58 of 1962. This study specifically focuses on the income tax treatment of section 24Jinstruments denominated in a foreign currency, specifically with regards to whether such instruments are fixed or variable rate instruments for purposes of section 24J and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions).The basic concepts surrounding the incurral and accrual of interest for income tax purposes, as well as of some of the general issues faced when section 24J is practically applied are discussed. Importantly it is found that although the definition of 'instrument' includes all debt instruments, regardless of whether such instruments are interest-bearing, the application of section 24J would have no impact on the issuer or holder of an instrument that is a non-interest bearing debt instrument. Also, the section 24J definition of 'interest' is wider than the common law meaning of the same term. However, as 'interest'is defined with reference to itself, the common law meaning is still very relevant. It is confirmed that section 24J poses various interpretational uncertainties which are especially highlighted when some of the key provisions of section 24J are applied in determining the interest accrual amounts based on the yield to maturity method. Applying the rules of statutory interpretation and with the aid of hypothetical examples, itis argued that foreign exchange rates would fall within the definition of a variable rate for purposes of section 24J. However, an instrument denominated in a foreign currency would be regarded as a fixed rate instrument to the extent that the amounts payable are fixed amounts specified in the applicable foreign currency or the calculation of the amount payable in the applicable foreign currency does not involve the application of a 'variable rate' (as defined).Further is it argued that section 24J merely provides for a single accrual or incurral event during each year of assessment in relation to each instrument. Therefore, where accrual amounts be denominated in a foreign currency it should be translated at the spot rate on the last day of the year of assessment (or on the date of redemption/transfer in the instance where the instrument was transferred/redeemed during the year of assessment) for purposes of determining the sum of the accrual amounts to be included in taxable income. It is also argued that the timing of the accrual and incurral of interest amounts in terms of section 24J is applied in establishing the 'transaction date' of the interest amount owing for purposes of determining 'exchange differences' at the end of any year of assessment in terms of section 24I.
5
Steenkamp, Lee-Ann. "A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d)". Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10783.
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Poltash, Alex. "Repealing Section 1031: The Economic Impact". Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1280.
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The purpose of this paper was to assess the impact of a modification and or repeal of section 1031 in the U.S. Tax code. Specifically, this paper focused on a "revenue-neutral" repeal effect in which the additional proceeds from the repeal of section 1031 would go towards decreasing the corporate income tax rate. Overall, the treasury would remain neutral. The implications of this potential repeal were wide. The macroeconomic effect on the economy appeared to be negative, all other things being equal. GDP is predicted to fall by .11% each year. Additionally, Investment will be negatively affected with the decreased liquidity of "exchangeable" assets due to longer holding periods of these assets. Investors should expect to hold these assets longer to decrease their effective tax rate over the life of the investment. Investment is predicted to decline by $7 billion. Real Estate will be the industry that will ultimately be affected the most by a repeal situation as the real estate sector uses like-kind exchanges more frequently than in any other industry. Overall, we can expect to see small declines in macroeconomic factors due to the repeal of this provision that has been benefiting investors for decades.
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Schloemer, Paul G. "Internal Revenue Code Section 263A: an assessment of its impact and proposals for simplification". Diss., Virginia Tech, 1991. http://hdl.handle.net/10919/37240.
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Flynn, Byron. "Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy". Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/21746.
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In recent decades, the rise of the digital economy has drastically changed the way the world does business. Business can now be conducted without regard to geographical boundaries and limitations and organisations have the ability to conduct business making use of mobile and sophisticated software in South Africa without having a significant physical presence in the country. In addition, the characterisation of income from new software-related arrangements may be difficult to determine in this new economy. In response to the above, there is a general move globally to align taxation with economic substance and value creation and there is an increased focus on source-based taxation. Consequently, this dissertation conducts an analysis of the relevance and appropriateness of South Africa's source rules pertaining to software arrangements as contained in section 9 of the Income Tax Act (ITA) and as espoused in the common law. It is submitted that there are four main income characterisations applicable to software arrangements (sales, service arrangements, leases and royalties arrangements) and that it is possible to apportion a software-related payment into these various components for tax purposes. It is only once this characterisation has been completed that the source rules applicable to the various components should be applied. In relation to this, it is submitted that with the exception of show-how as espoused in section 49A of the ITA, the concepts of a royalty and know-how are consistent in the OECD Model Tax Convention and the ITA. Specifically, in determining if a software payment constitutes a royalty, a distinction should be made between the copyrighted article and the copyright itself, unless the component of the payment attributable to one of the items is clearly insignificant. Only the component of the payment attributable to the use of a copyright would constitute a royalty for South African tax purposes.
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Garrod, Yashaswini. "Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects". Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10562.
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[This] dissertation is dedicated to this attempt of making South Africa a more environmentally sustainable economy through the development of new CDM projects. This dissertation examines the introduction of section 12K in the Income Tax Act 58 of 1962 and how this novel incentive interacts with our current income tax legislation. This dissertation highlights some issues surrounding the section 12K exemption which may detract from its true potential and proposes ways to resolve these issues in order to make this incentive more attractive to the CDM project developers.
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Muller, Theunis Christian. "A critical analysis of Section 8C : taxation of directors and employees on vesting of equity instruments". Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/24301.
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With effect from 26 October 2004, section 8C was introduced into the Income Tax Act No 58 of 1962 and replaced the previous section 8A. The main purpose of the new section was to effectively tax directors and employees on the receipt of income from equity based incentive schemes and therefore close potential ‘loopholes’ that existed in the previous section 8A. The purpose of this study was to critically analyse section 8C and specifically the principles of ‘vesting’ and ‘restricted equity instruments’ as introduced by the section. Since no case law exists and the application of the principles within the section is deemed to be detailed and complex, the possibility for inconsistent treatment or misinterpretation exists. Due to limited information being available regarding the application of section 8C and in order to determine whether different interpretations may exist in practice, selected tax practitioners and/or specialists were also asked to provide information through the completion of a questionnaire. Section 8C has already been amended since its introduction and as indicated in the study, further amendments may be necessary in order to address problem areas. Employers with equity based incentives need to be aware of the significant impact that section 8C has on the taxation of equity instruments and have to ensure that they comply. Depending on the instruments in use it could also have a major impact on the administrative duties of employers, who have the responsibility of calculating and paying the necessary taxes on time. CopyrightDissertation (MCom)--University of Pretoria, 2010.
Taxation
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Langenhoven, Allenda Glynn. "Does the South African GAAR criteria of the "misuse or abuse" of a provision included in Section 80A(c)(ii) of the Income Tax Act add any value?" Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/22857.
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Tax planning, where taxpayers arrange their affairs so as to minimize the resulting tax liability, has evolved over the last couple of decades as a result of the change in the way business is conducted by virtue of globalisation and the development in technology. It appears to have become more and more aggressive as taxpayers have the opportunity to access tax benefits not only through utilising loopholes in domestic legislation, but also through international tax loopholes. Revenue Authorities have to respond to this by employing mitigating anti-avoidance mechanisms. One such mechanism employed in South Africa ("SA") is the use of General anti-avoidance Rules ("GAAR") found in s80A-L of the Income Tax Act No. 58 of 1962 ("ITA"). To combat certain shortcomings in this GAAR's predecessor and to stay abreast of international trends, for the first time ever, a Statutory Purpose Element has been included in GAAR. This Statutory Purpose Element, as included in s80A(c)(ii) of the ITA, evaluates the misuse or abuse of the provisions of the ITA as a means to identify impermissible tax avoidance arrangements. Essentially, this calls for the application of the modern approach to statutory interpretation, where the purpose and context of the provisions of the ITA are first identified, before the misuse or abuse of these provisions can be proven. This study evaluates whether the inclusion of this Statutory Purpose Element in GAAR, adds any value or provides any additional powers to SARS when applying GAAR, especially in light of s39(2) included in the Bill of Rights of the Constitution, of 1996, ("Constitution"). The Constitution, the supreme law in SA, already calls for the modern approach to be applied to any statutory interpretation and the findings of this study indicate that s80A(c)(ii) appears to be completely superfluous as it does not award any additional powers to SARS, which were not already granted by the Constitution. If anything, s80A(c)(ii) broadens the scope of GAAR to such an extent, that it most likely will only cause further confusion for taxpayers wanting to engage in tax planning.
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Olson, William H. (William Halver). "An Empirical Investigation of the Factors Considered by the Tax Court in Determining Principal Purpose Under Internal Revenue Code Section 269". Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc332329/.
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The purpose of this study was an empirical investigation of the factors considered by the United States Tax Court in determining whether the principal purpose for an acquisition was tax avoidance (or alternatively, given the totality of the surrounding circumstances, whether there was an overriding business purpose for the acquisition).
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Prasarasatya, Sanya y n/a. "Has Part IVA of the Income Tax Assessment Act 1936 (Cth) overcome the problems with the operation of section 260?" University of Canberra. Law, 1998. http://erl.canberra.edu.au./public/adt-AUC20061106.142510.
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Faifi, Farai. "The presumption of gult created by Section 235(2) of the Tax Administration Act: a constitutional and comparative perspective". Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1012979.
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This research examined the legal nature of the presumption of guilt created by section 235(2) of the South African Tax Admiration Act and considered whether or not its practical application violates the taxpayer’s fundamental right contained in section 35(3) of the Constitution, which gives every accused taxpayer the right to a fair trial, including the right to be presumed innocent. The research also provided clarity on the constitutionality of this presumption because it has been widely criticised for unjustifiably violating the taxpayer's constitutional right to a fair trial. The conclusion reached is that the presumption created by section 235(2) of the Tax Administration Act constitutes an evidentiary burden rather than a reverse onus. It does not create the possibility of conviction, unlike a reverse onus where conviction is possible, despite the existence of a reasonable doubt. Therefore, it does not violate the accused taxpayer’s the right to a fair trial and the right to be presumed innocent and hence it is constitutional. Accordingly, the chances that the accused taxpayer will succeed in challenging the constitutionality of section 235(2) of the Act are slim.
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Naon, Joshua. "Why Corporations Avoid Taxes Through Inversions: How To Fix the United States Tax System". Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/989.
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The current United States tax code regarding inversions and collection of foreign taxable income is outdated in a heavily globalized world market. Multinational corporations have played games to circumvent the current inversion tax code, Section 7874, in order to lower their effective tax bill. The avoidance of taxes stems from the high corporate tax rate combined with the United States’ worldwide taxation policy, which few countries in the developed world implement. The fear for United States politicians and citizens alike is that the current trend of tax inversions will increase to the point of an exodus of corporations to tax havens. This paper will begin by analyzing inversions, from both a corporate view and a government view. It will delve into why inversions have become so prevalent today. This paper will offer a proposal to prevent unfair inversion practices by U.S. corporations and make suggestions to remove the root of the problem: a high corporate tax rate. Ultimately, this paper will conclude that an adaption of the current inversion prevention provision combined with lower taxes will not only benefit the U.S. corporations, it will maintain the current government tax revenue received from corporations, and increase cash flow into the United States.
