Thèses sur le sujet « Section of Taxation »
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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.
Texte intégralKay-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.
Texte intégralBain, 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.
Texte intégralFourie, 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.
Texte intégralSteenkamp, 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.
Texte intégralPoltash, Alex. « Repealing Section 1031 : The Economic Impact ». Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1280.
Texte intégralSchloemer, 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.
Texte intégralFlynn, 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.
Texte intégralGarrod, 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.
Texte intégralMuller, 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.
Texte intégralDissertation (MCom)--University of Pretoria, 2010.
Taxation
unrestricted
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.
Texte intégralOlson, 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/.
Texte intégralPrasarasatya, Sanya, et 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.
Texte intégralFaifi, 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.
Texte intégralNaon, 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.
Texte intégralSnyman, 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.
Texte intégralVan, der Westhuysen Gerdi, et 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.
Texte intégralENGLISH 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.
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.
Texte intégralENGLISH 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.
Nilson, Don Bruce. « Income taxation of the small business sector in Canada ». Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/24404.
Texte intégralBusiness, Sauder School of
Graduate
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.
Texte intégralThree 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.
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.
Texte intégralThe 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.
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.
Texte intégralThe 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.
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.
Texte intégralA 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.
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.
Texte intégralKamlana, 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.
Texte intégralKMBT_363
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.
Texte intégralSloan, 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.
Texte intégralBrumbaugh, 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.
Texte intégralMaster of Arts
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.
Texte intégralENGLISH 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.
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.
Texte intégralDissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia
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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
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.
Texte intégralO 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.
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.
Texte intégralSmith, 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.
Texte intégralÖztürk, 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.
Texte intégralMendes, 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.
Texte intégralAs 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.
info:eu-repo/semantics/publishedVersion
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.
Texte intégralTax 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.
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.
Texte intégralAgüero-Luyo, Gerardo-Arturo, et 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.
Texte intégralTrabajo de investigación
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.
Texte intégralTaboada, 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.
Texte intégralDurante 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.
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).
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.
Texte intégral« 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.
Texte intégralThesis (M.Com.)-University of KwaZulu-Natal, 2004.
Statham, Ian. « The section 6quin foreign tax rebate as an incentive for South African headquarter companies ». Thesis, 2016. http://hdl.handle.net/10539/22158.
Texte intégralThe 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
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.
Texte intégralThesis (M.Com.)-University of Natal, Pietermaritzburg, 2003.
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.
Texte intégralTrusts 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
Fouche, Charlene. « Taxation consequences of providing shares to employees through a trust ». Diss., 2012. http://hdl.handle.net/2263/23502.
Texte intégralDissertation (MCom)--University of Pretoria, 2012.
Taxation
unrestricted
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.
Texte intégralThis 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.
Chang, Chin-Chih, et 張欽智. « Taxation and Underground Economy:Two-Sector Growth Model ». Thesis, 2019. http://ndltd.ncl.edu.tw/handle/a75q3m.
Texte intégralHiepner, 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.
Texte intégralMercantile Law
LL.M. (Mercantile Law)