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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…
(more)
▼ 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 (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 08, 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. 08 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 08].
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.
Msiza, Vusumuzi Frank.
SARS' powers with regard to tax clearance certificates
.
Degree: 2017, University of South Africa
URL: http://hdl.handle.net/10500/23808
► The study aims to review the regulatory powers exercised by the South African Revenue Services (SARS) with regard to the issuing, decline or revocation of…
(more)
▼ The study aims to review the regulatory powers exercised by the
South African Revenue Services (SARS) with regard to the issuing, decline or revocation of a taxpayer’s tax clearance certificate, to highlight any remedial measures and procedures available to the aggrieved taxpayer in order to protect the right of taxpayers to fair administrative action in their dealings with SARS.
Previously, a tax clearance certificate was not issued in terms of any statute or provision of any Tax Act. However, since the introduction of the Tax Administration Act, as amended (TAA), the issuing of the tax clearance certificates are more efficiently regulated. The issuing of tax clearance certificate’s must conform to the values and principles prescribed for under current legislation, and more particularly, as espoused under the Constitution of
South Africa, 1996 (the Constitution).
However, it has been reported some taxpayer were experiencing unreasonable and incomprehensible delays in obtaining responses to the objections lodged with SARS for assessment. Taxpayers seeking resolution of their disputes with SARS, currently opt to incur litigation costs in order to obtain appropriate relief from the High Courts. Taxpayers must take note that there is nothing in Promotion of Administrative Justice Act (PAJA) or the common law, which empowers a Court to order an administrator to take action, including the making of a decision which the administrator is not lawfully allowed to make.
The study highlights remedial measures and procedures available to the aggrieved taxpayer to prevent the misapplication of fiscal power by SARS in the issuing of the taxpayer’s compliance status, thus protecting the right to fair administrative action in their dealings with SARS.
Taxpayers who are aggrieved by a decision taken by the Revenue Authority are encouraged to timeously address their grievances, commencing with the internal dispute resolution remedies provided for within the TAA.
Advisors/Committee Members: Uys, Werner Roux (advisor), Nieuwoudt, Margaret J (advisor).
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APA ·
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MLA ·
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CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Msiza, V. F. (2017). SARS' powers with regard to tax clearance certificates
. (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/23808
Chicago Manual of Style (16th Edition):
Msiza, Vusumuzi Frank. “SARS' powers with regard to tax clearance certificates
.” 2017. Masters Thesis, University of South Africa. Accessed March 08, 2021.
http://hdl.handle.net/10500/23808.
MLA Handbook (7th Edition):
Msiza, Vusumuzi Frank. “SARS' powers with regard to tax clearance certificates
.” 2017. Web. 08 Mar 2021.
Vancouver:
Msiza VF. SARS' powers with regard to tax clearance certificates
. [Internet] [Masters thesis]. University of South Africa; 2017. [cited 2021 Mar 08].
Available from: http://hdl.handle.net/10500/23808.
Council of Science Editors:
Msiza VF. SARS' powers with regard to tax clearance certificates
. [Masters Thesis]. University of South Africa; 2017. Available from: http://hdl.handle.net/10500/23808
University of South Africa
3.
Majola, Zwakele.
Small and medium enterprises : recommended checklist of indicators to reduce the probability of tax errors on gross income definition and general deduction formula
.
Degree: 2015, University of South Africa
URL: http://hdl.handle.net/10500/23740
► Small and medium enterprises (SMEs) play a significant role in the economy. However, SMEs face a number of obstacles and impediments that prevent them from…
(more)
▼ Small and medium enterprises (SMEs) play a significant role in the economy. However, SMEs face a number of obstacles and impediments that prevent them from developing and growing.
Government has introduced a number of initiatives to help develop and promote SMEs but SMEs still face many remaining obstacles and impediments which include non-compliance with tax legislation.
The main purpose of this dissertation is thus to help SMEs increase their level of tax compliance by developing a checklist of indicators that will help SMEs reduce the probability of tax errors occurring in respect of the gross income definition and general deduction formula.
Other sections of the income tax and other tax types were not considered as the study was confined to the gross income definition and general deduction formula. These untouched areas may be considered in future research
Advisors/Committee Members: Uys, Werner Roux (advisor), Nieuwoudt, Margaret J (advisor).
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Record Details
Similar Records
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❌
APA ·
Chicago ·
MLA ·
Vancouver ·
CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Majola, Z. (2015). Small and medium enterprises : recommended checklist of indicators to reduce the probability of tax errors on gross income definition and general deduction formula
. (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/23740
Chicago Manual of Style (16th Edition):
Majola, Zwakele. “Small and medium enterprises : recommended checklist of indicators to reduce the probability of tax errors on gross income definition and general deduction formula
.” 2015. Masters Thesis, University of South Africa. Accessed March 08, 2021.
http://hdl.handle.net/10500/23740.
