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You searched for +publisher:"University of South Africa" +contributor:("Engelbrecht, A. C"). Showing records 1 – 2 of 2 total matches.

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University of South Africa

1. Westraadt, Petrus. Ecological taxation and South Africa's agricultural sector : international developments and local implications .

Degree: 2017, University of South Africa

URL: http://hdl.handle.net/10500/23107 

The study focussed on the research question namely: “How will the introduction of new ecological taxes impact the South African agricultural sector?” To answer the question, eight international eco-taxes were selected and further investigated. The nature and history of each eco-tax was examined. The effects or expected effects (where implementation have not yet taken place) of the eco-taxes on the agricultural sectors of the foreign countries, were then considered. The study continued by considering the possible impact on South African agriculture, should these taxes be implemented in South Africa. This was accomplished by extrapolating the foreign effects previously investigated. Mindful of findings, recommendations were then made of what eco-taxes could be implemented which will not impede South African agriculture. It was concluded that the British Climate Change Levy and Climate Change Agreement scheme, Australian Carbon Farming Initiative and Swedish meat consumption tax could be considered for implementation. Advisors/Committee Members: Nieuwoudt, Margaret J (advisor), Engelbrecht, A. C (advisor).

Subjects/Keywords: Agriculture; Carbon dioxide (CO2); Carbon sink; Carbon tax; Climate change; Double dividend hypothesis; Ecological taxation (eco-tax); Emissions; Energy; Food security; Global warming; Greenhouse gas (GHG); Livestock; Pollution

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Westraadt, P. (2017). Ecological taxation and South Africa's agricultural sector : international developments and local implications . (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/23107

Chicago Manual of Style (16th Edition):

Westraadt, Petrus. “Ecological taxation and South Africa's agricultural sector : international developments and local implications .” 2017. Masters Thesis, University of South Africa. Accessed March 06, 2021. http://hdl.handle.net/10500/23107.

MLA Handbook (7th Edition):

Westraadt, Petrus. “Ecological taxation and South Africa's agricultural sector : international developments and local implications .” 2017. Web. 06 Mar 2021.

Vancouver:

Westraadt P. Ecological taxation and South Africa's agricultural sector : international developments and local implications . [Internet] [Masters thesis]. University of South Africa; 2017. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/10500/23107.

Council of Science Editors:

Westraadt P. Ecological taxation and South Africa's agricultural sector : international developments and local implications . [Masters Thesis]. University of South Africa; 2017. Available from: http://hdl.handle.net/10500/23107


University of South Africa

2. Goldswain, George Kenneth. Remission of penalties in income tax matters .

Degree: 2009, University of South Africa

URL: http://hdl.handle.net/10500/2104 

The additional tax ("penalties") imposable in terms of section 76(1) of the Income Tax Act (No 58 of 1962) when a taxpayer is in default, can be very harsh (up to 200% of the tax properly chargeable). The Commissioner may, in terms of section 76(2)(a), remit any penalty imposed, as he sees fit. However, when there was intent on the part of the taxpayer to evade the payment of tax, the Commissioner may not remit any portion of the 200% penalty imposable, unless he is of the opinion that "extenuating circumstances" exist. This dissertation examines the meaning of "extenuating circumstances", as interpreted by the judiciary, and lists the factors and defences that a taxpayer may plead to justify a remission of penalties, both in the case of an intention by the taxpayer to evade tax and in cases where the taxpayer is merely in default of section 76(1). Advisors/Committee Members: Engelbrecht, A. C (advisor).

Subjects/Keywords: Section 76; Additional tax; Penalties; Discretion; Extenuating circumstances; Mitigating circumstances; Constitution; Remission; Defences; Pleas

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Goldswain, G. K. (2009). Remission of penalties in income tax matters . (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/2104

Chicago Manual of Style (16th Edition):

Goldswain, George Kenneth. “Remission of penalties in income tax matters .” 2009. Masters Thesis, University of South Africa. Accessed March 06, 2021. http://hdl.handle.net/10500/2104.

MLA Handbook (7th Edition):

Goldswain, George Kenneth. “Remission of penalties in income tax matters .” 2009. Web. 06 Mar 2021.

Vancouver:

Goldswain GK. Remission of penalties in income tax matters . [Internet] [Masters thesis]. University of South Africa; 2009. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/10500/2104.

Council of Science Editors:

Goldswain GK. Remission of penalties in income tax matters . [Masters Thesis]. University of South Africa; 2009. Available from: http://hdl.handle.net/10500/2104

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