South Africa’s unemployment rate is amongst the highest in the world. It accounts for approximately two percent of global unemployment. The South African government has recognised the importance of job creation and expressed its willingness to help create more jobs. A comprehensive set of policies is necessary to expand long-term job growth in South Africa. Thus, the government should identify and implement new and effective policies that will help create more jobs. In this study, the tax incentives available to support job creation in Brazil, Russia, India and China and South Africa (BRICS), are researched. The purpose of this study is to perform a comparison of the tax incentives available to support job creation in South Africa with the tax incentives available to support job creation in the BRIC countries. The first objective of the comparison was to evaluate whether the tax incentives that are available to support job creation in South Africa are on par with those available to support job creation in the BRIC countries. The second objective of the comparative study was to identify tax incentives that are available in BRIC countries for job creation that are not available in South Africa so that the government may consider whether these incentives are feasible in South Africa. It was found that the tax incentives that support job creation in South Africa are in some instances on par with, and in some instances even exceed, the tax incentives that are available to support job creation in the BRIC countries. AFRIKAANS : Suid-Afrika’s werkloosheidskoers is van die hoogste in die wêreld. Dit verteenwoordig ongeveer twee persent van wêreldwye werkloosheid. Die Suid-Afrikaanse regering het die belangrikheid van werkskepping erken, en sy gewilligheid om meer werkgeleenthede te skep, bevestig. ‘n Omvattende beleidsraamwerk is nodig om die langtermyn groei in werksgeleenthede in Suid-Afrika te bevorder. Die regering behoort derhalwe nuwe en effektiewe programme om werkskepping te bevorder, te identifiseer en te implementeer. In hierdie studie word die belastingaansporings wat werkskepping in Brasilië, Rusland,Indië, China en Suid-Afrika (BRICS) bevorder, nagevors. Die doel van hierdie studie is om ‘n vergelyking te doen van die belastingaansporings wat beskikbaar is om werkskepping in Suid-Afrika te ondersteun, met die belastingaansporings om werkskepping te bevorder in die BRIC lande. Die eerste oogmerk met die vergelyking was om te evalueer of die belastingaansporings wat beskikbaar is om werkskepping in Suid-Afrika te ondersteun vergelykbaar is met wat beskikbaar is om werkskepping in die BRIC lande te bevorder. Die tweede oogmerk van die vergelykende studie om belastingaansporings wat in die BRIC lande beskikbaar is om werkskepping te bevorder, wat nie in Suid-Afrika beskikbaar is nie, te identifiseer sodat die regering kan oorweeg of hierdie aansporings haalbaar is in Suid-Afrika. Daar is bevind dat die belastingaansporings wat beskikbaar is om werkskepping in Suid- Afrika te ondersteun, in sommige gevalle vergelykbaar, en in ander gevalle selfs beter is, as die belastingaansporings wat in die BRIC lande beskikbaar is om werkskepping te bevorder. / Dissertation (MCom)--University of Pretoria, 2011. / Taxation / unrestricted

The South African Revenue Service (SARS) introduced tax incentives for the small, medium and micro enterprises (SMMEs) in 2001. These incentives were introduced to assist small business in stimulating economic activity, creating jobs and alleviating poverty. This policy decision is not unique to South Africa. Many other countries offer incentives to small businesses for a variety of reasons, which may differ from country to country. However, it is generally understood that small businesses often face challenges which require the State to intervene in the form of tax incentives. South Africa operates on a global economic platform. It is imperative that its efforts are comparable against those of its counterparts so that it can assess its situation and be able to channel resources in the right direction. This study uses a qualitative systematic literature review to compare the tax incentives offered to SMMEs in South Africa and Australia .Australia has been chosen because it is a developed country and also because it has a mature and simplified legislation. The findings of this study show that South Africa has provided good incentives, particularly in the area of attracting small businesses into the tax base but once these small businesses are in the base, there is nothing to ensure that they grow. On the other hand, Australia has not done much to bring small businesses into the tax base, but it provides good incentives, sufficient to enable business growth for those already in the system. One of the challenges faced by many small businesses is cash flow resources. This study has found that Australia’s tax incentives empower small businesses in the area of cash flow, as compared with the situation in South Africa. Future research studies should investigate the extent