Text in Afrikaans / Hierdie navorsing is gerig op die vrylating van die gevangene en bet ten doel om aan die hand van 'n literatuurstudie, die Suid-Afrikaanse vrylatingstelsel binne die korrektiewe sisteem, histories met die nodige penologiese perspektief te beskryf. Aangesien bestaande Suid-Afrikaanse penologiese literatuur arm is aan inligting met betrekking tot die vrylating van die gevangene en meer spesifiek die vorme van vrylating, is verskeie bronne geidentifiseer ten einde historisiteit saam te vat en kontemporere beleid in die verband te bespreek. Alhoewel 1910 as vertrekpunt geneem is, is die fokus in die grootste mate geplaas op ontwikkeling sedert 1962. Bepaalde aksies deur onder andere die Inrigtingskomitee en Paroolraad kulmineer in die vrylating van die gevangene en om die rede bet die navorser ook die samestelling, bevoegdhede en werksaamhede van vermelde liggame nagevors en beskryf. / This research is aimed at the release of the prisoner and the objective is to historically elucidate the release system within the South African correctional system on the basis of a literature study, with the necessary penological perspective. Considering the fact that the existing literature on penology has hardly any information regarding the release of the prisoner and more specifically the different types of release, various sources have been identified in order to condense the historical information and to discuss contemporary policy in this regard. Although 1910 was taken as the starting point, the focus has largely been placed on development since 1962. Specific actions by, inter alia, the Institutional Committee and the Parole Board culminate in the release of the prisoner and for this reason the compilation, the competencies and the activities of the mentioned bodies were also described by the researcher. / M.A. (Penologie) / Sociology

Submitted in fulfillment of the requirement for the Degree of Master of Technology: Taxation, Durban University of Technology, 2013. / South Africa has seen tremendous changes since 1994, from the introduction of a new government to structural changes in tax administration; one of the challenges the government faced in the new democracy, was the restructuring of the tax system. Multiple tax amnesty programs were thus introduced between 1995 and 2010 to provide immunity for limited periods to citizens and small businesses for past non-compliance without being subjected to additional tax, interest, penalties or prosecution. Although extensive research conducted abroad has illustrated the potential problems and complexities that could arise from multiple amnesties, very little research has been conducted in South Africa to evaluate the viability of offering repeated amnesties. The emphasis in this study was therefore on the Small Business Tax Amnesty of 2006, and its primary purpose was to explore the effects that multiple tax amnesties have on compliance and whether it is possible for tax compliance to improve if further tax amnesties are introduced. This study used a quantitative research approach to gather data from 146 respondents from an Audit firm database containing information about taxpayers qualifying as small business who applied for amnesty and taxpayers that did not apply for amnesty between 1 August and 30 June 2007. Analysis of the data revealed that tax amnesties in South Africa should not be offered on a frequent basis to non-compliant taxpayers as it causes non-compliant taxpayers to anticipate further amnesties which could impact negatively on tax compliance as a whole. The findings also indicated that educating taxpayers about tax issues could result in better tax compliance thus contributing to the development of a fair and equitable society. Based on the findings, this study makes recommendations to government, the tax authority and policy makers regarding the effects of multiple tax amnesties.

Text in Afrikaans / Hierdie navorsing is gerig op die vrylating van die gevangene en bet ten doel om aan die hand van 'n literatuurstudie, die Suid-Afrikaanse vrylatingstelsel binne die korrektiewe sisteem, histories met die nodige penologiese perspektief te beskryf. Aangesien bestaande Suid-Afrikaanse penologiese literatuur arm is aan inligting met betrekking tot die vrylating van die gevangene en meer spesifiek die vorme van vrylating, is verskeie bronne geidentifiseer ten einde historisiteit saam te vat en kontemporere beleid in die verband te bespreek. Alhoewel 1910 as vertrekpunt geneem is, is die fokus in die grootste mate geplaas op ontwikkeling sedert 1962. Bepaalde aksies deur onder andere die Inrigtingskomitee en Paroolraad kulmineer in die vrylating van die gevangene en om die rede bet die navorser ook die samestelling, bevoegdhede en werksaamhede van vermelde liggame nagevors en beskryf. / This research is aimed at the release of the prisoner and the objective is to historically elucidate the release system within the South African correctional system on the basis of a literature study, with the necessary penological perspective. Considering the fact that the existing literature on penology has hardly any information regarding the release of the prisoner and more specifically the different types of release, various sources have been identified in order to condense the historical information and to discuss contemporary policy in this regard. Although 1910 was taken as the starting point, the focus has largely been placed on development since 1962. Specific actions by, inter alia, the Institutional Committee and the Parole Board culminate in the release of the prisoner and for this reason the compilation, the competencies and the activities of the mentioned bodies were also described by the researcher. / M.A. (Penologie) / Sociology

This study focuses on the structure and process of forgiveness as experienced by individuals, from the East London and surrounding areas, who either suffered gross human rights violations or who are related to someone who suffered gross human rights violations during the Apartheid era. Those who participated in the study testified at the Truth and Reconciliation Commission and expressed forgiveness towards the perpetrators of the violations. The aims of the study were to reveal: the participants' structure cif forgiveness, i.e. how they define forgiveness; the process of forgiveness, i.e. the changes that took place from the time of the violation up until the participants forgave the perpetrators: and, the relation. if any. between the participants' structure and process of forgiveness. It is argued that mainstream Psychology has neglected to study forgiveness because the subject matter is incompatible with the natural scientific method. For this reason, the study was approached from a hermeneutical paradigm. This was motivated by its ability to explicate the meaning and content of phenomena. Unstructured qualitative interviews were conducted with the participants. Data was analyzed using a multi-layered process of progressively deeper interpretation, employing a reading guide technique. Results indicated that authentic forgiveness is an unconditional commitment on the part of victims and survivors to relate positively towards the perpetrators. The relationship should include non-bitterness, non-vengeance, unconditional love and respect for their human rights. Another significant dimension of the structure of forgiveness is the fact that the desire for the truth is not abandoned although forgiveness has taken place. Forgiveness also does not take away the effects of the violation. This means that one does not forget although forgiveness has been granted. Results further indicate that the forgiveness process is highly complex, individualized and not instantaneous. The individuals have to deal with various intrapersonal conflicts and anxieties as a result of the violation, before forgiveness is explored as an option, and before they can finally forgive. Significant interrelations between the structure and process of forgiveness were also identified.

