3. Electronic Theses and Dissertations (ETDs) - All submissions
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Item Balancing taxpayer confidentiality and the public's right to know(2018) Milo, DarioThis research report considers whether the provisions which protect taxpayer confidentiality in the Tax Administration Act (TAA) and the Promotion of Access to Information Act (PAIA) strike the appropriate constitutional balance between privacy and the efficiency of the tax system, and competing rights. These competing rights are freedom of expression, freedom of the media, access to information and open justice. These rights concern the public's right to know information of public interest. The question that is examined is whether the taxpayer confidentiality provisions qualify as reasonable and justifiable limitations on the competing rights. It is submitted that in relation to the prohibition against disclosure of taxpayer information (section 67(3) of the TAA), a public interest defence is required to ensure that the prohibition is constitutional. In relation to requests for taxpayer information in terms of PAIA, the public interest override should apply to section 35 as it does with all other grounds of refusal under PAIA, resulting in taxpayer information of public interest being made available to requesters. Finally, adjudications before the Tax Court should generally take place in public, in contrast to the position adopted in terms of section 124 of the TAA.Item The taxation liability of South African citizens seconded to the United Kingdom and the United States of America(2015) Chiman, JoshniThe globalisation phenomenon has enabled South African companies to place their employees in employment positions with international affiliates, based on skills demand and supply, improving business relations and the individual’s requests for personal growth. Such placements may be on secondment or a permanent basis. The placement of South African individuals in employment in the United Kingdom and the United States of America has raised a question as to which country holds the right to tax the employment income of the said individuals, which can be answered through the Double Taxation Agreements between South Africa and the United Kingdom and the United States of America. This report seeks to understand the taxation legislation of all three of the abovementioned countries and the effect of the Double Taxation Agreement (DTA) between them on the taxability of the individual’s employment income. It also compares the individual's tax position as a result of the DTAs for varied secondment time periods in each country.Item A comparitive study on the tax compliance burden and tax incentives for SMMEs in South Africa(2016-04-06) Ndlovu, MphagahleleSmall, medium and micro enterprises (SMMEs) play a key role in the development of the economy and are a significant contributor to employment. In South Africa (SA), SMMEs employ more than 68.2% of the work force in the private sector. To achieve the objective of economic growth, job creation as well as income redistribution, the government is actively promoting SMMEs. The SMMEs increase the average employment rate in SA by pulling into production unemployed low skilled labour, whose skills level is not sufficient to qualify for employment in larger firms. How do the South African tax compliance burden and tax incentives for SMMEs measure up in comparison to the tax compliance burden and tax incentives for SMMEs in the United Kingdom (UK) and the United States of America (USA)? The research reviews the tax compliance burden and tax incentives of SMMEs in SA in comparison to the tax compliance burden and tax incentives of the UK and the USA. The research was conducted through an extensive review of the literature. The literature review has indicated that tax compliance is one of the main burdens acting as a deterrent to the formalization of SMMEs for tax purposes. The review of the literature also indicated that National Treasury is trying very hard to ease the burden of tax compliance on SMMEs. Key words: Income tax, SMMEs, tax compliance costs, tax incentives, turnover tax, value-added tax, venture capital.