to which the respective small businesses are aware of the tax incentives available to them. That is, it must be established how far each country has gone in ensuring that small businesses are familiar with all the incentives at their disposal. / Die Suid-Afrikaanse Inkomstediens (SAID) het belastingaansporings skemas vir die klein, medium en makro-ondernemings (KMMOs) in 2001 ingestel. Hierdie aansporings is ingestel om die klein besighede te help om ekonomiese aktiwiteite te stimuleer, werk te skep, asook om armoede te verlig. Hierdie beleidsbesluit is nie uniek aan Suid-Afrika nie. Menige ander lande bied aansporings aan die klein ondernemings vir ‘n verskeidenheid van redes. Alhoewel hierdie redes kan verskil van land tot land, word dit algemeen verstaan dat klein ondernemings dikwels uitdagings ervaar wat vereis dat die staat ingryp in die vorm van belasting-aansporings. Suid-Afrika werk in ‘n wêreldwye ekonomiese platform. Dit is noodsaaklik dat Suid-Afrika se pogings met die van sy eweknieë vergelyk word om sodoende die huidige situasie te evalueer en in staat te wees om hulpbronne in die regte areas beskikbaar te stel. Hierdie studie maak gebruik van ‘n kwalitatiewe sistematiese literatuur oorsig om die belastingaansporings in beide Suid-Afrika en Australië vir KMMO’s te vergelyk. Australië is gekies weens die feit dat dit ‘n ontwikkelde land is en ook omdat dit oor goed ontwikkelde en eenvoudige wetgewing beskik. Die bevindinge van hierdie studie toon dat Suid-Afrika goeie belastingaansporings het, veral op die gebied om die klein ondernemings in die belastingbasis in te trek, maar wanneer hierdie klein ondernemings in die basis is, is daar niks in plek om te verseker dat hulle verder groei nie. Aan die ander kant, het Australië nie veel gedoen om klein besighede in die belastingbasis belastingbasis in te bring nie, maar Australië bied goeie voordele wat tot besigheidsgroei lei vir diegene wat reeds in die belastingsbasis ingeskakel is. Een van die uitdagings van baie klein besighede is kontantvloeibronne. Hierdie studie het bevind dat, Australië se belastingaansporings, die klein ondernemings se kontantvloei bevorder in teenstelling met die posisie in Suid-Afrika. Toekomstige Toekomstige navorsingstudies moet die mate waartoe die onderskeie klein ondernemings bewus is van die belastingaansporingsskemas wat beskikbaar is, ondersoek. Dit wil sê, daar moet vasgestel word hoe ver elke land gegaan het om te verseker dat kleinondernemings vertroud is met al die moontlikhede tot hulle beskikking. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / Unrestricted

Individuals are constantly on the lookout for tax incentives or ways in which they can pay less tax without ending up in the tax authorities‟ bad books. Driven by the desire for a better life, individuals are willing to try everything within their legal powers and rights to avoid having to pay exorbitant taxes. South African employees are in no way an exception to these circumstances. Urged on by their belief that South African taxes are unreasonably high, individuals have crossed international borders in the hope of finding a location where their income will not be subject to exorbitant taxes. Research on the effects of taxation on labour migration has been carried out in countries such as Australia, the Netherlands, Norway and Indonesia. Although greatly affected by the growing population of labour migration, the majority of the research conducted in South Africa with regard to labour migration has focused mainly on the reasons motivating migration among skilled South African labourers. As far as could be determined, little or no research has been conducted to assess whether the reasons (inter alia, the South African personal income tax system) cited by South Africans justify the rapid rate at which South Africans flee from the country. The aim of this study is to establish whether South African employees working in the Netherlands and Australia receive any tax incentives or beneficial tax treatment that they otherwise would not have received had they remained employed in South Africa. This objective will be achieved by assessing whether a South African employee is placed in a more beneficial tax position when they accept international employment assignments in the Netherlands and Australia as opposed to the tax position they would find themselves in should they turn down any and all international employment assignments (i.e. remain employed in South Africa no matter what). The study will discuss the tax principles an employee will be subject to upon accepting an international employment assignment in either Australia or the Netherlands. The tax principles of the respective countries will then be compared to those applicable to employees who remain employed in South Africa. This comparison will be conducted with the primary objective of establishing in which of the three countries a South African employee receives the most beneficial tax treatment. AFRIKAANS : Individue is voortdurend op die uitkyk vir belastingtoegewings