MLA Handbook (7th Edition):
Majola, Zwakele. “Small and medium enterprises : recommended checklist of indicators to reduce the probability of tax errors on gross income definition and general deduction formula
.” 2015. Web. 08 Mar 2021.
Vancouver:
Majola Z. Small and medium enterprises : recommended checklist of indicators to reduce the probability of tax errors on gross income definition and general deduction formula
. [Internet] [Masters thesis]. University of South Africa; 2015. [cited 2021 Mar 08].
Available from: http://hdl.handle.net/10500/23740.
Council of Science Editors:
Majola Z. Small and medium enterprises : recommended checklist of indicators to reduce the probability of tax errors on gross income definition and general deduction formula
. [Masters Thesis]. University of South Africa; 2015. Available from: http://hdl.handle.net/10500/23740
University of South Africa
4.
Cilliers, Tanya.
Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa.
Degree: 2017, University of South Africa
URL: http://hdl.handle.net/10500/23149
► The purpose of this study was to develop a conceptual framework to aid in the reduction of the taxation gap in South Africa (SA) through…
(more)
▼ The purpose of this study was to develop a conceptual framework to aid in the reduction of the taxation gap in
South Africa (SA) through the use of third-party data and information technology. In order to develop a framework to prevent non-compliance, an understanding was required of the areas that would enable such a framework to be successful. Since governance, risk and compliance (GRC) is an emerging area in the corporate and information technology domain, organisations, including revenue bodies, are confronted with an increased risk and a growing number of regulatory, legal and other compliance requirements. The frame of reference for integrated governance, risk and compliance was used as base to determine the areas that had to be included in the new feasibility framework for the
South African Revenue Service (SARS) in order for the framework to enhance compliance. Thus, the frame of reference for integrated governance, risk and compliance
provided a contextual understanding of the areas that had to be reviewed in order to ensure that the framework that was developed adhered to all aspects that would make it a suitable and acceptable framework within SARS. Since the new conceptual framework will be used to address compliance and risk management, existing frameworks had to be considered – one in particular, namely the Compliance Risk Management Process as described by the Organisation for Economic Co-operation and Development (OECD). The OECD guidance note outlines compliance risk management as a structured iterative process for the “systematic identification, assessment, ranking, and treatment of tax compliance risks” that will enhance decision-making. This structural process is depicted in the Compliance Risk Management Process which can be used by revenue bodies, including SARS. Thus, once the different areas had been identified, discussed and understood, the existing Compliance Risk Management Process as described
by the OECD was discussed to identify how the new conceptual framework that would be developed as part of this study could enhance this existing framework. Finally the framework was developed by making use of an extended literature review on the main characteristics of ‘big data’, which was then tested with the use of two selected case studies and concluded with a comparative analysis of the case studies. Overall, the framework will aid to determine whether it is feasible to continue with a project to use third-party data and information technology to automate the detection and prevention of taxation gaps before spending too many resources without any significant effect on diminishing the taxation gap. It is therefore recommended that SARS implement this new feasibility framework as a pre-check in order to determine whether: there is third-party data available for a specific type of transaction that will result in the reduction of the taxation gap; the third-party data is
reliable and usable. If not, which changes are required from the third party in order to ensure that it can be linked to…
Advisors/Committee Members: Nieuwoudt, Margaret J (advisor), Wilcocks, Jolani S (advisor).
Subjects/Keywords: Taxation gap; Framework; Big data; Information systems; Information technology; Compliance; Tax evasion; Tax avoidance; Third party
Record Details
Similar Records
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Share »
Record Details
Similar Records
Cite
« Share
❌
APA ·
Chicago ·
MLA ·
Vancouver ·
CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Cilliers, T. (2017). Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa. (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/23149
Chicago Manual of Style (16th Edition):
Cilliers, Tanya. “Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa.” 2017. Masters Thesis, University of South Africa. Accessed March 08, 2021.
http://hdl.handle.net/10500/23149.
MLA Handbook (7th Edition):
Cilliers, Tanya. “Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa.” 2017. Web. 08 Mar 2021.
Vancouver:
Cilliers T. Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa. [Internet] [Masters thesis]. University of South Africa; 2017. [cited 2021 Mar 08].
Available from: http://hdl.handle.net/10500/23149.
Council of Science Editors:
Cilliers T. Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa. [Masters Thesis]. University of South Africa; 2017. Available from: http://hdl.handle.net/10500/23149
. 
Open Access Theses and Dissertations