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Snyman, S. L. "A critical analysis of the taxation of financial assets and financial liabilities in terms of section 24JB of the South African Income Tax Act". Thesis, Rhodes University, 2016. http://hdl.handle.net/10962/4178.
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Section 24JB of the Income Tax Act No. 58 of 1962 was introduced with effect from 1 January 2014 in order to govern the taxation of financial instruments of a covered person as defined. Section 24JB represents a significant departure from the standard tax principles for financial instruments and will therefore directly affect the timing of the imposition of tax on gains and losses on these financial instruments, resulting in a significant adverse cash flow effect for the taxpayer. The main purpose of the research is to investigate the meaning of the wording in section 24JB through a critical analysis of the domestic tax legislation in the context of practical examples of specific financial assets and liabilities. The research includes an analysis of the scope of section 24JB by examining the definition of a “covered person” as well as the specific financial instruments to which the section applies, with reference to the International Financial Reporting Standards classifications and terms. The interaction of section 24JB with the rest of the Act is examined and whether this section overrides all the other provisions, specifically with reference to the taxation of dividends and the general and specific anti-avoidance provisions contained elsewhere in the Act. The study aims to highlight anomalies and possible unintended tax consequences arising from the current drafting of section 24JB using practical examples, highlighting the major areas of concern and issues of interpretation of section 24JB. Recommendations are made for amendments to the Act or the provision of guidance in the form of an Explanatory Memorandum or Interpretation Note to be issued by SARS.
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Van, der Westhuysen Gerdi y Schalkwyk L. Van. "Critical analysis of the components of the transfer pricing provisions contained in Section 31(2) of the Income Tax Act, no 58 of 1962". Thesis, Stellenbosch : University of Stellenbosch, 2004. http://hdl.handle.net/10019.1/15521.
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Thesis (MComm)--University of Stellenbosch, 2004.ENGLISH ABSTRACT: Despite the fact that transfer pricing legislation (i.e. section 31 of the Income Tax Act, 58 of 1962 (“the Act”) has been in force in South Africa since 1995, it has only been in the last three years that the South African Revenue Service (“SARS”) has embarked on a number of assessments of taxpayers’ cross border transactions with foreign group companies. In particular, the SARS targets taxpayers that have rendered cross border services (including financial assistance) to a foreign group company for no consideration and has assessed these taxpayers on the adjusted interest/ fee amounts. Since the burden of proof lies with the taxpayer to demonstrate that its cross border transactions with foreign group companies do not infringe the provisions of section 31(2) of the Act, this study provides taxpayers with guidance as to when its transactions would fall within the scope of application of section 31(2) of the Act and when the SARS would be excluded from applying the provision of section 31(2) of the Act. Following upon a critical analysis of the essential components of section 31(2) of the Act the following conclusions are drawn by the author: • If the taxpayer proves that it did not transact with a connected party (as defined in section 1 of the Act), or it did not supply goods or services in terms of an international agreement (as defined in section 31(1) of the Act), or its transfer price would be regarded as arm’s length, the Commissioner would be excluded from applying the provision of section 31(2) of the Act since all of the components to apply section 31(2) of the Act are not present. • The current view held by the South African Revenue Service and tax practitioners that transactions between a South African company and an offshore company, which are both directly or indirectly held more than fifty percent by an offshore parent company, are transactions between connected persons (as defined in 5 section 1 of the Act) is incorrect in law. Section 31 of the Act is not applicable to such transactions. • The Commissioner will be excluded from making a transfer pricing adjustment to a service provider’s taxable income where the following circumstances are present: o Where the cross border transaction with a connected party does not give rise to gross income, which is the starting point in the determination of taxable income, since the service provider agreed to render services for no consideration and was therefore not entitled to receive income (i.e. no receipt or accrual) and o Where the service provider can provide evidence that demonstrates that there was no practice of price manipulation as regards the transaction under review.
AFRIKAANSE OPSOMMING: Alhoewel oordragprysbeleid wetgewing (artikel 31 van die Inkomstebelastingwet 58 van 1962 (“die Wet”)) al sedert 1995 in Suid Afrika van krag is, het die Suid Afrikaanse Inkomstediens (“SAID”) eers werklik gedurende die laaste drie jaar begin om aanslae ten opsigte van belastingpligtiges se internasionale transaksies met buitelandse groepmaatskappye uit te reik. In die besonder teiken die SAID belastingpligtes wat dienste (insluitend lenings) aan buitelandse groepmaatskappye vir geen vergoeding lewer. Aangesien die bewyslas op die belastingpligtige rus om te bewys dat sy internasionale transaksies met buitelandse groepmaatskappye nie die bepalings van artikel 31(2) van die Wet oortree nie, word belastingpligtiges in hierdie studie van riglyne, wat aandui wanneer transaksies met buitelandse groepmaatskappye binne die omvang van artikel 31(2) van die Wet val asook onder welke omstandighede die SAID verhoed sal word om artikel 31(2) van die Wet toe te pas, voorsien. Na aanleiding van ‘n kritiese analise van die deurslaggewende komponente van artikel 31(2) van die Wet kom die skrywer tot die volgende gevolgtrekkings: • As die belastingpligte kan bewys dat hy nie met ‘n verbonde persoon (soos omskryf in artikel 1 van die Wet) handelgedryf het nie, of dat hy nie goedere of dienste in terme van ‘n internasionale ooreenkoms (soos omskryf in artikel 31(1) van die Wet) gelewer het nie, of dat sy oordragprys as arm lengte beskou kan word, sal die Kommissaris verhoed word om die bepaling van artikel 31(2) van die Wet toe te pas, aangesien al die komponente van artikel 31(2) van die Wet nie teenwoordig is nie. • Die huidige sienswyse van die SAID en belastingpraktisyns dat transaksies wat tussen ‘n Suid Afrikaanse maatskappy en ‘n buitelandse maatskappy plaasvind, waar ‘n buitelandse moedermaatskappy meer as vyftig persent van albei maatskappye se aandeelhouding (direk of indirek) hou, beskou kan word as 7 transaksies tussen verbonde persone (soos omskryf in artikel 1 van die Wet) is regstegnies nie korrek nie. Artikel 31(2) van die Wet is nie van toepassing op sulke transaksies nie. • Die Kommisaris sal onder die volgende omstandighede verhoed word om enige oordragprysaanpassing aan ‘n diensleweraar se belasbare inkomste te maak: o Waar die internasionale transaksie met ‘n verbonde persoon nie bruto inkomste (die beginpunt van ‘n belasbare inkomste berekening) voortbring nie, aangesien die diensleweraar ingestem het om dienste teen geen vergoeding te lewer, wat tot die gevolg het dat die diensleweraar nie geregtig is om inkomste te ontvang nie (dus geen ontvangste of toevalling) en o Waar die diensleweraar kan bewys dat die transaksie nie onderhewig aan prys manipulasie was nie.
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Rupping, Jacobus Adriaan. "Determining to what extent the “money-lender test” needs to be satisfied in the context of South African investment holding companies, focusing on the requirements of section 11(a) and 24J(2) of the Income Tax Act No. 58 of 1962". Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86326.
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Thesis (MAcc)--Stellenbosch University, 2014.ENGLISH ABSTRACT: The requirements of section 11(a) and section 24J(2) were considered in this research assignment, from both a money-lender’s and an investment holding company’s perspective, to determine whether interest, losses on irrecoverable loans and raising fees were tax deductible. It was determined, that if the trade requirement is satisfied by the money-lender, then the above-mentioned expenses are fully tax deductible. However, if the trade requirement is satisfied by the investment holding company then only the interest is fully tax deductible. It is further submitted however in this research assignment that it cannot be said that the money-lender alternative is better than the investment holding company alternative – both alternatives are of equal value in the current tax system. What is important though is that taxpayers who will fit the mould of an investment holding company will now be able to use the principles set out in this research assignment to prove that it is in fact carrying on a trade for tax purposes, something that taxpayers are generally reluctant to pursue. If this is pursued, taxpayers may have the added tax benefit of tax deductible interest expenditure (in full) in cases where this was not previously the norm (and an investment holding company will not have to satisfy any of the guidelines of the “money-lender test” when it seeks to deduct its interest expense in full). However, if an investment holding company seeks to deduct losses on irrecoverable loans and raising fees for tax purposes, it will not have to satisfy all the guidelines of the “money-lender test”, but it will have to satisfy one guideline, that being the “system or plan” and “frequent turnover of capital” guideline. It will be very difficult for an investment holding company to prove this on the facts of the case – it will arguably take a special set of facts to accomplish this mean feat.
AFRIKAANSE OPSOMMING: Die vereistes van artikel 11(a) en artikel 24J (2) is in hierdie navorsingsopdrag vanuit ʼn geldskieter en 'n beleggingshouermaatskappy se perspektief oorweeg, om die belastingaftrekbaarheid van rente, verliese op oninvorderbare lenings en diensfooie te bepaal. Daar is vasgestel dat indien die bedryfsvereiste deur ʼn geldskieter nagekom word, bogenoemde uitgawes ten volle vir belastingdoeleindes aftrekbaar is. Indien die bedryfsvereiste egter nagekom word deur ʼn beleggingshouermaatskappy sal slegs die rente ten volle aftrekbaar wees vir belastingdoeleindes. Verder word dit in die navorsingsopdrag aan die hand gedoen dat daar nie gesê kan word dat die geldskieter-alternatief beter is as die beleggingshouermaatskappy-alternatief nie – beide alternatiewe is van gelyke waarde in die huidige belastingbestel. Die onderskeid is egter belangrik, aangesien die belastingbetalers wat aan die vereistes van ʼn beleggingshouermaatskappy voldoen, nou in staat sal wees om die beginsels wat in hierdie navorsingsopdrag uiteengesit word, te gebruik om te bewys dat die beleggingshouermaatskappy in werklikheid ʼn bedryf vir belastingdoeleindes beoefen. Belastingbetalers is oor die algemeen huiwerig om dit te poog. Indien wel, kan belastingbetalers ʼn belastingaftrekking ten opsigte van rente uitgawes kry, wat voorheen nie die norm was nie (ʼn beleggingshouermaatskappy sal nie enige van die “geldskietertoets” riglyne hoef na te kom wanneer dit poog om ʼn belastingafrekking vir die rente uitgawe te kry nie). Indien ʼn beleggingshouermaatskappy verliese op oninvorderbare lenings en diensfooie vir belastingdoeleindes wil aftrek, sal die belastingbetaler nie al die “geldskietertoets” riglyne hoef na te kom nie, maar sal egter moet voldoen aan die “stelsel of plan” en “gereelde omset van kapitaal” riglyne. Dit sal baie moeilik wees vir 'n beleggingshouermaatskappy om dit te bewys op grond van die feite van die saak – dit sal waarskynlik ʼn spesiale stel feite verg om dit te bereik.
