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1	Financing South Africa's national health insurance :\|bthe impact on the taxpayer / Joani Dahms Dahms, Joani January 2014 (has links) The tax system in South Africa makes provision for every South African citizen to contribute to a greater or lesser extent to funding the National Health Insurance (NHI), either through VAT or PAYE. However, as a result of the high unemployment rate, a large gap exists between tax and non-tax contributors. The question can now be asked whether it is fair that just a small percentage of taxpayers are responsible for the total funding of the NHI. Furthermore, it could be asked whether the taxpayer is aware of the additional tax burden the NHI will impose on him/her. The purpose of this research was to investigate three countries, namely, Brazil, Spain and Germany, where some form of NHI is in operation, in order to find a possible appropriate funding model for South Africa's NHI and, ultimately, to make conclusions and recommendations based on the outcomes. It was subsequently found that, although the taxpayer should be more heavily taxed in order to fund the NHI, there are a few other possibilities for distributing the tax burden more evenly. However, the impact of the proposed adjustment to increase VAT could have a negative impact on the non-taxpayer and might contribute to greater poverty in South Africa. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014 Financial implications Funding Health care for all Increased tax burden Increasing VAT International Health Insurance National Health Insurance Payroll taxes Tax surcharges Universal Health Care Befondsing Belastingbybetalings Finansiële implikasie Geskikte NGV modelle Gesondheidsorg vir alle inwoners Internasional gesondheidsorg Nasionale Gesondheidsorgversekering Toename in BTW Toename in belastinglas Werknemersbelasting Universele gesondheidsorg
2	Financing South Africa's national health insurance :\|bthe impact on the taxpayer / Joani Dahms Dahms, Joani January 2014 (has links) The tax system in South Africa makes provision for every South African citizen to contribute to a greater or lesser extent to funding the National Health Insurance (NHI), either through VAT or PAYE. However, as a result of the high unemployment rate, a large gap exists between tax and non-tax contributors. The question can now be asked whether it is fair that just a small percentage of taxpayers are responsible for the total funding of the NHI. Furthermore, it could be asked whether the taxpayer is aware of the additional tax burden the NHI will impose on him/her. The purpose of this research was to investigate three countries, namely, Brazil, Spain and Germany, where some form of NHI is in operation, in order to find a possible appropriate funding model for South Africa's NHI and, ultimately, to make conclusions and recommendations based on the outcomes. It was subsequently found that, although the taxpayer should be more heavily taxed in order to fund the NHI, there are a few other possibilities for distributing the tax burden more evenly. However, the impact of the proposed adjustment to increase VAT could have a negative impact on the non-taxpayer and might contribute to greater poverty in South Africa. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014 Financial implications Funding Health care for all Increased tax burden Increasing VAT International Health Insurance National Health Insurance Payroll taxes Tax surcharges Universal Health Care Befondsing Belastingbybetalings Finansiële implikasie Geskikte NGV modelle Gesondheidsorg vir alle inwoners Internasional gesondheidsorg Nasionale Gesondheidsorgversekering Toename in BTW Toename in belastinglas Werknemersbelasting Universele gesondheidsorg

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Financing South Africa's national health insurance :|bthe impact on the taxpayer / Joani Dahms

Financing South Africa's national health insurance :|bthe impact on the taxpayer / Joani Dahms