Lesotho Revenue Authority became operational in January 2003, when introducing the Authority the main aim was to increase revenue effectively through acquisition of skilled staff, increase integrity and effective use of automated systems. However, it seems that some of the systems that the department employs to collect revenue are not effective. There are no legal frameworks in place to ensure that regulations are enforceable. Performance appraisal is not practiced. There is no adequate publicity to make taxpayers aware of tax policies and compliance. This paper examines the effectiveness of tax collection system at customs and excise. This study is a qualitative case study approach. Most of the primary data will be collected from the use of open ended questionnaires and in-depth interview schedules which make an allowance to a greater internal between the researcher and the interviewee. A sample of 50 employees was used with the objective that employees were chosen on the basis of knowledge of the organisation and therefore purposive sampling was used. Descriptive statistics was used to analyse data and it included frequency distribution whereby the responses were presented in a tabular form and bar charts. The research findings revealed that department of Customs and Excise does not have an effective system for its collection of tax. Their administration is very poor performance appraisal is not practiced and there is not enough publicity on tax policies and compliance. In order to improve the effectiveness of the system, Customs and Excise should consider setting new policies and regulations which are in line with their current operation. Performance appraisal and reward system should also be taken into consideration to improve efficiency among the employees and lastly the use of different radio stations should be considered as awareness campaign on tax policies and compliance. / Thesis (MBA)-University of KwaZulu-Natal, 2007.

Customs duty represents an inescapable financial obligation in international trade. Such duties are determined by valuing the imported goods according to the classification of the goods. To classify the goods under an appropriate tariff heading is notoriously difficult – despite the almost trite principles from judicial decisions amongst the jurisdictions discussed in this study, such as the European Union, Australia, Canada and the United States of America. In South Africa, the Customs and Excise Act 91 of 1964 defines the ambit of customs duties and ratifies the Harmonised System ("HS"). The HS allows for a uniform approach to tariff classification used by countries across the world accounting for in excess of 95% of the world trade. Countries that employ this system are obliged to incorporate the HS into such country's domestic legislation and to use all headings and subheadings of the HS without addition or alteration, together with the numerical codes and to apply the General Rules for Interpretation and all section, chapter and subheading notes. Classification of goods is to be done objectively at the time of presentation of the goods to the tax authorities. The intentions of the importer or the descriptions of the goods in advertisements and manuals constitute inadmissible evidence. In the recent judgment of Smith Mining Equipment (Pty) Ltd v The Commissioner: South African Revenue Service1 ("Smith Mining") the court, however, opined that it was not obliged to consider the notes referred to above, in the absence of evidence on use of the specific vehicles at the different locations allowed for in the Tariff Headings. The Court expected the importer to present evidence on use and relied on evidence from the manual, whilst it ignored the evidence that the importer presented structured along the applicable tariff notes. The court's approach clamped on the Additional Rules in the USA and the more liberal approach applied in Canada, but stands in conflict with the approach in the European Union and the trite principles from the South African case law. / LLM (Import and Export Law), North-West University, Potchefstroom Campus, 2015

Customs duty represents an inescapable financial obligation in international trade. Such duties are determined by valuing the imported goods according to the classification of the goods. To classify the goods under an appropriate tariff heading is notoriously difficult – despite the almost trite principles from judicial decisions amongst the jurisdictions discussed in this study, such as the European Union, Australia, Canada and the United States of America. In South Africa, the Customs and Excise Act 91 of 1964 defines the ambit of customs duties and ratifies the Harmonised System ("HS"). The HS allows for a uniform approach to tariff classification used by countries across the world accounting for in excess of 95% of the world trade. Countries that employ this system are obliged to incorporate the HS into such country's domestic legislation and to use all headings and subheadings of the HS without addition or alteration, together with the numerical codes and to apply the General Rules for Interpretation and all section, chapter and subheading notes. Classification of goods is to be done objectively at the time of presentation of the goods to the tax authorities. The intentions of the importer or the descriptions of the goods in advertisements and manuals constitute inadmissible evidence. In the recent judgment of Smith Mining Equipment (Pty) Ltd v The Commissioner: South African Revenue Service1 ("Smith Mining") the court, however, opined that it was not obliged to consider the notes referred to above, in the absence of evidence on use of the specific vehicles at the different locations allowed for in the Tariff Headings. The Court expected the importer to present evidence on use and relied on evidence from the manual, whilst it ignored the evidence that the importer presented structured along the applicable tariff notes. The court's approach clamped on the Additional Rules in the USA and the more liberal approach applied in Canada, but stands in conflict with the approach in the European Union and the trite principles from the South African case law. / LLM (Import and Export Law), North-West University, Potchefstroom Campus, 2015

