School of Accountancy (ETDs)

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Browsing School of Accountancy (ETDs) by SDG "SDG-3: Good health and well-being"

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    An examination of tampon tax and how it effects the social, health and economical aspects of countries including a comparative analysis of how some countries have dealt with tampon tax
    (2019) Asmaljee, Sumaiyah Safi
    Tampon tax is a colloquial term in common usage describing taxes levied on female menstrual hygiene products that are taxed as luxury goods in spite of the fact these items are considered necessities such as food and medicine, which are either exempted or taxed at 0% in some countries. Tampon tax in South Africa is the levying of value-added tax (VAT), to female menstrual hygiene products. Internationally, activists have initiated various campaigns and protests for the removal of tampon tax as it is not regarded as a luxury but rather a necessity, and South Africa has followed suit. There have been various campaigns and initiatives towards making female menstrual hygiene products more affordable and/ or accessible to the females from low-income households in South Africa. Reduction in sales tax rates, removal of goods and services tax on female menstrual hygiene products and the utilisation of the income earned from sales tax on female menstrual hygiene products are options available to negate the economic effects of tampon tax on females in their reproductive years. This paper discusses tampon tax and its effect on social, health and the economic well-being of South Africa. The paper will include comparative analyses to what is being done in some countries to alleviate the negative effects of the tampon tax. This paper will also examine the value-added tax in South Africa. Arguments in favour of and against tampon tax are also discussed.
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    Reporting on the mental health of employees: a normative framework
    (2022) Wilkinson, John Jude
    Mental health is a pervasive problem in our current society. Mental health is influenced by stress, much of which derives from the workplace. In this way, organisations impact the mental health of their employees. Organisations are also impacted by employee mental health through the performance and productivity of employees. By preserving and supporting the mental health of their employees, organisations create value through human, intellectual, financial and social capital. There is currently no formal guidance on how organisations should address and report on employee mental health. This study serves as the first of its kind to address this issue through the development of a normative framework for employee mental health reporting. The study samples the integrated reports of the JSE Top 40 companies from 2017 to 2019 to identify aspects of mental health that are currently considered in the disclosures provided by these organisations. These disclosures are aggregated and categorised according to the pre-determined elements of the proposed framework. The current reporting practices on employee mental health are expanded to develop a comprehensive reporting model with practical recommendations. The model serves to guide organisations on how to report on their efforts to identify and address the mental health issues faced by their employees. The study contributed towards the limited body of knowledge about reporting on social issues and has implications for the performance of organisations and mental health awareness.
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    The Tax Residency of a Legal Person During the World Health Pandemic
    (University of the Witwatersrand, Johannesburg, 2022-06-30) Mhlongo, Nomsa Patience; Zijl, Wayne van; Cerbone, Dannielle
    It is common for directors to travel from their home jurisdiction to another jurisdiction to attend board meetings. At these Board meetings, the company’s tactical and operational decisions are made, resulting in the latter jurisdiction being the Place of Effective Management. Due to the Covid-19 pandemic, there is a lack of certainty t regarding the possible changes in the Place of Effective Management of a company due to the incapacity of the board members or senior executives to travel abroad given stringent travel restrictions. Numerous countries around the world have reacted to the Covid-19 pandemic with exceptional lockdowns, extremely limiting economic activity and the personal movement of their citizens. The concern may affect the company’s residence under domestic laws and influence the company’s tax jurisdictions. It is not out of the ordinary for foreign companies to have one or more board members who reside in South Africa, particularly if the foreign companies are subsidiaries of a group headquartered in South Africa. In case SARS were to require the eye that managerial decisions taken in South Africa during the lockdown by a CEO or other Board members of a foreign company have caused the foreign company to become a South African tax resident, at that point it be at risk of being taxed here as well as in the country where it is normally tax resident.
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    Trends in reporting on climate change, water and COVID-19 by JSE listed companies
    (University of the Witwatersrand, Johannesburg, 2022) Seedat, Zakiyyah; Lange, Yvette; Maroun, Warren
    Environmental, social and governance (ESG) information is increasingly demanded by stakeholders as companies face risks and opportunities due to ESG issues, such as climate change, water and COVID-19. ESG disclosure helps reduce information asymmetry for users of company reports and helps companies maintain their social licence to operate. Disclosure is voluntary and this introduces differences in the information disclosed by companies. This study analysed the annual, integrated and ESG reports of the top 40 Johannesburg Securities Exchange (JSE) listed companies. These reports were analysed following an interpretive approach to determine the extent of disclosure on climate change, water and COVID-19 in 2018, 2019 and 2020. This study also considered the change in disclosure on climate change and water over these three years. A disclosure checklist has been developed using professional literature. Content analysis has been used to codify the disclosed information with disclosures being scored using an ordinal scale. Descriptive statistics have been used to analyse and graphically present the data. Exploratory factor analysis has been used for the identification of major disclosure themes. This study contributes to existing research by considering the current state of ESG disclosure at a time when notable developments in the reporting environment have occurred. The findings indicate that companies have focused on quantitative and strategy-related disclosure, indicating the adoption of similar reporting practices by companies. The study also found that there was no significant change in climate change and water disclosure from 2018 to 2020