Additional tax on gambling winnings was announced by the Minister of Finance, Mr. Pravin Gordhan in the 2010 National Budget Speech. This additional tax was proposed to discourage excessive gambling in South Africa. In 2011, it was proposed that all winnings above R25 000 will be subject to a final 15 per cent withholding tax. Gambling plays a significant role in the South African economy and contributes to job creation, infrastructure investment and overall economic growth. The Government faced negative comments from the gambling industry where the administrative challenges of implementing a withholding tax were emphasised. Challenges such as the difficulty in implementing, controlling and administering the proposed tax were mentioned. The objective of the proposal was questioned because excessive gambling declined in South Africa during the last few years. This led to the Government changing their proposed method in 2012 from a withholding tax at 15 per cent to a national gambling tax, based on gross gambling revenue, on a uniform provincial gambling tax base, which constitutes an additional 1% national levy. This raised two main problem statements. The first is which role of government, regulator versus stakeholder, is taking precedence through the implementation of the proposals to levy additional taxes on gambling in South Africa? And the second, is this role (identified above) the correct role that government should play that best supports government‟s objective of curbing excessive gambling in South Africa and does it justify the need for an additional tax to be levied on South African gambling? The two proposed methods were scrutinised to identify the ultimate role of the government. The fact that only the winnings will be subject to a withholding tax system did not contribute to a regulator role to decrease excessive gambling and thereby minimising negative externalities. Not all gamblers will be directly affected by this type of tax. The provincial tax base taxes all gambling activities, as all gamblers participating in gambling will be subject to the additional levy. The problem here is that the gambler will not be directly taxed and will then not be directly influenced to have any effect on their gambling behaviour. The government also recognised that they want to decrease the negative externalities that are associated with excessive gambling. It would seem that the main objective should rather be to address the negative externalities rather than the excessive gambling. It is debatable whether an additional tax levied in any form other than a sin tax would achieve this goal and give the role of regulator precedence. The role as stakeholder took precedence when the government decided to move to a provincial tax base. Research indicated that the main motivational factor behind the election was purely driven on how government would be successful in implementing an additional tax in the most administratively efficient and cost effective manner, while still benefiting from it through the collection of additional state revenue. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Additional tax on gambling winnings was announced by the Minister of Finance, Mr. Pravin Gordhan in the 2010 National Budget Speech. This additional tax was proposed to discourage excessive gambling in South Africa. In 2011, it was proposed that all winnings above R25 000 will be subject to a final 15 per cent withholding tax. Gambling plays a significant role in the South African economy and contributes to job creation, infrastructure investment and overall economic growth. The Government faced negative comments from the gambling industry where the administrative challenges of implementing a withholding tax were emphasised. Challenges such as the difficulty in implementing, controlling and administering the proposed tax were mentioned. The objective of the proposal was questioned because excessive gambling declined in South Africa during the last few years. This led to the Government changing their proposed method in 2012 from a withholding tax at 15 per cent to a national gambling tax, based on gross gambling revenue, on a uniform provincial gambling tax base, which constitutes an additional 1% national levy. This raised two main problem statements. The first is which role of government, regulator versus stakeholder, is taking precedence through the implementation of the proposals to levy additional taxes on gambling in South Africa? And the second, is this role (identified above) the correct role that government should play that best supports government‟s objective of curbing excessive gambling in South Africa and does it justify the need for an additional tax to be levied on South African gambling? The two proposed methods were scrutinised to identify the ultimate role of the government. The fact that only the winnings will be subject to a withholding tax