South Africa is currently an emerging economy and has various trade agreements with the United States of America and the United Kingdom according to which South Africa enjoys different preferential rules of origin. In some respects, current customs and excise legislation relating to rules of origin places South Africa at a disadvantage in the global arena. In some cases, preferential rules of origin with developed countries benefit South Africa little if they are not properly structured, or if the rules of various trade agreements contradict each other. The aim of this study was to ascertain whether South Africa’s rules of origin are sufficiently aligned with those of more developed economies to improve the economy, thereby increasing trade growth and tax revenue. This study compared the South African rules of origin with rules of origin that are applied in another developing country, namely Brazil, as well as to those applied in two developed countries, namely the United Kingdom and the United States. To illustrate the application of the rules of origin, this study focused specifically on rules of origin applicable to individual quick frozen poultry. This comparative study identified similarities and differences between the countries, and noted possible improvements to South African customs and excise tax legislation for this industry. It was found that the rules of origin applied in South Africa are similar in some respects to those used in the UK. An improvement that South Africa could make is to minimise the number of rules in effect by negotiating better preferential rates of duty across more than one country. South Africa could also ensure that it can comply with all obligatory conditions of trade agreements entered into to avoid under-utilisation of the benefits of a trade agreement. By adopting or adapting some of the advantages of the rules of origin in the countries chosen for comparison, South Africa can grow its international trade and generate increased tax revenue to support the government’s revenue income demand. / Dissertation (MCom)--University of Pretoria, 2014. / tm2015 / Taxation / MCom / Unrestricted

This dissertation attempts to determine to what extent sections 88 and 90 of the Customs and Excise Act 91 of 1964 comply with the constitutional right to just administrative action, read with the provisions of the Promotion of Administrative Justice Act 3 of 2000. As international trade increases, it is increasingly important that the provisions of the Customs and Excise Act 91 of 1964 which regulate the industry are regarded as constitutional as potential trade between South Africa and other countries may be lost if the said provisions are not seen as promoting administrative justice. As wide and far-reaching powers are conveyed upon an administrator acting in accordance with the provisions of sections 88 and 90 of the Customs and Excise Act 91 of 1964, it is important that the said provisions are regarded as constitutional. As not only goods, but also vessels, vehicles and other property used in connection with the suspected goods may be seized in terms of the aforementioned sections, the danger of potential large-scale pecuniary losses to the trader immediately becomes evident. As the current provisions do not allow an affected party to state his or her case before the action in terms of sections 88 and 90 is taken by an administrator, nor require the administrator to provide reasons for his or her action, the legality of the said provisions are tested against the provisions of the Constitution of the Republic of South Africa, 1996, as effected by the Promotion of Administrative Justice Act 3 of 2000. The remedies available to an affected party of an action in terms of the relevant sections of the Customs and Excise Act 91 of 1964 are discussed in depth, together with the issue of the determination of the procedural fairness of such action. Certain practical guidelines in the exercising of powers in terms of the aforementioned sections are also given, providing an administrator with a minimum framework of responsibilities and guidelines in order to ensure that the legality of his or her action cannot be brought into dispute. As is evident from the content of this paper, the constitutionality of any action in terms of the relevant sections of the Customs and Excise Act 91 of 1964 will almost always depend on the circumstances of the individual case. It is therefore of the utmost importance that an administrator applies his or her mind in a reasonably acceptable manner in order to ensure compliance with the administrative justice provisions of the Constitution of the Republic of South Africa, 1996. The dissertation consists of a literary study, focusing on the latest developments regarding the promotion of justice in the international trade industry in South Africa, taking into account statutory provisions, case law, text books, journal articles as well as internet sources. / Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2010.