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Nilson, Don Bruce. "Income taxation of the small business sector in Canada". Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/24404.
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This thesis examines the impact of taxation on small businesses in Canada. It reviews the relevant economic and taxation literature from a historical perspective to provide appropriate background for policy analysis. Other nations' tax systems are also considered. The key elements of the existing system are examined in order to define the present status and to identify the strengths and weaknesses. The learned proposals of various academics, professionals and other parties are reviewed in order to seek new ideas, comments and criticism on the system. The final chapter defines the author's perceived objectives for small business tax policy and identifies some impediments to tax reform. Finally, general and specific recommendations are detailed.
The author proposes that the tax definition of "small" be narrowed and that "medium-sized" businesses be given recognition in tax policy. Small business tax policy should recognize as its prime purpose the providing of financial assistance to counteract the natural prejudices that small businesses encounter in the capital markets. To achieve this, the small business tax rate should be lowered and loss provisions should remain liberal. The concept of integration with the personal tax system should attain
greater integrity by changing the calculation of Part Two Tax on distributions. Various small business tax measures extant should be scrapped because they are ineffective. Temporary or specific tax incentives should be used sparingly.Business, Sauder School of
Graduate
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Ferreira, Neto Arthur Maria. "Paradigmas científicos formadores do direito tributário brasileiro : proposta para uma ciência prática aplicável à tributação". reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/134106.
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Três são os objetivos centrais deste trabalho: (a) especificar, por meio de uma reconstrução histórico-evolutiva do pensamento teórico, os elementos constitutivos (objeto, método, princípios primeiros, teoria da verdade e comunidade científica) e as exigências normativas (objetividade, coerência, clareza e transparência, justificação e consensualização) de um empreendimento que pretenda se qualificar como ciência, de modo propor uma concepção analógica de ciência que possa ser aplicável ao campo do direito; (b) identificar e detalhar os três diferentes paradigmas científicos que se desenvolveram no direito tributário brasileiro (Empírico-econômico, Normativo-comportamental e Formalista-linguístico), de modo a analisar, criticamente, os seus pressupostos teóricos, buscando, com isso, demonstrar a insuficiência dos modelos teóricos que foram até hoje utilizados no campo da ciência tributária brasileira, principalmente em razão do seu reducionismo explicativo; e (c) propor uma concepção mais abrangente e complexa de ciência jurídica – pautada na concepção de ciência prática (scientia practica) desenvolvida pela tradição filosófica aristotélico-tomista – a qual teria pretensões de, não apenas descrever o direito positivo, mas também de explicar, esclarecer e tornar mais inteligível as diferentes dimensões do fenômeno tributário, não apenas no que se refere ao momento da positivação das normas jurídicas, mas também no que se refere aos momentos anteriores e posteriores a esse processo, ou seja, que também se dedique a analisar os motivos, causas, efeitos, consequências e fins das normas de tributação. Portanto, a concepção de ciência prática aplicável ao direito tributário pressupõe o desenvolvimento de uma dimensão formal, material, eficiente/instrumental e final do seu respectivo objeto de estudo, o que culmina na elaboração de uma deontologia tributária, de uma ontologia tributária, de uma metodologia tributária e de uma teleologia tributária.Three are the central goals of this thesis: (a) first to specify, by means of a historical and evolutionary reconstruction of the scientific thought, which are the constitutive elements (object, method, first principles, theory of truth and scientific community) and the normative requirements (objectivity, consistency, clarity and transparency, justification and consensualization) of a theoretical enterprise that intends to affirm itself as scientific, as to propose an analogical conception of science that could be applied to the field of Law; (b) to identify and detail the three different scientific paradigms that have been developed in Brazilian Tax Law (Empirical-economical, Normative-behavioral and Formalistic-linguistic), in order to, critically, analyze its theoretical assumptions, seeking to demonstrate the inadequacy of these theoretical models applied in Brazilian Tax Law, especially because of their explanatory reductionism; and (c) to propose a more comprehensive and complex notion of legal science, based on the conception of practical science (scientia practica) – based on the philosophical tradition of Aristotle and Aquinas – which would have claims, not only describe the positive law, but also to explain, clarify and make more intelligible the different dimensions of the taxation phenomenon, not only regarding the procedure that creates legal norms, but also that pays attention to the moments that come before and after this process, namely, that also focuses on analyzing the motives, causes, effects, consequences and ends of taxation. Therefore, a concept of practical science applicable to Tax Law demands the development of a formal, a material, an efficient/instrumental and a finalistic dimension of its object of study. This will require a Theory of Taxation that has a Deontological aspect, an Ontological aspect, a Methodological aspect and a Teleological aspect.
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Klauser, Louise. "Förmånsbeskattning av terminer : De skatterättsliga konsekvenserna av terminsavtal i incitamentsprogram". Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23986.
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Uppsatsen syftar till att utreda två skatterättsliga frågor som uppkommit i samband med ett avvisat avgörande från Högsta förvaltningsdomstolen avseende terminsavtal i ett incitamentsprogram. Frågorna är om terminer och terminsavtal utgör värdepapper och om eventuella förfoganderättsinskränkningar i dessa avtal har betydelse för förmånsbeskattningen. Utgångspunkten i uppsatsen är beslutet från Högsta förvaltningsdomstolen som avvisades och det därtill hörande förhandsbeskedet från Skatterättsnämnden. Utifrån de diskussioner som förts i uppsatsen kan författaren konstatera att terminer och terminsavtal kan klassificeras som värdepapper. Begreppet värdepapper är inte definierat i lagtext men utifrån praxis och doktrin samt viss EU-lagstiftning kan det utläsas att terminsavtal uppfyller de krav som ställs på en klassificering som värdepapper. När det gäller beskattning av en förmån krävs det att den anställde förvärvar ett värdepapper, annars utgör rättigheten en personaloption. Författaren anser att då ett terminsavtal ingår i ett incitamentsprogram så representerar det ett ekonomiskt värde för den anställde som ska förmånsbeskattas. Inom incitamentsprogrammen kan det finnas villkor och förfoganderättsinskränkningar. Dock har Högsta förvaltningsdomstolen i ett flertal fall kommit fram till att sådana begränsningar i den rättighet som förvärvas inte påverkar värdepappersstatusen hos rättigheten. Enligt ett av förarbetena så syftar värdepappersregeln till att förmånsbeskattning ska ske oavsett hur villkoren är utformade. Det som har framkommit i framställningen medför att författaren anser att det är märkligt att Högsta förvaltningsdomstolen inte tog beslut i frågan om förmånsbeskattning av terminsavtal. En konsekvens är att det kan leda till framtida problem med tillämpningen av värdepappersregeln i samband med terminsavtal.The aim of this thesis is to examine two taxation questions that arise from the judgement by the Supreme Administrative Court regarding futures contracts in employee incentive plans. The questions concerns whether futures are to be classified as securities and if any restraint in the right of disposition might have an impact on the fringe benefits taxation according to chapter 10 section 11 of the Swedish Income Tax Act. As a result of the discussions in the thesis the author comes to the conclusion that futures might be classified as securities. The terminology regarding securities is not defined in the Swedish Income Tax Act but case-law and literature and also directives from the European Union stipulate demands that futures fulfil. According to the Swedish legislation it is crucial that the employee acquire a security in order for the fringe benefits taxation to apply. The author is of the opinion that when futures are a part of an employee incentive plan then they represent an economic value, which should be taxed as a benefit. The employee incentives plan could be restrained in the right of disposition. However the Supreme Administrative Court has in multiple cases found that it does not affect the classification of a security. The preparatory work shows that the purpose of chapter 10 section 11 in the Swedish Income Tax Act is to tax all benefits regardless of the restraints connected to them. Based on the findings in the thesis the author is of the opinion that the decision by the Supreme Administrative Court regarding the fringe benefits taxation of futures is strange. This is because the decision might cause problem in the future interpretation of chapter 10 section 11 in the Swedish Income Tax Act.
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Asamoah, Samuel Rockson. "Towards a Theory of Taxation for Informal Sector Business Owners in Ghana". Thesis, Northcentral University, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13419196.
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The overriding presence of informal sector businesses has exacerbated the problem of tax revenue generation in the economies of most developing countries. Business owners in the informal sector have negative opinions and attitudes against taxation and they are unwilling to pay taxes. This has created a gap in knowledge as researchers explore the activities of the informal sector in the economies of developing countries. The purpose of this qualitative multiple case study was to explore and analyze the reasons informal sector business owners have negative opinions and attitudes against taxation. Research participants were drawn from informal sector businesses in the La Nkwantanang Madina Municipal Assembly in the Greater Accra Region of Ghana. The study explored the behavior modification and behavior economic theories to determine why informal sector business owners are ambivalent in their taxpaying obligations. The research questions were answered by interviewing 6 business owners from the informal sector with the aim of drawing up inferences about their perceptions on taxation. Some of the key findings from the study were that taxpayers have negative remarks about their interactions with tax officials because tax agents do not respect and provide the best customer service, agents misuse tax money, taxpayers do not see any benefit for paying taxes, and they are not even sure about how their tax money is used. The findings from the study present stark implications for tax officials to pursue their tax collection activities with utmost care and honor, to gain respect and confidence from the informal sector taxpayers by eliciting positive behaviors of tax obligations from that sector, as well as influencing tax policy for informal sector businesses in developing countries. The recommendations from the study will spiral future research agenda to expand current knowledge about informal sector business owner’s perceptions and attitudes towards taxation, and to develop an informal sector taxation model to assist tax administrators in developing nations about a more congenial way to handle informal sector business owners.
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Huisamer, Dirk Esau. "The extinction of 'intra-group' debt : a case study analysis of the interaction between sections 8(4)(m) and 20(1)(a)(ii) and the applicability of the eighth schedule to the Income Tax Act 58 of 1962". Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/11728.
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Includes bibliographical references.A group finance company (or treasury company) is often established within a group of companies on the basis that all excess cash of the group will be deposited with that finance company and said finance company will act as a moneylender to the rest of the group. It is however not only the finance company that acts as a lender; loan accounts commonly exist between various companies within a group. These loans are required for a number of reasons, ranging from capital to operating requirements. It also happens that goods are supplied or services rendered between companies within the group which are not immediately paid for but remain outstanding on the loan account.
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Whiting, Susan Hayes. "The micro-foundations of institutional change in reform China property rights and revenue extraction in the rural industrial sector /". online access from Digital dissertation consortium, 1995. http://libweb.cityu.edu.hk/cgi-bin/er/db/ddcdiss.pl?9610265.
