Graduate tax is a concept that was only recently introduced into the public discourse in South Africa. Little is known about how it will be implemented and who will be liable to pay such a tax. The purpose of this study is to examine the proposed introduction of graduate tax for South African tertiary education graduates and the public perception of such a tax. To achieve the objectives of the study, relevant literature was reviewed that explained the concept of a graduate tax and the possible advantages and disadvantages of its imposition. Data collected by means of a questionnaire was analysed, which revealed the public perception of a graduate tax as well as its possible consequences. The analysis of the data collected indicated that graduate tax is perceived as an additional tax to be paid by graduates from tertiary institutions, whereas the literature defined it as a tax paid by tertiary institution graduates who received their tertiary education at no cost. Furthermore, it was found that the imposition of a graduate tax may deter some from pursuing a tertiary degree in order to avoid liability for such tax. The imposition of a graduate tax could also lead to an outflow of skills, as graduates would be likely to seek employment outside South Africa in order to avoid paying graduate tax. It is recommended in this study that more clarity should be given to the public as to what this proposed graduate tax would entail and who would be affected by it. / Dissertation (MCom)--University of Pretoria, 2012. / am2014 / Taxation / unrestricted

The topic of this master thesis is focused on the financing of the tertiary education. Tertiary education is considered to be one of the best investments. This has resulted in a growing demand for it across the whole society. This is one of the reasons why the theme of financing of the tertiary education is often discussed. The main goal of this master thesis is to analyze opinions of the university students on various forms of tuition fees at public universities. The thesis is divided into two essentials parts - a theoretical and practical one. The theoretical part defines the Czech educational system, expose its weaknesses and trends, then describes the system of financing of tertiary education. The practical part is implemented to achieve the objectives of the thesis and it is focused on empirical research. The conclusion summarizes the results that were achieved during the processing of this thesis.

Tertiary education campuses are no more the heart of peacefulness and scholastic study. They are turned into battlefields, administration and lecture hall buildings become the objects of siege, invasion and occupation. This is caused by the demands by students for adequate financial aid, the declining financial resources from government and the government's call for more access to tertiary education especially for the historically disadvantaged students. The problems in tertiary education pertain not only to financial problems, they also include cultural diversity, social and political issues. The financial aid to tertiary institutions is the main theme in this research. The research is based on a study of international and South African tertiary education systems in order to find ways to manage student affairs in tertiary education effectively and efficiently and to establish management strategies that will be acceptable to students, management, parents, all stakeholders and interest groups. In the end the management in tertiary education institutions should be able to effect the transformation based on the profound deficiencies of the present system which inhibit Higher Education's ability to meet the moral, social and economic demands of the new South Africa in the context of national and global opportunities and challenges. / Educational Leadership and Management / M.Ed. (Educational Management)

Tertiary education campuses are no more the heart of peacefulness and scholastic study. They are turned into battlefields, administration and lecture hall buildings become the objects of siege, invasion and occupation. This is caused by the demands by students for adequate financial aid, the declining financial resources from government and the government's call for more access to tertiary education especially for the historically disadvantaged students. The problems in tertiary education pertain not only to financial problems, they also include cultural diversity, social and political issues. The financial aid to tertiary institutions is the main theme in this research. The research is based on a study of international and South African tertiary education systems in order to find ways to manage student affairs in tertiary education effectively and efficiently and to establish management strategies that will be acceptable to students, management, parents, all stakeholders and interest groups. In the end the management in tertiary education institutions should be able to effect the transformation based on the profound deficiencies of the present system which inhibit Higher Education's ability to meet the moral, social and economic demands of the new South Africa in the context of national and global opportunities and challenges. / Educational Leadership and Management / M.Ed. (Educational Management)