This dissertation attempts to determine to what extent sections 88 and 90 of the Customs and Excise Act 91 of 1964 comply with the constitutional right to just administrative action, read with the provisions of the Promotion of Administrative Justice Act 3 of 2000. As international trade increases, it is increasingly important that the provisions of the Customs and Excise Act 91 of 1964 which regulate the industry are regarded as constitutional as potential trade between South Africa and other countries may be lost if the said provisions are not seen as promoting administrative justice. As wide and far-reaching powers are conveyed upon an administrator acting in accordance with the provisions of sections 88 and 90 of the Customs and Excise Act 91 of 1964, it is important that the said provisions are regarded as constitutional. As not only goods, but also vessels, vehicles and other property used in connection with the suspected goods may be seized in terms of the aforementioned sections, the danger of potential large-scale pecuniary losses to the trader immediately becomes evident. As the current provisions do not allow an affected party to state his or her case before the action in terms of sections 88 and 90 is taken by an administrator, nor require the administrator to provide reasons for his or her action, the legality of the said provisions are tested against the provisions of the Constitution of the Republic of South Africa, 1996, as effected by the Promotion of Administrative Justice Act 3 of 2000. The remedies available to an affected party of an action in terms of the relevant sections of the Customs and Excise Act 91 of 1964 are discussed in depth, together with the issue of the determination of the procedural fairness of such action. Certain practical guidelines in the exercising of powers in terms of the aforementioned sections are also given, providing an administrator with a minimum framework of responsibilities and guidelines in order to ensure that the legality of his or her action cannot be brought into dispute. As is evident from the content of this paper, the constitutionality of any action in terms of the relevant sections of the Customs and Excise Act 91 of 1964 will almost always depend on the circumstances of the individual case. It is therefore of the utmost importance that an administrator applies his or her mind in a reasonably acceptable manner in order to ensure compliance with the administrative justice provisions of the Constitution of the Republic of South Africa, 1996. The dissertation consists of a literary study, focusing on the latest developments regarding the promotion of justice in the international trade industry in South Africa, taking into account statutory provisions, case law, text books, journal articles as well as internet sources. / Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2010.

This research analyses the statistical relationship between income distribution and seven taxation and government expenditure components in Namibia using data from 1996-2016. The research is aimed at creating new knowledge on the research topic because no literature exists for Namibia. The Autoregressive Distributed Lag (ARDL) cointegration technique was employed to assess the long-run relationship between the dependent and independent variables in Eviews. The research findings indicated that there is no long-run relationship between the dependent variable and independent variables. In the short-run, the research findings indicate that government expenditure on social pensions and government expenditure on education have a balancing effect on income distribution, while tax on products, corporate income tax and customs and excise duties have an unbalancing and/or worsening effect on income distribution. Based on these findings, tertiary education loans are recommended as opposed to grants to ensure sustainability of Namibia Students Financial Assistance Fund (NASFAF). In adjusting corporate and value added taxes, the government is cautioned to avoid overburdening consumers and employees through tax shifting in the form of high prices of goods and services and low wages and benefits. A tax mix, tax discrimination and a hybrid of taxation and government expenditure components are strongly recommended to achieve a balance. / Economics / M. Com. (Economics)