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Kamlana, Unathi. "The taxation of black economic empowerment transactions, with specific reference to the financial sector". Thesis, Rhodes University, 2006. http://hdl.handle.net/10962/d1004544.
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There has been some concern that the pace of expectations being built up regarding the transfer of ownership of the economy into the hands of the previously disadvantaged was not allowing for the due diligence and analysis of the implications of such transactions. Tax legislation relating to the transfer of assets is also not seen to be consistently conducive to this process. The focus of this thesis is taxation and a critical analysis of how the current tax legislation affects most of the transactions which usually form the basis of black economic empowerment. It is argued that tax policy is one of the fundamental instruments available to government to encourage the process of black economic empowerment. It is therefore important to assess whether or not current tax legislation is supportive of the process of black economic empowerment and to suggest ways in which it can be amended to serve this purpose. By means of a literature review and a case study of a Black Economic Empowerment deal in the financial sector, the thesis examines various sections of the Income Tax Act, 58 of 1962, which may have a bearing on black economic empowerment transactions and structures, including corporate restructuring rules, the taxation of trusts, inter-company loans, the use of hybrid financial instruments, the taxation of small business corporations, employee share incentive schemes, connected persons rules and value-shifting arrangements, the general deduction formula and the deductibility of interest incurred on amounts raised to acquire shares. It appears that although some aspects of the current tax legislation lend themselves to assisting black economic empowerment transactions, there are still areas where much improvement is required.KMBT_363
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Siame, Chilengwe George. "Broadening the tax base: a case for the informal real estate sector in Zambia". Thesis, Rhodes University, 2010. http://hdl.handle.net/10962/d1003852.
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The main objective of the study was to analyze the potential tax collection from the informal rental housing market in Zambia, using household level rental housing data collected for the Lusaka Urban District by the Central Statistical Office (CSO) as a basis for computation and extrapolation to the national level. This data was used to analyze household monthly expenditure on housing (rent), the total number of households in rented accommodation, and the tax regime applicable on rental income, to estimate the potential tax revenue that could be realized from this emerging sector. The estimates indicate that about K9.7 billion revenue could be collected on income from rental housing in Lusaka Urban District alone and a total of K83 billion nationally per annum. This represents about 0.4 percent of the country’s GDP in 2007. Compliance needs to be improved and legislation revised to ensure that the landlords are compelled to remit tax to the Zambia Revenue Authority. The current legislation makes enforcement and compliance difficult as it places the statutory tax burden on tenants, who are very mobile. It is, therefore, recommended that the landlord is made responsible for the payment of taxes due on rental income and that any compliance requirements be enforced against the real estate/property that is generating the income. This study also examines the performance of the presumptive taxation regime in Zambia The study uses data from the Zambia Revenue Authority on revenue collection from presumptive taxes which were introduced to capture income from the informal sectors. The presumptive taxes already introduced in Zambia include: base tax, advance income tax and turnover tax for minibuses and taxi operators. To analyze the performance of the presumptive tax regime, the study utilizes data on imports made by those not registered for taxes, to estimate how much revenue could be generated by imposing a 3 percent turnover tax on the value of their imports at importation. The analysis shows that the Zambia Revenue Authority increased revenue collection from K5.3 billion in 2004 to K33.5 billion in 2007. This improvement in revenue collection is far below the potential, however, which is estimated at over K501 billion on imports of unregistered traders alone. To collect this revenue and expand the tax base, the tax authority needs to improve the administration of advance income tax on unregistered importers, and raise the advance income tax rate to a level where the importer is indifferent between paying the advance tax at the border and paying turnover tax inland.
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Sloan, Brian Andrew. "Determining the Incidence of Direct Taxation on the United Kingdom Small and Medium-Sized Enterprise Sector". Thesis, University of Manchester, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.508910.
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The objective of this thesis is to develop a means of quantifying the level of direct taxation resulting from the activities of the United Kingdom's small and medium sized enterprise sector, over a six year period 1999-2000 to 2004-05. As many developed nations have accepted the argument that a prosperous small firms sector can be a contributory factor to economic growth (Evans and Leighton, 1989) public policy has been used to promote small firm ownership and business growth. The value and success of such policies in the United Kingdom has been questioned (Storey, 1994) and techniques have been developed to identify those firms that might unintentionally benefit as a consequence of such policy interventions (Lenihan, 2004). Of particular interest in this research is the use of tax policy to promote small firm ownership and growth. Within the academic literature there is considerable debate concerning the use of the tax system for this purpose; Johnson (1990) arguing that it is appropriate to tax favour small firms on the basis of the externalities that these firms yield to the economy, yet due to their size do not capture themselves. Conversely, Holtz-Eakin (1995 and 2000) argues that such intervention is inappropriate on the basis of the consequent inequity and inefficiencies that are created in the tax system. Despite the use of tax policy to promote small firm ownership and growth, little is known about the direct tax revenues resulting from the activities of these firms in the United Kingdom. Tax modelling is a technique that can address such deficiencies in the literature and support the value judgements of policymakers (Creedy, 2001). Accordingly a model· is developed here that applies the parameters of the tax system to a unique dataset, capturing the heterogeneity of the small and medium sized enterprise sector, dividing it into strata based on legal form, industrial sector and employment size. This allows the size and distribution of direct tax liabilities to be assessed across the sector. As a consequence this thesis contributes to knowledge with an empirical innovation, capable of providing ex ante evaluation of policy, one of the exciting 'frontiers' of policy analysis (Lenihan, Hart and Roper, 2007; page 318). The main finding of this research is that the small and medium sized enterprise sector contributed £102.0bn in direct tax revenues for the year 2004-05 (22.6% of all government tax receipts); companies contributing £82.3bn and unincorporated firms £19.7bn. Whilst the distribution of these tax liabilities across this sector of the economy is largely dependent on the profitability and number of firms in each industrial sector, this research quantifies these revenues for the first time. The significance of the research is that in the absence of access to tax authority data, a method has been developed for estimating tax revenues at the level of the firm by mimicking the computations of the tax system, validating the outcomes at the level of the firm for taxes on profits and utilising statistical techniques to control for bias in the data sources to aggregate taxes to the level of the economy. The restrictions on the availability of tax authority data also applies across government departments and therefore this model is able to provide ex ante assistance to policymakers regarding a range of issues related to the small firms sector, some applications of which are presented in the penultimate chapter of this thesis.
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Brumbaugh, David. "DISC, FSC, and the cost of capital in the export sector". Thesis, Virginia Polytechnic Institute and State University, 1985. http://hdl.handle.net/10919/74513.
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DISC and FSC are two trade policy instruments of the United States that proV'ide a tax incentive for exporting. The two measures provide a stimulus for investment in the export sector by reduci.ng the cost of capital for exporting firms.
According to a model based on the neoclassical theory of optimum capital accumulation, the minimum effect either DISC or FSC can have is surprisingly small, reducing the cost of capital by less than percent in either case. The maximum effect is large, reducing the cost of capital in the export sector by around 20 percent. However, the maximum effect of DISC and FSC is accompanied by side-effects that reduce economic efficiency significantly. These results therefore call into question the effectiveness of DISC and FSC as instruments of trade policy.Master of Arts
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Strauss, Carien. "An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended". Thesis, Stellenbosch : Stellenbosch University, 2011. http://hdl.handle.net/10019.1/17808.
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Thesis (MAcc)--Stellenbosch University, 2011.ENGLISH ABSTRACT: In February 2007 section 11D was inserted into the Income Tax Act 58 of 1962 as amended. The aim of the section was to encourage private-sector investment in scientific or technological research and development (R&D). This was an indirect approach by National Treasury to increase national scientific and technological R&D expenditure in order to complement government expenditure on the subject matter. Although section 11D provides generous income tax incentives, the interpretation thereof was found to be a hindrance in attaining the goal sought by National Treasury. This is due to the fact that this section demands a firm grasp of intellectual property (IP) law, principles of tax, and technology in general. This is clearly shown by the lapse in time (i.e. three years) between the passing of section 11D into law and the release of the South African Revenue Services’ (SARS) final interpretation of section 11D, i.e. Interpretation Note 50. The release of Interpretation Note 50 in August 2009 sparked wide-spread controversy among many a patent attorneys and tax consultants. The interpretation of the section by SARS was found by many to be so draconian that it destroyed the incentive entirely. The objective of this study is to provide greater clarity on the areas of section 11D which have been found to be onerous to taxpayers. Hence the meaning of “new” and “non-obvious” in the context of a discovery of information as eligible R&D activity1 was examined. Hereafter the ambit of the exclusion of expenditure on “management or internal business process”2 from eligibility for the incentive in the context of computer program development was examined. It was established that the meaning of “novel” and “non-obvious” as construed by IP jurisprudence could mutatis mutandis be adopted for purposes of interpreting section 11D(1) of the Income Tax Act. Therefore, information would be regarded as “new” if it did not form part of the state of the art immediately prior to the date of its discovery. The state of the art was found to comprise all matter which had been made available to the public (both in the Republic and elsewhere) by written or oral description, by use or in any other way. Information would also be regarded as non-obvious if an ordinary person, skilled in the art, faced with the same problem, would not have easily solved the problem presented to him by having sole reliance on his intelligence and what was regarded as common knowledge in the art at the time of the discovery. It was submitted that in construing the meaning of the “management or internal business process” exclusion, the intention of the lawgiver should be sought and given effect to. The Explanatory Memorandum issued on the introduction of section 11D states that the lawgiver’s intention with the section was to ensure that South Africa is not at a global disadvantage concerning R&D. The R&D tax legislation of Australia, the United Kingdom and Canada was therefore examined to establish the international bar set in this regard. SARS is of the view that the “management or internal business process” exclusion applies to the development of any computer program (with the said application) irrespective of whether the program is developed for the purpose of in-house use, sale or licensing. However, it was found that such a restrictive interpretation would place homebound computer development at a severe disadvantage when compared with the legislation of the above mentioned countries. In order to give effect to the intention of legislature, it was submitted that the exclusion provision should be construed to only include the development of computer programs for in-house management or internal business process use. Computer programs developed for the said application, but for the purpose of being sold or licensed to an unrelated third party, should still be eligible for the R&D tax incentive.
