A critical analysis of the development of tax avoidance in South Africa

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dc.contributor.authorMasehela, Kgabo
dc.date.accessioned2018-03-20T12:43:11Z
dc.date.available2018-03-20T12:43:11Z
dc.date.issued2011
dc.descriptionA research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation)en_ZA
dc.description.abstractTax avoidance is the legal utilisation of the tax regime to one's own advantage, to reduce the amount of tax that is payable by means that are within the law. Tax evasion entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities in order to reduce their tax liability, and includes, in particular, dishonest tax reporting (such as declaring less income, profits or gains than actually earned; or overstating the deductions). The revised general anti-avoidance measures were introduced in the Income Tax Act 58 of 1962 ('the Act') on 2 November 2006 in the form of section 80A to 80L, in order to replace the complicated and confusing as well as ineffective anti-avoidance measures contained in section 103(1).en_ZA
dc.description.librarianAC 2018en_ZA
dc.identifier.urihttps://hdl.handle.net/10539/24247
dc.language.isoenen_ZA
dc.subjectTax evasion -- South Africa.en_ZA
dc.subjectIncome tax -- Law and legislation -- South Africa.en_ZA
dc.subjectTax avoidanceen_ZA
dc.subjectPlanningen_ZA
dc.subjectLack of commercial substanceen_ZA
dc.subjectImpermissible tax avoidance arrangementsen_ZA
dc.subjectSubstance versus formen_ZA
dc.subjectMisuse and abuseen_ZA
dc.subjectReportable arrangementsen_ZA
dc.titleA critical analysis of the development of tax avoidance in South Africaen_ZA
dc.typeThesisen_ZA
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