The illegal reptile trade quandary in the Western Cape province is strategically and chronologically addressed in this thesis with the implicit intention of revealing its gamut and underlying dynamics, developing a pragmatic, parsimonious and authentic conservation crime category with clearly delineated parameters, and formulating an integrated theoretical explanation regarding its aetiology that will adequately explicate herpetological, and hopefully also other forms of natural resource, crime and deviance. The thesis, by essentially transcending traditional, stereotypical edicts, throws new light on a severely neglected and underestimated form of natural resource exploitation, highlighting the need for reptiles, as the sentinels of the state of our environmental health to be preserved and perpetuated for, in the final analysis, the benefit of human kind. Through an essentially explorative enquiry, utilising an integrated qualitative -quantitative research approach, the concept of conservation crime, as a vanguard to an innovative and unified conservation criminology, is introduced in this thesis in the form of unambiguous adjunct of the mainstream criminological discipline. It is, furthermore, utilised as a conduit within the herpetological crime framework to enrich the criminological discipline as a whole, broaden its frontiers, promote effective and focussed intervention/mitigation initiatives, as well as stimulate interest for further investigation in this field. Fragmented, antiquated and nebulous legislation, deficient conservation and related role-player organisational capacity and inconsistent penalties, in concert with apathetic (and decidedly generic) societal attitudes and traditional pessimistic rubric regarding reptiles, emerge as fundamental proclivities impeding the effective intercession and management of the natural resources embodied in this sphere. Injudicious manipulation of the Western Cape's scarce and specialised reptile resources and the biodiversity ramifications such exploitation realises portend the intensification and diversification potential of such criminality. Conservation criminology, as developed and presented in this thesis, underscores the significant contribution this field of criminology can make in comprehending the illegal manipulation/exploitation of herpetological and other natural resources, expanding and enhancing its theoretical constructs and implementing justice through decisive, dedicated and holistic intervention programmes/strategies in order to defend the inherent right to the continued existence of all reptile species. / Crimonology / D. Litt et Phil. (Criminology)

The illegal reptile trade quandary in the Western Cape province is strategically and chronologically addressed in this thesis with the implicit intention of revealing its gamut and underlying dynamics, developing a pragmatic, parsimonious and authentic conservation crime category with clearly delineated parameters, and formulating an integrated theoretical explanation regarding its aetiology that will adequately explicate herpetological, and hopefully also other forms of natural resource, crime and deviance. The thesis, by essentially transcending traditional, stereotypical edicts, throws new light on a severely neglected and underestimated form of natural resource exploitation, highlighting the need for reptiles, as the sentinels of the state of our environmental health to be preserved and perpetuated for, in the final analysis, the benefit of human kind. Through an essentially explorative enquiry, utilising an integrated qualitative -quantitative research approach, the concept of conservation crime, as a vanguard to an innovative and unified conservation criminology, is introduced in this thesis in the form of unambiguous adjunct of the mainstream criminological discipline. It is, furthermore, utilised as a conduit within the herpetological crime framework to enrich the criminological discipline as a whole, broaden its frontiers, promote effective and focussed intervention/mitigation initiatives, as well as stimulate interest for further investigation in this field. Fragmented, antiquated and nebulous legislation, deficient conservation and related role-player organisational capacity and inconsistent penalties, in concert with apathetic (and decidedly generic) societal attitudes and traditional pessimistic rubric regarding reptiles, emerge as fundamental proclivities impeding the effective intercession and management of the natural resources embodied in this sphere. Injudicious manipulation of the Western Cape's scarce and specialised reptile resources and the biodiversity ramifications such exploitation realises portend the intensification and diversification potential of such criminality. Conservation criminology, as developed and presented in this thesis, underscores the significant contribution this field of criminology can make in comprehending the illegal manipulation/exploitation of herpetological and other natural resources, expanding and enhancing its theoretical constructs and implementing justice through decisive, dedicated and holistic intervention programmes/strategies in order to defend the inherent right to the continued existence of all reptile species. / Crimonology / D. Litt et Phil. (Criminology)