AFRIKAANSE OPSOMMING: Artikel 11D is gevoeg tot die Inkomstebelastingwet 58 van 1962 gedurende Februarie 2007. Die wetgewing het ten doel om privaatsektor investering in tegniese en wetenskaplike navorsing en ontwikkeling (N&O) aan te moedig. Nasionale Tesourie dra dus op ‘n indirekte wyse by tot die hulpbronne wat die regering op nasionale vlak aan tegniese en wetenskaplike N&O bestee in ‘n gesamentlike poging om N&O in Suid-Afrika te stimuleer. Artikel 11D hou op die oog af baie gunstige inkomstebelasting aansporings in. Dit wil egter voorkom asof die interpretasie daarvan as ernstige struikelblok dien in die bereiking van die doel wat Nasionale Tesourie voor oë gehad het. Dit kan toegeskryf word aan die feit dat die artikel ‘n wesenlike begrip van intellektuele eiendom (IE) wetgewing, belasting beginsels en tegnologie in die algemeen vereis. Die feit dat dit die Suid-Afrikaanse Inkomstebelastingdiens (SAID) ongeveer drie jaar geneem het om hul interpretasie (i.e. Interpretasienota 50) van die artikel te finaliseer dien as bewys hiervan. Die SAID het gedurende Augustus 2009, Interpretasienota 50 vrygestel. Die nota het wye kritiek ontlok by menigte IE prokureurs en belastingkonsultante. Daar is algemene konsensus dat die SAID se interpretasie so drakonies van aard is, dat dit enige aansporing wat die artikel bied, geheel en al uitwis. Die doel van hierdie studie is om die problematiese bepalings van die aansporingsartikel te verlig en groter sekerheid daaroor te verskaf. Gevolglik is die betekenis van “nuut” en “nie-ooglopend” soos van toepassing op ‘n ontdekking van inligting as kwalifiserende N&O aktiwiteit, bestudeer. Verder is die omvang van die bepaling wat besteding op “bestuur of interne besigheidsprosesse” uitsluit van kwalifikasie vir die aansporingsinsentief, bestudeer in die konteks van rekenaar programmatuur ontwikkeling. By nadere ondersoek is daar bevind dat die betekenis van “nuut” en “nie-ooglopend” soos uitgelê vir doeleindes van IE wetgewing mutatis mutandis aangeneem kan word vir die uitleg van artikel 11D(1)(a) van die Inkomstebelastingwet. Vervolgens word inligting as “nuut” beskou indien dit nie deel uitmaak van die stand van die tegniek onmiddellik voor die datum waarop dit ontdek is nie. Die stand van die tegniek vir die bepaling van nuutheid behels alle stof wat reeds aan die publiek beskikbaar gestel is (hetsy binne die Republiek of elders) by wyse van skriftelike of mondelinge beskrywing, deur gebruik of op enige ander wyse. Inligting word as nie-ooglopend beskou indien ‘n gewone werker wat bedrewe is in die tegniek en gekonfronteer is met dieselfde probleem, nie geredelik die antwoord tot die probleem sou vind deur bloot staat te maak op sy intelligensie en die algemene kennis in die bedryf op die tydstip van die ontdekking nie. Daar is aan die hand gedoen dat die doel van die wetgewer nagestreef moet word met die uitleg van die “bestuur of interne besigheidsprosesse” uitsluiting. Die Verklarende Memorandum wat uitgereik is met die bekendstelling van artikel 11D het gemeld dat die wetgewer ten doel gehad het om Suid Afrika op ‘n gelyke speelveld met die res van die wêreld te plaas wat betref N&O. Die N&O belastingbepalings van Australië, die Verenigde Koninkryk (VK) en Kanada is dus bestudeer om die internasionale standaard in die opsig vas te stel. Die SAID is van mening dat die strekwydte van die uitsluiting so omvangryk is dat dit alle rekenaar programmatuur wat ontwikkel is vir ‘n bestuur- of interne besigheidsproses toepassing tref, ten spyte daarvan dat die bedoeling van die belastingpligtige was om die programmatuur te verkoop of te lisensieër aan ‘n onverbonde derde party. Dit was egter bevind dat so ‘n beperkende uitleg die aansporing van rekenaar programmatuur ontwikkeling in Suid Afrika geweldig benadeel in vergelyking met die regime wat geld in lande soos Australië, die VK en Kanada. Ten einde gevolg te gee aan die bedoeling van die wetgewer, is daar aan die hand gedoen dat die uitsluiting slegs so ver moet strek as om rekenaar programme vir eie gebruik te diskwalifiseer. Rekenaar programme wat dus ontwikkel word met die doel om dit te verkoop of te lisensieër aan onverbonde derde partye moet steeds vir die aansporingsinsentief kwalifiseer.
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Thompson, Junior Charles Ocran Kofi 1978. "Informality and tax revenue in Ghana = Informalidade e arrecadação de impostos em Gana". [s.n.], 2014. http://repositorio.unicamp.br/jspui/handle/REPOSIP/286422.
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Orientador: Anselmo Luis dos SantosDissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia
Made available in DSpace on 2018-08-25T16:08:24Z (GMT). No. of bitstreams: 1 ThompsonJunior_CharlesOcranKofi_M.pdf: 1303825 bytes, checksum: 47abd6bf7cbf879fbdc744f26bace8d3 (MD5) Previous issue date: 2014
Resumo: O setor informal em Gana é muito grande e emprega a maior parte da força de trabalho do país tanto nas atividades agrícolas quanto nas demais, mas ainda assim contribui muito pouco em termos de receita tributária. O objetivo de todo país em desenvolvimento é o crescimento de sua economia através do uso de suas receitas internas e a minimização do uso de empréstimos e subvenções que trazem dificuldades para o país. A maneira mais importante de tornar isso possível é através do uso da receita fiscal, ferramenta fundamental para a construção e sustentação das economias nacionais. Uma das áreas que exigem atenção nesse sentido é o setor informal. De uma população estimada de 1.5 milhão de ganenses que pagam impostos diretos, o setor informal representa menos de 5% desse número. O ponto central dessa tese é o potencial de contribuição do setor informal para os cofres públicos, uma vez que esse apresenta grande potencial de crescimento e geração de receita, especialmente se for levada em consideração a parcela de população que obtém altos rendimentos e tem condições de pagar impostos, mais ainda não o faz. Para que o governo possa aumentar sua receita fiscal sem recorrer ao aumento das taxas é necessário ampliar a rede fiscal para nela incluir todos aqueles que deveriam pagar impostos. Gana utiliza o sistema progressivo de impostos, o que assegura que os impostos sejam proporcionais à renda. Isso significa, portanto, que a carga tributária é uma responsabilidade compartilhada por todos os cidadãos, e o setor informal não é exceção
Abstract: The informal Sector in Ghana by its size is very huge and employs the largest number of the country¿s labour force in both Agriculture and Non-agriculture activities yet, contribute very little in terms of tax revenue. It is the aim of every developing country to grow its economy by using more of its own internally generated revenues and to minimize or do away with securing loans and grants from donors which brings a lot of hardship on the country. The most important way of carrying out this is through the use of "Taxation Revenue" which is the fundamental tool for building and sustaining national economies. One area that needs concentration in this regard is the informal sector. Out of an estimated 1.5million Ghanaian tax population paying direct taxes, the informal sector consists less than 5 percent of the number. This thesis focuses on the informal sectors potential to contribute substantially into the tax revenue coffers, since the sector is highly potential in the growth and revenue generation, especially those in the high income spectrum of the sector who has the condition to pay taxes, yet are not paying. In order for the government to increase its tax revenue potential without increasing the tax rate is to widen the tax net to capture all those who are to pay tax. Ghana is using the progressive tax system in its direct tax administration, which ensures that the more your income the more tax you pay and the lower your income the lower tax you pay. It¿s therefore means that the tax burden is a shared responsibility of all citizens of the country for which the informal sector is not an exception
Mestrado
Economia Social e do Trabalho
Mestre em Desenvolvimento Econômico
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Oliveira, David Mimoso. "Competitividade e fiscalidade verde : impacte do ISP no sector nacional dos combustíveis rodoviários". Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/10720.
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Mestrado em Economia Internacional e Estudos EuropeusO debate acerca da relação competitividade/fiscalidade verde tem sido polémico na medida em que os investigadores utilizam diferentes universos conceptuais e metodológicos na defesa dos respectivos argumentos. Os resultados a que chegam também se têm revelado inconclusivos, ao que acresce o facto de que o seu confronto é de difícil concretização. Portanto, o nosso objectivo consistiu na orientação do presente estudo para uma análise concreta, no sentido de contribuir para a clarificação do tema. Através do caso da incidência do ISP sobre a competitividade do sector português dos combustíveis rodoviários, concluímos que o estudo na óptica empresarial é mais esclarecedor do que uma abordagem a nível sectorial ou nacional, como mais habitualmente é retratado na literatura, e que o efeito da política ambiental sobre a competitividade vai depender, em última análise, das características das empresas e dos mercados para os quais elas vendem. Os nossos resultados para o sector português dos combustíveis rodoviários aproximam-se da hipótese de Porter.
The debate on competitiveness/green taxation has been controversial due to the fact that researchers use different conceptual and methodological universes in defending their arguments. The results have also been proven inconclusive, in addition to the fact that their comparison is difficult to achieve. Therefore, our study aims to a concrete analysis in order to contribute to the clarification of the issue. Through the case of the effect of ISP tax on the competitiveness of the portuguese sector of road fuels, we concluded that an analysis in the firm's point of view is more enlightening than a sector or national approach, as is usually portrayed in the literature, and that the effect of environmental policy on competitiveness will depend, ultimately, on the characteristics of the firms and the markets in which they sell. Our results for the portuguese sector of road fuels come close to the Porter hypothesis.
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Van, den Berg Jana. "Taxing the Minerals Sector in South Africa: a comparative analysis of the proposed tax model for South Africa and the models adopted in selected African countries". Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017545.
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The State Intervention in the Minerals Sector Report emerged as a resolution during the 3rd National General Council Resolution on Economic Transformation held in 2012, during which the Council stated that: “The ANC’s approach to economic transformation of the South African economy should always be holistic and comprehensive, covering all sectors of the economy. In this regard, the ANC should ensure greater state involvement and control of strategic sectors of the economy, such as mining, energy, the financial sector and others.” It was for this reason that the National General Council mandated the National Executive Committee to ensure that further work be done on ways in which the African National Congress can implement economic transformation in sectors such as the mining industry. It was suggested that methods including research, study tours and discussions be conducted to gather the required information. As a result of the research, The State Intervention in the Minerals Sector Report emerged. In The State Intervention in the Minerals Sector Report, the mineral sectors of developed as well as developing countries are compared with each other. The developing countries compared included Botswana, Zambia, Ghana, Liberia and Sierra Leone, and these countries have also been selected for the purpose of comparison in the present research. The goal of this study is to analyse the recommendations made in The State Intervention in the Minerals Sector Report regarding State involvement in the minerals sector. To determine whether the economic situation in South Africa is comparable to the five other African countries, an analysis based on demographic indicators, the history of the minerals sector in the various countries, its contribution to the fiscal regime of that country, its economic contribution, as well as the extent of involvement from Government and the model implemented for its involvement, is conducted. According to a work paper published by the World Bank on the world development indicators for 2014, control over metal supply to the economy has been considered vital for political and economic reasons in most societies. It further states that most State-owned mining companies have over the years and, in particular, in developing countries, not been able to operate successfully, leading to privatisation. Poor performance is, however, not necessarily the reason for State ownership. Areas not addressed by this thesis include the Gold Mining industry in South Africa and the Diamond mining industry in Botswana.