D.Litt. et Phil. (Philosophy) / Please refer to full text to view abstract

Tax amnesties are government programs that typically allow a short period of time for tax evaders to voluntarily repay previously evaded taxes without being subject to penalties and prosecution that discovery of such tax evasion normally brings. Tax amnesties differ widely in terms of coverage, tax types, and incentives offered. A state’s Voluntary Disclosure Programme is another avenue available to taxpayers to assist them in resolving their state tax delinquencies. This programme is an on-going programme as compared to a tax amnesty, which is there for a limited time period only. The main goal of the research was to describe the tax amnesty and the voluntary disclosure programmes in South Africa and to assess their advantages and disadvantages. This thesis also discussed another form of voluntary disclosure programme, referred to as an Offshore Voluntary Disclosure Programme, which allows taxpayers with unreported foreign bank accounts, and presumably unreported foreign income, to voluntarily disclose their affairs. The study found that, due to tax amnesties, Government raises more tax revenue not only in the short run from collecting overdue taxes but also by bringing former non-filers back into the tax system for the long run. It was also found that, initially short-run revenue brought in from overdue taxes will be positive for the first amnesty and then decline each time the amnesty is offered repeatedly. The reason for the decline in revenue might be that tax amnesties provide incentives for otherwise honest taxpayers to start evading taxes because they will anticipate the offering of future amnesties, thereby weakening tax compliance. The costs associated with amnesty programmes include negative long run revenue impact and also that amnesty programmes reduce compliance by taxpayers in the long-run. In South Africa tax amnesties, especially the voluntary disclosure programme, are likely to be successful since they will increase the revenue yield and also bring non-filers back on the tax rolls.

"First, this dissertation proposes to explore the practice of amnesties in dealing with violations of human rights vis-à-vis the obligation of states to punish and to prosecute gross violations of human rights and to guarantee effective remedies for victims. Secondly, it seeks to inquire, for purposes of meeting the first objective, into the validity of amnesties in international law with specific reference to the African Charter. Thirdly, on the strength of a selected case studies: South Africa and Moçambique, and informed by relevant jurisprudence drawn from the Inter-American human rights system and elsewhere, a critique informative of the recommendations as to how the African Court should deal with cases arising out of such amnesty situations will be attempted. Equally, similar reference will be made, albeit in an abridged way, to how amnesties could be dealt with at the political levels of the African Union (AU). Fourthly, the dissertation will inquire into why amnesties, which have been used to advance utilitarian ends of the communal good (national reconciliation) thereby ‘trumping individuals’ rights’, cannot at the same time, be so fashioned as to reconcile these especially relating to effective remedies for violations of human rights the amnesty seeks to address. Fifthly, in drawing on the foregoing, this study will, by way of recommendations, seek to outline criteria or conditionalities upon which amnesty should, if ever, be granted. ... The study consists of five chapters. Chapter one will provide the context in which the study is set. It highlights the basis and structure of the study. Chapter two endeavours to outline some of the basic concepts central to the study; amnesty, pardon as instruments of national reconciliation and the various avenues through which these has been effected in the past. In the main, the chapter attempts a problematisation of the concept of amnesty by which its validity and place in international law will be examined. Chapter three outlines the approaches to amnesty in South Africa and Moçambique and the countervailing state obligations to ensure rights protected in human rights instruments: to prosecute and punish violators and the rights of victims and their relatives to effective remedies. In the case of South Africa, the right to effective remedies is discussed within the context of the decision of the South African constitutional court in AZAPO. Chapter four attempts to grapple with the possibility of bringing a case before the African Court of Human Rights and how this case may, and should be decided in light of existing decisions of the African Commission on Human and Peoples’ Rights and available comparative jurisprudence on the subject. Chapter five will consist of a summary of the presentation and the conclusions drawn from the entire study. It will also make some recommendations as to how amnesty should be dealt with both at political level (AU) and at the level of the African Court in relation to human rights violations. In furtherance of this, it attempts an outline of directive criteria that should be applied." -- Chapter 1. / Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2004. / http://www.chr.up.ac.za/academic_pro/llm1/dissertations.html / Centre for Human Rights / LLM

A research report submitted to the Faculty of Arts, University of the Witwatersrand, Johannesburg, in partial fulfillment of the requirements for the degree of Master of Arts (History) February 2013 / This study examines the gendered histories of two black women who both narrated their personal testimonies in self-authored narrations for public consumption, and who both testified at the South African Truth and Reconciliation Commission (TRC). It situates the politics of subjectivity, memory and historical consciousness within the social constructivist and hermeneutical theoretical frameworks of Butler and Ricoeur respectively; and through a generative process, working with their TRC testimonies and subsequent oral interviews, it examines self-narrativity, subject formation and the formation of female selfhood in the formation of gendered historical consciousness