system did not contribute to a regulator role to decrease excessive gambling and thereby minimising negative externalities. Not all gamblers will be directly affected by this type of tax. The provincial tax base taxes all gambling activities, as all gamblers participating in gambling will be subject to the additional levy. The problem here is that the gambler will not be directly taxed and will then not be directly influenced to have any effect on their gambling behaviour. The government also recognised that they want to decrease the negative externalities that are associated with excessive gambling. It would seem that the main objective should rather be to address the negative externalities rather than the excessive gambling. It is debatable whether an additional tax levied in any form other than a sin tax would achieve this goal and give the role of regulator precedence. The role as stakeholder took precedence when the government decided to move to a provincial tax base. Research indicated that the main motivational factor behind the election was purely driven on how government would be successful in implementing an additional tax in the most administratively efficient and cost effective manner, while still benefiting from it through the collection of additional state revenue. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

There has been a continuous increase in the popularity of interactive gambling in South Africa due to the wide range of channels in which the public can now quickly and easily access gambling opportunities. Although there is uncertainty related to whether or not interactive gambling is considered to be legal in South Africa, the total value of income earned from interactive gambling by South African residents is conservatively estimated to be between R4 billion and R10 billion per year. Unfortunately, due to the fact that interactive gambling does not have national boundaries, it is difficult to determine the true worth of the industry. There appears to be no academic research which has examined whether income received from interactive gambling qualifies to be taxed in terms of the Income Tax Act 58 of 1962. This study will contribute to an academic understanding of the interactive gambling industry in South Africa and an understanding of the South African Revenue Service’s (SARS’s) policies and practices relating to the taxation of income earned from interactive gambling by resident South African individuals. The purpose of this study was to critically analyse whether income earned from interactive gambling by resident South African individuals should be taxed by SARS. This study also investigated which laws currently regulate the interactive gambling industry within South Africa and how the regulation and taxation of interactive gambling in South Africa compares to that of other developing and developed countries. This study also investigated the legality and estimated value of interactive gambling income earned in South Africa by resident South African individuals. This study concluded that income earned from interactive gambling should be subject to either normal income tax or to capital gains tax (CGT), depending on the intention of the taxpayer. This study noted that enforcing regular reporting from local licensed interactive gambling service providers would be the best method of effectively collecting tax that is owed by interactive gamblers on income generated from this form of gambling in South Africa. This study further concluded that the most appropriate regulatory model to be applied in South Africa would be a protectionist model. This model protects the residents of a country by having a regulated interactive gambling industry that is protected from outside intruders. A regulated industry will result in economic benefits such as taxation, investment and employment within South Africa. The difficulties associated with electronic-commerce could be overcome through regulation of the industry which would be beneficial to SARS. AFRIKAANS : Inter-aktiewe dobbel onder die Suid-Afrikaanse publiek is baie populêr en het ‘n voortgesette toename vanweë die beskikbaarheid en toeganklikheid wat deur tegnologie daargestel word. Alhoewel daar onsekerheid is aangaande of inter-aktiewe dobbel wettig is al dan nie, word die inkomste wat deur Suid Afrikaanse inwoners verdien word konserwatief geraam en beloop tussen R4 en R10 biljoen per jaar. Aangesien die toeganklikheid wat deur die internet gebied word nie net tot Suid-Afrika beperk is nie, maar wêreldwyd strek, is dit feitlik onmoonlik om die waarde van die industrie te bepaal. Daar is tot op hede geen akademiese navorsing gedoen om te bepaal of inkomste verdien uit inter-aktiewe dobbel belasbaar is ingevolge die Inkomstebelastingwet 58 van 1962. Hierdie studie sal bydra tot ‘n akademiese begrip van SARS se beleid en die toepassing daarvan op inkomste verdien uit