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Smith, Shirlynn. "A critical analysis of the taxation of income arising to contractors in relation to the execution of engineering, procurement, construction and installation (‘EPCI') contracts in the oil and gas sector". Master's thesis, Faculty of Commerce, 2020. http://hdl.handle.net/11427/32987.
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Globally, the past two years have been successful years in oil and gas exploration with discoveries almost doubling those made in 2017.1 Notwithstanding Africa's endowment in vast natural resources, including substantial oil and gas reserves, one of the most dramatic finds in Africa has been Mozambique's natural gas developments. Mozambique is set to become one of the largest and most dominant natural gas finds in the world. These developments have attracted the attention from countries around the world, the UAE, in particular, taking the lead. Engineering, procurement, construction and installation (“EPCI”) contracts, are a common form of contract in the oil and gas sector, which is used to undertake large scale oil and gas projects. The nature of these contracts consists of significant local (in-country work) and foreign (out-of-country work) elements. Due to the complex nature of EPCI contracts, one of the major areas of dispute in the taxation environment are the uncertainties around the taxation of profits arising to contractors under these contracts. The taxpayer and the Revenue Authorities have different views as to where the income arising from EPCI contracts is to be taxed. The taxpayer takes the stand that only such income from the project as is relatable to activities in the host state, should be taxed in the host state. The Revenue Authorities contend that EPCI contracts are to be considered as one and indivisible, and hence the entire income from the contract is liable to be taxed in the host state. Based on an examination of recent judgments passed by the Authority of Advanced Rulings (“AAR”) and various Tax Courts, currently, there seems to be no certainty regarding the taxation of income arising to contractors under an EPCI contract and this has in turn resulted in a number of contractors having to pay excessive taxes. This dissertation seeks to analyse the tax treatment of income arising to contractors, from supplies and services under an EPCI contract in the context of the oil and gas sector entered into between Mozambique and the United Arab Emirates (“UAE”), in Mozambique. The purpose of this analysis is to determine how these profits should be taxed, in light of the Mozambique-UAE Treaty2 and Mozambican domestic legislation. In other words, the question that this dissertation seeks to answer is, whether profits arising from an EPCI contract in the oil and gas sector, should be taxed as a whole in Mozambique, or per the various components of the EPCI contract. 1 Fuel for thought, Africa oil and gas review, 2019, Current developments and a look into the future, www.pwc.co.za/oil-gas review [November 2019]. 2 Convention between the Republic of Mozambique and the Government of the United Arab Emirates for the Avoidance of Double Taxation with respect to Taxes on Income and Capital (2003). The key finding arising from the research presented in this dissertation is that although an EPCI contract is entered into in Mozambique (consisting of both offshore and onshore elements), this would not make the entire income from that contract to be taxable in Mozambique. Importantly, only such part of the income as is attributable to the operations carried out in Mozambique can be taxed in Mozambique. Following the analysis, as described above, this dissertation finally endeavors to provide recommendations on how contractors should approach and structure EPCI arrangements in order to create the best possible situation for themselves within the limits of what the law allows, and to reduce potential tax litigation. This can serve to inform other developing countries who have oil and gas operations.
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Öztürk, Neslihan Aslan Armağan Ramazan. "1990 sonrası Türkiye'de uygulanan vergi politikaları ve kayıt dışı ekonomiyi önleyici etkisi /". Isparta : Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü, 2007. http://tez.sdu.edu.tr/Tezler/TS00585.pdf.
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Mendes, João Guilherme Quaresma. "Tributação efetiva do setor bancário em Portugal". Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20846.
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Mestrado em Ciências EmpresariaisAs instituições bancárias estão inseridas num setor que é considerado um dos mais importantes de qualquer economia. A recente crise financeira suscitou o debate acerca da tributação que incidia sobre as instituições bancárias e se a mesma era suficiente. Com isto, discutiu-se de que forma, a receita fiscal proveniente destas instituições deveria ser alocada, de modo a colmatar as externalidades negativas que podem surgir no âmbito da sua atividade. A presente dissertação tem como objetivo principal estudar a evolução da tributação efetiva do setor bancário em Portugal para o período de 1989 a 2019, tendo recolhido para esse efeito, alguns indicadores financeiros das instituições bancárias para este período. De 1989 até 2007 verificou-se, de forma geral, que os bancos suportaram um imposto efetivo inferior ao da taxa legalmente prevista à data. A partir de 2007, com os efeitos da crise a impactar a performance das instituições bancárias, a taxa efetiva oscilou entre valores superiores e inferior em relação à taxa legal. Na segunda parte do estudo foi feita uma análise de em que medida algumas variáveis relacionadas com a crise económica impactaram a taxa efetiva. Verificou-se que a crise financeira, a troika e a taxa de desemprego provocam subidas na taxa efetiva de imposto. Por outro lado, a taxa de crescimento do PIB provoca descidas na taxa efetiva de imposto.
Banking institutions are inserted in a sector which is considered one of the most important across all economies. The recent financial crisis led to the discussion about whether the taxation of the banking institutions is sufficient, and about how tax revenue should be allocated to compensate for the effects of negative externalities that may arise in the scope of banks' activity. The present dissertation aims to study the evolution of the effective taxation of the banking sector in Portugal, for the period from 1989 to 2019. For this purpose, some financial indicators of the banking institutions for the referred period have been gathered. From 1989 to 2007, the present study shows that banks have incurred in a lower effective tax rate, compared to the statutory rate provided at the time. As of 2007, with the effects of the crisis impacting the performance of the banking institutions, the effective tax rate fluctuated between higher and lower values regarding the statutory rate. Additionally, an analysis was made to evaluate to which extent some variables related to the economic crisis impacted the effective tax rates. This analysis led to the conclusion that, on the one hand, the financial crisis, the Troika and the unemployment rate increase the effective tax rate and that, on the other hand, the GDP growth rate causes decreases in the effective tax rate.
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Mesquita, Roberto Carvalho Pinto de. "Tax compliance costs in the public sector : a case study in a public company services". Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=15564.
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nÃo hÃTax compliance costs are sacrifices of resources to understand and comply with all formalities which are required by tax law. In Brazil, those formalities of the tax laws are among the most complex and bureaucratic in the world and this has a direct influence on business costs, either for the payment of taxes in itself, is to meet the requirements of the legislation. The theme has attracted scientific interest, with the relatively recent development of research in the world, yet there are few studies in Brazil. This work aimed to investigate the perception of managers of a public organization to provide services about the tax compliance costs. The following specific objectives were defined: 1) identify the main factors that generate and increase tax compliance costs the Post Office; 2) identify areas where compliance costs occur with greater intensity at the Post Office, and 3) Identify postal managers of the differences of perception about tax policies, tax regulations and compliance costs. To achieve the objectives, research was conducted in a descriptive exploratory, applied in correios (ECT). As for the media, literature search was conducted, documentary and field study. Documents were consulted as management reports, financial statements and manuals of ECT. The field research was conducted by using a questionnaire adapted from Maia (2007), applied to 104 tax managers of Posts, distributed in all Brazilian states. As for the results, it was concluded that: the complexity of the legislation, the various changes in tax regulations and the various federal, state and local jurisdictions are the main generators aspects of compliance costs on taxation in the ECT, according to the perceptions of their managers. With regard to the incurrence of compliance costs, it was observed that the economic and financial, legal and personal area are the most common. The results showed that the authorities continually increase the tax burden, and the demands of the increasingly technical sector. It was found that excess ancillary obligations undermines the competitiveness of the company surveyed. It was also concluded that tax policies need to be rethought in which they relate to compliance costs and fiscal decentralization is high cost to taxpayers.
Custos de conformidade à tributaÃÃo sÃo sacrifÃcios de recursos necessÃrios para compreender e cumprir todas as formalidades que sÃo exigidas pela legislaÃÃo tributÃria. No Brasil, essas formalidades da legislaÃÃo tributÃria estÃo entre as mais complexas e burocratizadas do mundo e isso tem influÃncia direta nos custos das empresas, seja para realizar o pagamento dos tributos em si, seja para atender as exigÃncias da legislaÃÃo. O tema tem atraÃdo o interesse cientÃfico, com o desenvolvimento relativamente recente de pesquisas no mundo, contudo ainda hà poucos estudos no Brasil. Este trabalho teve como objetivo geral investigar a percepÃÃo dos gestores de uma organizaÃÃo pÃblica de prestaÃÃo de serviÃos acerca dos custos de conformidade à tributaÃÃo. Foram definidos os seguintes objetivos especÃficos: 1) identificar os principais fatores que geram e aumentam os custos de conformidade à tributaÃÃo nos Correios; 2) Identificar as Ãreas onde os custos de conformidade ocorrem com maior intensidade nos Correios;e 3) Identificar as diferenÃas de percepÃÃo dos gestores dos Correios acerca das polÃticas tributÃrias, regulamentaÃÃo tributÃria e custos de conformidade. Para o alcance dos objetivos, foi desenvolvida pesquisa de natureza exploratÃria descritiva, aplicada na Empresa Brasileira de Correios e TelÃgrafos (ECT). Quanto aos meios, foi realizada pesquisa bibliogrÃfica, documental e estudo de campo. Foram consultados documentos como relatÃrios de gestÃo, demonstraÃÃes contÃbeis e manuais da ECT. A pesquisa de campo foi realizada por meio da utilizaÃÃo de questionÃrio adaptado de Maia (2007), aplicado a 104 gestores tributÃrios dos Correios, distribuÃdos em todos os Estados da FederaÃÃo. Quanto aos resultados, concluiu-se que : a complexidade da legislaÃÃo, as diversas alteraÃÃes das normas tributÃrias e as diversas jurisdiÃÃes federal, estadual e municipal sÃo os principais aspectos geradores de custos de conformidade à tributaÃÃo na ECT, segundo a percepÃÃo de seus gestores . No que se refere à incorrÃncia dos custos de conformidade, observou-se que as Ãreas econÃmico-financeira, a jurÃdica e a Ãrea de pessoal sÃo as de maior incidÃncia. Os resultados evidenciaram que as autoridades aumentam continuamente o Ãnus tributÃrio, sendo as exigÃncias do setor cada vez mais tÃcnicas. Verificou-se que o excesso de obrigaÃÃes acessÃrias prejudica a competitividade da empresa pesquisada. Concluiu-se tambÃm que as polÃticas tributÃrias precisam ser repensadas no que se referem aos custos de conformidade e que a descentralizaÃÃo fiscal representa alto custo para os contribuintes.
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Andr, Jakub. "Změny bankovní regulace a dohledu v EU v reakci na finanční krizi". Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72292.
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This thesis presents changes proposed in the European Union as a reaction to financial crisis. The aim of this thesis is to provide a summary and comment of changes both in organisation of supervision and banking regulation, especially concentrating on Basel III and taxation. The first part contains a description of the structure of supervision both in the Czech Republic and in the European Union. The description includes development in the Czech Republic in last five years. The second part contains a description of causes and development of the global financial crisis, defines systemic risk and financial stability and the ways to measure it. The third part describes new structure of supervision in the EU and impact of the change. It also includes a description of Basel III and CRD IV and its impact, discussion of options of taxation in the financial market. The end of this part is a brief summary of changes applied in the USA and its comparison to changes in the EU. The last chapter contains the CNB's position to these changes.
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Agüero-Luyo, Gerardo-Arturo y Gerardo-Arturo Agüero-Luyo. "Tratamiento tributario de los costos indirectos fijos incurridos en periodos de veda en el sector pesca". Master's thesis, Universidad de Lima, 2016. http://repositorio.ulima.edu.pe/handle/ulima/3100.
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El sector pesquero que comprende las actividades de extracción y transformación de recursos hidrobiológicos tanto para el consumo humano directo (enlatado, fresco o congelado) e industrial (harina y aceite de pescado), es un elemento estratégico para la economía del Perú, principalmente por ser una importante fuente generadora de divisas después de la minería. Es por ello, que la Administración Tributaria en los últimos años ha venido incrementando las fiscalizaciones tributarias debido al alto nivel de impuestos recaudados en el sector.Trabajo de investigación
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Los, Jakub. "Vliv daňové konkurence na poskytování veřejných statků - Příklad Švýcarska". Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-124994.
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The main aim of this paper is to assess the impact of tax competition on the functioning of the public sector in the real economy. In particular it follows up the public finances and the impact of tax competition on the amount and structure of publicly provided goods and services. The paper is based on the economic theory of tax competition and fiscal federalism, taking into account the arguments both against and in favor of tax competition. It examines tax competition in a particular example of Switzerland and shows how tax competition works here. The paper analyzes tax competition in Swiss cantons and shows that the tax burden in the canton is dependent on the tax burden in the neighboring cantons. It also deals with the influence of tax competition on the structure of publicly provided goods in Switzerland and takes into account also the phenomenon of commuting and the consumption of publicly provided goods in cantons different from the canton where the tax is collected. The paper also examines the impact of commuting on the structure and level of public expenditure in Swiss cantons.
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Taboada, Pérez Fabio Arturo. "Scope of the Legal Stability Contracts of the Mining Sector: An Approach to the Additional Investments Not Foreseen in the Stability Contract". Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118746.
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During the 90s, the Peruvian government implemented a series of economic and tax to promote investment in the country. This article, after almost two decades and with the assumption of the changes that have arisen, will make a brief review of the background to the enactment of Law No. 30230 with regard to new investments not provided for in the Legal Stability Contracts. From ment, will show how the Law N ° 30230 institutionalizes a misinterpretation of the rules governing legal stability contracts. Then, we will discuss the reasons why the current regulation is not an appropriate tool to promote investment.Finally, we introduce the synthesis of this article through the conclusions.Durante los años 90, el gobierno peruano implementó una serie de medidas económicas y tributarias para promover la inversión en nuestro país. Este artículo, después de más de dos décadas y con las modificaciones propias de estas medidas, hará un breve repaso de los antecedentes a la promulgación de la Ley N°30230 en relación al tratamiento que se da a las nuevas inversiones no previstas en el Contrato de Estabilidad Tributaria. Luego, se mostrará cómo la Ley N° 30230 institucionaliza una errónea interpretación de las normas que regulan los Contratos de Estabilidad Tributaria. Asimismo, se expondrán los motivos por los que la regulación vigente no resulta ser una adecuada herramienta para promover la inversión. Finalmente, se realizará una síntesis del presente artículo a través de las conclusiones.
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Brasileiro, Giselle de Araujo. "Juros sobre capital próprio: um estudo sobre o uso ou não deste benefício fiscal pelas empresas brasileiras do setor elétrico". Universidade do Vale do Rio dos Sinos, 2014. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4617.
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O principal objetivo desse trabalho foi o de identificar o comportamento das empresas brasileiras do setor elétrico em relação ao pagamento ou não de proventos na forma de JSCP. A amostra da pesquisa foi restrita às empresas brasileiras de capital aberto pertencentes ao setor de energia elétrica, conforme classificação da base de dados Economática. A amostra estudada foi de 59 empresas, no período entre os anos de 2007 e de 2012. Analisados os comportamentos destas empresas com relação à distribuição de proventos na forma de JSCP, foram aplicados questionários nas 43 empresas que apresentaram a menor eficiência nesta distribuição. A partir da estratificação destas empresas, foram realizados alguns testes estatísticos buscando estabelecer relações entre as diferenças de comportamento a partir de algumas possibilidades elencadas com base na revisão da literatura sobre o assunto. Os principais resultados encontrados foram: 1) Empresas estatais deixaram de se utilizar do benefício do pagamento de JSCP em percentual superior ao das demais empresas (significância a 1%); 2) Empresas mais endividadas pagaram mais JSCP do que as empresas menos endividadas, (significância a 10%); 3) Entre as empresas respondentes, o nível de dívida das empresas parece influenciar a decisão sobre o pagamento de JSCP (significância a 1%); 4) As empresas que disseram tomar a decisão sobre pagamento de JSCP antes de dezembro, e que deveriam, em tese, ser mais conservadoras na distribuição de JSCP, distribuíram maior percentual de JSCP do que as que tomam esta decisão antes (significância a 1%).
The main objective of this work was to identify the behavior of the Brazilian electric sector companies regarding payment of dividends or not in the form of ”JSCP”. The survey sample was restricted to Brazilian public companies belonging to the electric sector, as classified Economática data base. The sample was formed by 59 companies, in the period between the years 2007 and 2012. Analyzed the behavior of these companies regarding the distribution of dividends in the form of ”JSCP”, questionnaires were applied to 43 companies that had the lowest efficiency in this distribution. From the stratification of these companies, some statistical tests in order to establish relationships between the differences of behavior from some possibilities listed based on the literature review on the subject were made. The main findings were: 1) State-owned enterprises have ceased to be used from any payment of “JSCP” in above other firms (significant at 1%) percent; 2) more indebted companies pay more “JSCP” than less indebted companies, (significance at 10%), 3) Among the respondent companies, the level of corporate debt seems to influence the decision on the payment of “JSCP” (significant at 1%) 4) The companies said they make the decision on payment of ”JSCP” before December, and that would, in theory, be more conservative in the distribution of “JSCP”, distributed higher percentage of “JSCP” than taking this decision before (1% significance).
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Švestková, Lucie. "Dopady zavedení environmentálního zdaňování na hospodaření podniku". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224800.
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The thesis evaluates the current state of environmental taxation based on CO2 emissions and determines the impact on a company ABC, s r.o. The initial section, Literature Review, discusses environmental economics and environmental policy concepts and introduces taxation procedures of road tax in Czech Republic and Ireland. The main body describes operation of the chosen company and shows real tax calculations according to the tax law of the Czech Republic and Ireland. Finally, it is discussed the potential impact on the chosen business.
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"The approach by our courts of the apportionment of expenditure in terms of section 11(a) read with section 23(g) of the Income Tax Act no. 58 of 1962". Thesis, 2004. http://hdl.handle.net/10413/1877.
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The primary aim of a dissertation is to try to discover information that could
assist in solving a particular problem at hand. The object of this dissertation is
to determine the approach by our courts to apportionment of expenditure in
terms of section 11(a) read with section 23(g) of the Income Tax Act No 58 of
1962. A single expenditure incurred for more than one purpose poses a
problem when deduction of such an expenditure, is sought by a taxpayer.
The problem that ttie courts have always encountered when dealing with the
deductibility of expenditure incurred for a dual purpose, is that there is no
provision in the Income Tax Act that directs what to do when faced with such a
problem. The courts have always chosen apportionment of expenditure as a
solution to the deductibility of expenditure incurred for more than one purpose,
one such purpose being for tax purposes and the other being for non tax
purposes.
Apportionment of expenditure is used as a device to allocate part of the
expenditure, which was incurred to produce income, as taxable expenditure, and
another part of that expenditure which was incurred to produce non-taxable
income, as non-deductible expenditure.
This dissertation seeks to find out whether courts do take into consideration the
provisions of the Income Tax Act applicable to the deduction of expenditure
when called upon to make a decision on a particular case. The South African
Revenue Services use apportionment of expenditure where it deems appropriate
and the courts have never opposed it.
The Legislature, which is responsible for the enactment of the act, seems to be
happy to lie low, and allow the courts to dominate in handling the disputes that
arise as a result of expenditure incurred with a dual purpose. It has been
suggested that whilst the Income Tax Act does not provide any direction in
situations where the deductibility of dual purposes expenditure is in dispute,
apportionment is implied in the terms of section 11(a) read with section 23(g) of
the Income Tax Act no 58 of 1962.
The main aim of this research is to establish whether the path taken by the
courts is the correct one in terms of section 11(a) and section 23(g) of the
Income Tax Act no 58 of 1962. It is hoped that this work will be of assistance to
both The South African Revenue Services and the taxpayers at large in terms of
understanding that the courts are within the bounds of the Act.Thesis (M.Com.)-University of KwaZulu-Natal, 2004.
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Statham, Ian. "The section 6quin foreign tax rebate as an incentive for South African headquarter companies". Thesis, 2016. http://hdl.handle.net/10539/22158.