of maniere waarop hulle minder belasting kan betaal sonder om by die belastingowerheid in die moeilikheid te kom. Aangedryf deur die begeerte vir 'n beter lewe, is individue bereid om alles te probeer om binne hul wetlike magte en regte te voorkom dat hulle buitensporige belasting betaal. Suid-Afrikaanse werknemers is geen uitsondering in hierdie verband nie. Gemotiveer deur hul siening dat Suid-Afrikaanse belasting onredelik hoog is, het individue internasionale grense oorgesteek het in die hoop om 'n plek te vind waar hul inkomste nie onderhewig sal wees aan buitensporige belasting nie. Navorsing oor die effek van belasting op arbeidsmigrasie is in lande soos Australië, Nederland, Noorweë en Indonesië onderneem. Die meeste van hierdie navorsing het gefokus op die redes waarom geskoolde Suid-Afrikaanse werkers emigreer. Sover vasgestel kon word, is min of geen navorsing gedoen om te bepaal of die redes (onder meer, die Suid-Afrikaanse persoonlike inkomstebelastingstelsel) aangehaal deur Suid- Afrikaners die vinnige tempo regverdig waarteen Suid-Afrikaners die land verlaat nie. Die doel van hierdie studie is om vas te stel of Suid-Afrikaanse werknemers in Nederland en Australië enige belastingtoegewings of voordelige belastingbehandeling ontvang wat hulle nie sou ontvang het as hulle in Suid-Afrika in diens gebly het nie. Hierdie doel sal bereik word deur te bepaal of 'n Suid-Afrikaanse werknemer in 'n meer voordelige belasting posisie geplaas word wanneer hulle internasionale indiensnemingsopdragte in Nederland en Australië aanvaar, in teenstelling met die belasting posisie waarin hulle hulself sal bevind indien hulle alle internasionale indiensneming werkopdragte van die hand wys (maw tot elke prys in Suid-Afrika in diens bly). Die studie sal die belastingbeginsels bespreek waaraan 'n werknemer onderhewig sal wees by die aanvaarding van 'n internasionale indiensnemingsopdrag in Australië of Nederland. Die belastingbeginsels van die onderskeie lande sal dan vergelyk word met dié wat van toepassing op werknemers wat in Suid-Afrika in diens bly. Hierdie vergelyking sal plaasvind met die primêre doel om te bepaal in watter van die drie lande 'n Suid-Afrikaanse werknemer die mees voordelige belastinghantering ontvang. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Mabaso, ND 2011, An international comparative study of the effect of personal income tax on labour migration, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03122012-125824 / > F12/4/170/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

A quarter of the labour force in South Africa is currently unemployed. The majority of the unemployed are between the ages of 18 and 29 years. The causes of these poor employment statistics has been widely debated, however, the cost of unskilled South African labour is a common thread. One of the solutions to improve the statistics is to implement tax incentives to reduce the cost of labour, which would theoretically increase the demand of the labour. Countries such as the United States of America have implemented some form of tax incentive to promote job creation over the years. South Africa has, however, not used this alternative to deal with unemployment. The problem had escalated to such a state that the Government announced in 2011 that it would spend R5 billion on job creation and announced that the funds would be spent through the implementation of a youth wage subsidy. Current studies on policy choices to promote job creation in South Africa discuss the possible tax incentives which could be implemented. However, these studies have not evaluated the successes of these incentives in other countries and whether it would be possible to apply them to a South African context. The proposed youth wage subsidy has not been analysed in terms of the incentives implemented in other countries to determine whether or not they would be successful in South Africa. The aim of the study was to determine if there was a gap in the tax legislation with regard to motivating job creation and how this gap could best be filled. This was achieved by firstly, analysing the key causes of unemployment in South Africa, and secondly, determining whether any of the current tax legislation measures deal with those causes. Two tax incentives implemented in the United States of America were analysed for their successes and failures in order to determine what South Africa needs to do if it was to implement any similar incentives. Finally, the National Treasury’s discussion paper on its proposed youth wage subsidy was analysed against the findings identified above to determine whether the subsidy is viable in the South African labour market. AFRIKAANS : ’n Kwart van die arbeidsmag in Suid-Afrika is tans werkloos met die meeste werkloses tussen die ouderdom van 18 en 29 jaar. Daar word reeds geruime tyd geredeneer oor die oorsaak van die swak arbeidstatistieke, tog is daar ooreenstemming dat die koste van ongeskoolde arbeid in Suid-Afrika ’n bydraende faktor is. Belastingaansporings wat die koste van