inter-aktiewe dobbel deur Suid-Afrikaanse individue. Dus was die doel van hierdie navorsingstudie om te bepaal of inkomste verdien uit interaktiewe dobbel deur ‘n Suid Afrikaanse individu deur SARS belasbaar is of nie en die aspekte krities te analiseer. Hierdie studie ondersoek ook die wette wat huidiglik die belasbaarheid van inkomste uit inter-aktiewe dobbel in Suid Afrika reguleer asook hoe die regulasies vergelyk met die van ander ontwikkelende en onwikkelde lande. Verder word ondersoek ingestel om die wettigheid van inter-aktiewe dobbel en die waarde daarvan te bepaal. Die gevolgtrekking is dat inkomste verdien uit inter-aktiewe dobbel onderhewig moet wees aan of normale belasting of kapitaalwinsbelasting. Die navorsing en studie toon ook dat daar gelisensieerde inter-aktiewe dobbel diensverskaffers moet wees wat dan die invordering van die inkomste uit hierdie tipe dobbel kan beheer en dat inter-aktiewe dobbelaars wel die nodige belasting oorbetaal uit inkomste verdien in Suid-Afrika op hierdie manier. Ter afsluiting van die navorsing word daar ‘n model voorgestel wat toegepas moet word in Suid-Afrika, eerstens om die inwoners van die land te beskerm deur ‘n goed-gereguleerde inter-aktiewe dobbel stelsel daar te stel en tweedens moet daar ook die nodige beskerming verleen word teen buitelandse indringers. ‘n Goed gereguleerde model vir die industrie sal voordelig wees vir Suid Afrika deurdat die belasbaarheid van die inter-aktiewe dobbelinkomste ‘n inspuiting vir die ekonomie kan wees, sowel as werkskeppingvoordele bied. Wetstoepassing en regulering van die industrie sal ook voordelig wees vir SARS aangesien die probleme wat nou geassosieer word met elektroniese-handel voorkom en tot die minimum beperk kan word. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted

<p>Spelberoende och spelmissbruk av olika slag är som många kanske misstänker inga nya samhälleliga företeelser, men jag vågar dock påstå att fenomenen aldrig tidigare har varit så vanligt förekommande som de är i skrivande stund. Dessutom tenderar antalet problemspelare att accelerera ytterligare, och då främst med tanke på att spelmarknaden i dag tar sig helt andra former än tidigare. Idag utgör den, förut så strikt reglerade, svenska spelmarknaden en del av en global och konkurrensutsatt marknad, med ett ökat antal spelutbud och bättre tillgänglighet för konsumenten som följd. De tekniska framstegen (i huvudsak internet) har möjliggjort denna utveckling, och det verkar inte finnas några gränser för hur långt detta kan tänkas gå. </p><p>I dagens Sverige finns det två stycken statliga myndigheter som är ansvariga för spelfrågor av olika slag. Den ena är folkhälsoinstitutet, som ansvarar för folkhälsan och som i det här fallet jobbar för att motverka det överdrivna spelandet. Lotteriinspektionen är den andra myndigheten, och den har i uppgift att kontrollera att spelverksamheten i Sverige utövas lagligt, säkert och tillförlitligt. </p><p>Mitt syfte med den här uppsatsen har varit att med hjälp av kritisk diskursanalys granska de rapporter som folkhälsoinstitutet och lotteriinspektionen har lanserat. Jag har då valt att undersöka den människosyn som kommer till uttryck i de bägge institutionernas publicerade rapporter. Slutligen och vad som kan vara värt att nämna här, är att ett konsumtionsperspektiv löper som en röd tråd genom hela arbetet.</p>

Spelberoende och spelmissbruk av olika slag är som många kanske misstänker inga nya samhälleliga företeelser, men jag vågar dock påstå att fenomenen aldrig tidigare har varit så vanligt förekommande som de är i skrivande stund. Dessutom tenderar antalet problemspelare att accelerera ytterligare, och då främst med tanke på att spelmarknaden i dag tar sig helt andra former än tidigare. Idag utgör den, förut så strikt reglerade, svenska spelmarknaden en del av en global och konkurrensutsatt marknad, med ett ökat antal spelutbud och bättre tillgänglighet för konsumenten som följd. De tekniska framstegen (i huvudsak internet) har möjliggjort denna utveckling, och det verkar inte finnas några gränser för hur långt detta kan tänkas gå. I dagens Sverige finns det två stycken statliga myndigheter som är ansvariga för spelfrågor av olika slag. Den ena är folkhälsoinstitutet, som ansvarar för folkhälsan och som i det här fallet jobbar för att motverka det överdrivna spelandet. Lotteriinspektionen är den andra myndigheten, och den har i uppgift att kontrollera att spelverksamheten i Sverige utövas lagligt, säkert och tillförlitligt. Mitt syfte med den här uppsatsen har varit att med hjälp av kritisk diskursanalys granska de rapporter som folkhälsoinstitutet och lotteriinspektionen har lanserat. Jag har då valt att undersöka den människosyn som kommer till uttryck i de bägge institutionernas publicerade rapporter. Slutligen och vad som kan vara värt att nämna här, är att ett konsumtionsperspektiv löper som en röd tråd genom hela arbetet.