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A research report submitted to the Faculty of Commerce, Law and
Management, University of the Witwatersrand, Johannesburg, in partial
fulfilment of the requirements for the degree of Master of Commerce
(specialising in Taxation)
Johannesburg, 2015The Katz Commission recognised that South Africa could benefit from multinational enterprise (MNE) groups headquartering in South Africa. MNE headquarter companies create jobs and attract highly skilled individuals who impact on the economies in which they reside. These highly skilled individuals are also high taxpayers in the countries where they provide their services. South Africa has a number of attributes which would encourage MNE groups to headquarter in South Africa but the cost of doing business with the rest of Africa is high due to withholding taxes levied by African countries on technical and management fees. Countries with low tax rates attract MNE groups to headquarter in those countries as this effectively reduces the cost of doing business with the rest of Africa. The National Treasury introduced section 6quin of the Income Tax Act to provide effective relief to the South African taxpayer from double taxation on South African-sourced service fees charged to other countries and, in particular, other African countries. An examination is conducted on the impact of double taxation and whether section 6quin provides more effective relief from double taxation compared to other double tax relief mechanisms available to the South African taxpayer which will incentivise MNE groups to headquarter in South Africa. An analysis is performed on the income tax forfeited by the South African Receiver of Revenue (SARS) in the National Treasury providing this incentive to South African headquarter companies compared to if the headquarter is relocated out of South Africa. The results indicate that section 6quin provides a feasible solution to reducing double taxation on South African-sourced services provided to other African countries which incentivises MNE groups to headquarter in South Africa. If section 6quin is withdrawn from the South African Income Tax Act, MNE groups potentially will not headquarter in South Africa and seek low tax jurisdictions to reduce costs of providing headquarter services into Africa. This study indicates that the fiscus stands to lose more income tax if the MNE group headquarters outside of South Africa compared to the relief provided to the MNE group headquarter company in accordance with section 6quin by reducing income tax payable. This study informs MNE groups seeking to headquarter in South Africa and the National Treasury of the effects of double taxation on South African-sourced services provided to other African countries and the requirement for relief against double taxation. This study highlights the need for the National Treasury to retain section 6quin in the Income Tax Act or provide an alternate suitable solution to reducing double taxation on South African-sourced services provided by South African headquarter companies to other African countries.
MT2017
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Seonath, Manoj Kumar. "A critical legal analysis of the regime for the taxation of controlled foreign entities in terms of Section 9D of the Income Tax Act no.58 of 1962". Thesis, 2003. http://hdl.handle.net/10413/6223.
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For eighty-six years up to the year 2000, the South African income tax system was based primarily on the source principle. This meant that only income which was from a source in the Republic or deemed to be from a source in the Republic was taxable in the hands of residents. The election of a new Government in 1994, and the subsequent relaxation in exchange controls, necessitated a change from the source-based system of taxation to a residence-based system of taxation. The residence-based system of taxation in turn necessitated the introduction of new legislation to ensure that South African residents were taxed on their foreign source income, and appropriate anti-avoidance provisions were in place in order to prevent an erosion of the South African tax base. The residence-based system of taxation was phased into South Africa by the introduction of section 9C to the Act. Section 9C was introduced in 1997 as an interim and partial provision which provided for the taxation of foreign passive income on a residence-basis. A possible loophole that the revenue authorities needed to deal with at the time was the fact that residents could establish controlled foreign companies in low tax jurisdictions and divert and accumulate income in such foreign jurisdictions, thereby escaping the South African tax net by avoiding or at least deferring South African tax on such income. Section 9D was introduced simultaneously with section 9C in 1997 as the specific antiavoidance provision in this regard.
With the introduction of a residence-based system of taxation effective from years of assessment commencing on or after 1 January 2001, section 9C was repealed. As a result section 9C and the concepts of 'active, and 'passive' income are of historical significance, and the main focus in terms of a residence-based taxation system now remains a decision regarding whether or not a taxpayer is a 'resident' as defined in the Act. This dissertation critically analyses the structure, application, exemptions and shortcomings of section 9D as an anti-avoidance provision consequential upon the introduction of a residence-based system of taxation, and states the law up to and including the Revenue Laws Amendment Act 74 of 2002, which took effect from the commencement of years of assessment ending on or after 1 January 2003.Thesis (M.Com.)-University of Natal, Pietermaritzburg, 2003.
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Mukoma, Tshepisho Lucy. "The effectiveness of the introduction of Section 7C into the Income Tax Act to curb the avoidance of taxation through the use of trusts". Thesis, 2017. https://hdl.handle.net/10539/24402.
Texto completoResumen
A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in fulfilment of the requirements for the degree of Master of Commerce (Specialising in Taxation)
Johannesburg, 2017Trusts are an essential tool for estate planning. The interest in trust structures by taxpayers has increased over the years and the South African Revenue Services (‘SARS’) and National Treasury (‘NT’) have placed trusts on their agenda due to their perceived tax avoidance resulting from the use of trust structures. Section 7C was introduced into the Income Tax Act 58 of 1962 (as amended) (‘the Act’) in order to curb the avoidance of estate duty. However, the work undertaken by SARS and NT over the years and the insertion of this section in the Act, created an impression that there is avoidance of taxation through the use of trust structures. This study will interrogate the provisions of s 7C in order to determine the effectiveness of this section in curbing the avoidance of estate duty and/or tax through the use of trust structures. The well thought out manner in which this section was drafted and the existence of other tax provisions in the Act which pertain to trusts and the funding mechanisms of trusts suggest that this new inclusion is a convenient and easy manner to monitor the abuse by SARS and NT and subsequently curb the perceived abuse. The interplay of this section with ss 7 and 31 of the Act indicate a risk of unintended double taxation. This and the circumvention options that taxpayers may embark on are matters that may render the section ineffective, although it is evidenced that this section closes that last door that remained open for taxpayers in respect of funding a trust. Key Words: Tax avoidance, estate duty avoidance, National Treasury, SARS, National Budget Speech, Davis Tax Committee Reports on estate duty, Interest-free and low interest loans, Affected Transactions (s 31), Donor attribution rules (s 7), Donations and donations tax, Double taxation.
GR2018
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Fouche, Charlene. "Taxation consequences of providing shares to employees through a trust". Diss., 2012. http://hdl.handle.net/2263/23502.
Texto completoResumen
People make a company. Their expertise and talents, efficiency and job performance determine the company‘s profitability and growth. The long-term retention of employees is of the utmost importance, as these employees have a wealth of knowledge about the company, its industry and the products or services being sold. Businesses have created plans to retain employees for a maximum period of time. These ideas include cash bonuses, phantom share schemes, and providing the employee with shares in the business. This study will look at such ideas in general, and specifically investigate the different ways of providing employees with shares in the business. There are different ways of providing the employee with shares in a business. This can include loans (including interest-free loans) to the employee from the employer, loans to the employee from a financial institution, employee share ownership plans, company share option plans and providing the employee with shares in the business through an employee share trust. Each of these methods attracts certain taxes such as income tax, capital gains tax and secondary tax on companies or dividend tax. The aim of this study is to use a case study approach, critically analysing an anonymous company providing its employees with shares in the company through an employee share trust, and will specifically investigate the different tax consequences of each transaction taking place in the trust AFRIKAANS : Werknemers is 'n maatskappy se belangrikste bate. 'n Maatskappy se winsgewendheid en groei word deur sy werknemers se kennis, doeltreffendheid en werksprestasie bepaal. Dit is vir 'n maatskappy van kritieke belang om sy werknemers vir so lank as moontlik te behou, aangesien hierdie werknemers oor kosbare kennis besit rakende die maatskappy, die bedryf waarin die maatskappy besigheid doen en die produkte of dienste wat die maatskappy bemark. Talle maatskappy het skemas bewerkstellig om hulle werknemers vir so lank as moontlik te behou. Dit behels onder andere kontantbonusse, fiktiewe aandeleskemas en die verkryging van aandele in die maatskappy deur die werknemer. Hierdie studie ondersoek sodanige skemas in die algemeen, en fokus spesifiek op werknemers wat aandele in 'n maatskappy bekom. Werknemers kan aandele in die maatskappy op verskillende wyses bekom. Hierdie wyses sluit in lenings (insluitend rentevrye lenings) van die maatskappy aan die werknemer, lenings aan die werknemer van 'n finansiële instelling, aandeleskemas, opsies om aandele in 'n maatskappy te koop, en die verskaffing van aandele aan die werknemer deur 'n werknemer-aandeletrust. Elkeen van hierdie opsies het spesifieke belastinggevolge, insluitend inkomstebelasting, kapitaalwinsbelasting, en sekondêre belasting op maatskappye of dividendbelasting. Die doel van hierdie studie is om 'n spesifieke gevallestudie van 'n annonieme maatskappye te ontleed, waar die maatskappy aandele aan sy werknemers deur 'n werknemer-aandeletrust verskaf het, en sal in detail na die belastinggevolge van elke aksie in die trust te kyk. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Fouche, C 2011, Taxation consequences of providing shares to employees through a trust, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03262012-153458 / > F12/4/187/gmDissertation (MCom)--University of Pretoria, 2012.
Taxation
unrestricted
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Carrim, Nazia. "Divorce benefits to non-member spouse under section 37D of the pension funds act 24 of 1956". Thesis, 2013. http://hdl.handle.net/10386/1040.
Texto completoResumen
Thesis (LLM. (Labour Law)) -- University of Limpopo, 2013This mini dissertation relates to the payment of divorce benefits to a former spouse upon divorce and recent amendments that have taken place in the Pension Funds Act 24 of 1956.Particular reference is made to the amendment of Section 37D.This amendment has brought about changes that will contribute positively to the development of South African Retirement Law. The discussion below deals with the unfairness to non-member former spouses before 1st November 2008. An analysis of pension interest taking into account relevant statutory provisions and case law will be dealt with as well. A classification between a member spouse and a former spouse in order to determine who is responsible to pay tax upon divorce. In terms of the Divorce Act 70 of 1979 the former spouse of a retirement fund on divorce could be awarded by the court a portion of the benefits that the member would have received had she/he resigned on the date of divorce. The former spouse was only entitled to receive that share when the member became entitled to a benefit in terms of the rules of the fund which states on his/her retirement or termination of membership which could have been many years after the date of the divorce. Dissolution of Customary marriages will also be discussed and the benefit a divorced spouse has at the dissolution of marriage.
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Chang, Chin-Chih y 張欽智. "Taxation and Underground Economy：Two-Sector Growth Model". Thesis, 2019. http://ndltd.ncl.edu.tw/handle/a75q3m.
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Hiepner, Albert James. "A critical review of the source and residence principles of taxation of income : a place for both principles in the South African tax system?" Diss., 1997. http://hdl.handle.net/10500/16948.
Texto completoResumen
In support of a short dissertation entitled -
"A critical review of the source and residence principles of taxation of income : A
place for both principles in the South African tax system?"
Qbjeetives
To review and critically examine the application of the source and reside.nce principles regarding
the taxption of income in South Africa, and to reveal the extent of the existence and application of
a hybrid tax system in respect of the source and residence principles. To examine the legal
principles and policy considerations arising from the existence of a hybrid tax system, inter alia, in
the context of the Fifth Interim Report of the Katz Commission and consequent legislative
developments. with a view to recommending. where appropriate, tax reform.
Methodology iDd AQProach
A review of relevant authority,liter@ture, principles and legislation.
Conclusion
To draw conclusions and recommendations regarding the merits of adopting a hybrid system in
South Africa and, where appropriate, recommend legislative reforms particularly with regard to
business income.Mercantile Law
LL.M. (Mercantile Law)