arbeid verminder en dus teoreties die vraag na arbeid verhoog, kan moontlik die swak arbeidstatistieke verbeter. Lande soos die Verenigde State van Amerika het met verloop van jare sekere belastingaansporings ingestel om werkskepping te bevorder. Suid-Afrika het egter nog nie dié alternatief gebruik om die probleem van werkloosheid aan te pak nie. Die probleem het sulke afmetings aangeneem dat die regering in 2011 bekend gemaak het dat hy R5 biljoen aan werkskepping sal bestee in die vorm van die implementering van ’n jeugloonsubsidie. Huidige navorsing oor beleidskeuses om werkskepping in Suid-Afrika te bevorder, handel oor die moontlike belastingaansporings wat ingestel kan word. Dié navorsing evalueer egter nie die sukses van hierdie aansporings in ander lande of die moontlikheid van die toepassing daarvan op Suid-Afrikaanse omstandighede nie. Die huidige navorsing ontleed ook nie die voorgestelde jeugloonsubsidie aan die hand van die aansporings wat in ander lande ingestel is om sodoende te bepaal of dit hier sal slaag nie. Die doel van die navorsing was om te bepaal of daar ’n gaping in die wetgewing oor belasting is ten opsigte van die aanmoediging van werkskepping en hoe sodanige gaping ten beste gevul kan word. Dié navorsing het in sy doel geslaag deur eerstens die sleuteloorsake van werkloosheid in Suid-Afrika te ontleed en tweedens te bepaal of enige van die huidige belastingwetgewingsmaatreëls daardie oorsake aanspreek. Die sukses én mislukking van twee belastingaansporings wat in die Verenigde State van Amerika ingestel is, te ontleed ten einde te bepaal wat Suid-Afrika moet doen indien hy enige soortgelyke aansporings sou implementeer. Ten laaste is die besprekingsdokument oor die voorgestelde jeugloonsubsidie van die Nasionale Tesourie ontleed aan die hand van bogenoemde bevindings om te bepaal of die subsidie in die Suid-Afrikaanse arbeidsmark lewensvatbaar sou wees. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

The objective of this study is to restrict the emission of greenhouse gasses by investigating if this objective would be reached by the implementation of a tax. Global warming is caused by the emission of greenhouse gasses into the atmosphere. In order to restrict global warming it is necessary for individuals and entities to act in a more environmentally friendly manner and to emit less greenhouse gasses. A further objective of this study is to investigate various measures that can be used as an incentive to restrict the emission of greenhouse gasses. This study found that the main emitters of greenhouse gasses are power stations, industries and the transport sector. This study will therefore focus on the reduction of greenhouse gasses in these areas. The way to identify methods used to reduce greenhouse gas emissions, is to investigate the techniques that first world countries use to reduce greenhouse gas emissions, to judge the level of success they achieved and to compare their methods to the definition of a “good tax”. It was found that “cap-and-trade” is a better model than carbon tax for the reduction of greenhouse gas emissions by power stations and industries. It was also found that a combination between a tax on fuel and a tax calculated on greenhouse gas emissions per kilometre for each individual vehicle will result in the greatest reduction in the emission of greenhouse gasses produced by the transportation sector. AFRIKAANS : Die doelwit van hierdie studie is om die vrystelling van groenhuis uitlaatgasse te beperk deur ondersoek in te stel of die doelwit bereik kan word deur die implementering van 'n belasting. Globale aardverwarming word veroorsaak deur 'n oormaat vrystelling van groenhuisgasse in die atmosfeer. Om globale aardverwarming te beperk, sal individue, sowel as entiteite, meer omgewingsvriendelik moet optree deur minder groenhuisgasse vry te stel. 'n Verdere doelwit van hierdie studie is om verskeie metodes, insluitende belasting, te ondersoek waardeur die vrystelling van groenhuisgasse verminder kan word. In die studie is vasgestel dat kragstasies, industrieë en vervoerstelsels die hoofvrystellers van groenhuisgasse is. Die fokus van die studie is dus gerig op die vermindering van groenhuisgasvrystelling spesifiek in hierdie areas. Die wyse om metodes, wat gebruik word om groenhuisgasvrystellings te verminder, te identifiseer, is om die tegnieke wat in eerste wêreldlande gebruik word te ondersoek, om die vlak van sukses wat daarmee bereik word, te bepaal en om daardie metodes teen die definisie van 'n “goeie belasting” te toets. Daar is gevind dat “uitlaatgas handel” 'n beter model is as koolstofdioksiedbelasting ten einde 'n vermindering van groenhuisgasvrystellings deur kragstasies en industrieë te bewerkstellig. Daar is ook gevind dat ‘n kombinasie van ‘n belasting op brandstof en ‘n belasting bereken op groenhuisgasvrystellings per kilometer van elke individuele voertuig die grootste vermindering in groenhuisgasvrystellings in die vervoerstelsel sal meebring. Copyright / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted