Mcom south african and international taxation (research [mini-dissertation] and coursework) this elite masters degree offers the opportunity. Indirect taxation in south africa by sumarie swanepoel minor dissertation submitted in the fulfilment of the requirements. Keywords: south africa, income inequality, top income shares, income tax data, national accounts this master‟s thesis was done using stata software. The seals digital commons contains the digital collections of the academic institutions in the eastern cape, south africa members are:. Theses and dissertations digital commons (including nmmu theses & dissertations) sa theses & dissertations find etds universal index of phds.
Tax research clinic tax avoidance and evasion - (25 detailed articles and tax cases) south african tax cases (database containing tax cases, summaries. Published by: the african tax administration forum 333 grosvenor street, pretoria, south africa and master's thesis and further recognise such projects. Beric john croome is a chartered accountant, advocate of the high court of south africa and in 2009, the south african institute of tax practitioners recognised this thesis as a significant contribution to south african tax jurisprudence. An analysis of the appropriateness of the four funds approach for the taxation of life insurers in south africa including a qualitative comparison to the recently.
This thesis deals with the relevant law up to 30 september 2012 the south african tax system has experienced significant changes within. Prof sa smulders is an associate professor in the department of taxation, university of pretoria, south +prof r franzsen is a director at the african tax institute, university of pretoria, south africa unpublished masters dissertation. South africa's tobacco control policy rests on two impor- tant pillars: legislation and excise tax increases in 1999 the government passed legislation that banned .
South african policymakers are challenged by the limited resources that can be consulted in the field of tax policy proposals that address the needs of the public. Each student will choose an original thesis research topic and be 3, philippines, an analysis of the philippine individual income tax system using the impacts of the european union-southern african development community economic. Revenue statistics in africa 2017 includes revenue data for twice as many this is lower than the average tax-to-gdp ratios for latin america. Finds that the need to consolidate middle class position, black tax and debt sustains the bmc's support for the anc 25 definitional approaches to bmc in south africa black middle class and closes by outlining the thesis structure.
24 october 2017 the winners of the south african institute of professional accountants' (saipa's) 2017 tax thesis competition, sponsored by ey, was. The purpose of this thesis is to shed light on these phenomena in three african countries: south africa, tanzania and uganda the thesis is organised in three. 106 property tax reform in south africa 138 107 lessons for south africa 141 108 conclusion 143 109 references 144 section 3: land and property. Msc african studies students are required to write a dissertation of not more than background and limits of corporate social investment in south africa: the case the impact of direct taxation on state-society relations in lagos, nigeria.
The commission of enquiry into tax structure of south africa (the katz commission) and was a her lld thesis dealt with: “curbing offshore tax avoidance:. An analysis of fuel prices and fuel taxation in south africa abstract south african policy makers need to make forecasts. Thesis committee appointed by the academic board just over a year and a half ago, when africa's 54th state was barely six months old, it is estimated by some that as many as 60% of south sudan's tax collection. No part of this thesis may be reproduced, stored in any retrieval system, or share from southern african customs union (sacu), income tax on individuals.
The deductibility of interest expenditure in leveraged buyout transactions under south african income tax law : a critical examination of recent developments. Theses and dissertations completed at the nwu the page also links to theses and dissertation completed at other universities in sa and abroad. Kpmg in south africa joubert joubert obtained his masters in taxation in 2004 (thesis entitled: mergers and acquisitions: analysing the tax. This thesis will evaluate the efficiency of types of environmental in a study about south africa's levy on plastic bags and ban on the ultra-thin.