Thesis (PhD (Accountancy))--University of Stellenbosch, 2002. / AFRIKAANSE OPSOMMING: Die vraagstuk wat in die studie ondersoek word, is of daar groter regsekerheid ten opsigte van die toepassing van die onderskeie inkomste-kapitaal riglyne by ontvangste in die Suid-Afrikaanse inkomstebelastingreg verkry kan word deur: i) die onderliggende gedagterigtings wat die formulering van die betrokke riglyne ten grondslag lê, te ondersoek en toe te pas; ii) die geformuleerde riglyne meer noukeurig te omskryf; iii) die toepassingsveld van die onderskeie riglyne te oorweeg: en iv) 'n psigologiese onderskeid te tref tussen die verskillende tipes subjektiewe ingesteldhede wat 'n individu kan openbaar en die tipe wat vir die inkomste-kapitaalriglyne relevant is, te identifiseer. In die oplossing van bogemelde vraagstuk word aan die volgende aspekte aandag geskenk: i) Die ontwikkeling en toepassing van die riglyne wat die howe in Australie, Nieu-Seeland en Suid-Afrika geformuleer het om 'n onderskeid te tref tussen ontvangste van 'n inkomste- en kapitale aard. Die ontwikkeling van die relevante riglyne in die Australiese en Nieu-Seelandse inkomstebelastingreg word oorweeg omdat: (a) die grondslag van inkomstebelasting in die lande wesenlik ooreenstem met Suid-Afrika; (b) die howe daar na dieselfde brongesag verwys as uitgangspunt vir die ontwikkeling van die riglyne om 'n onderskeid te tref tussen ontvangste van 'n inkomste- en kapitale aard; (c) die howe in Nieu-Seeland na gesag in Suid-Afrika verwys het by die toepassing van sekere riglyne om tussen ontvangste van 'n inkomste- en kapitale aard te onderskei; (d) die howe daar nuwe toepassings vir die bestaande riglyne ontwikkel het en die moontlikheid bestaan dat hierdie toepassings ook in Suid-Afrika aangewend kan word; en (e) die howe in die Suid-Afrikaanse inkomstebelastingregspraak al hoe meer na Australiese regspraak verwys as gesag vir hulle uitsprake. ii) Die standpunt dat die premis wat die riglynformulering deur die howe ten opsigte van die onderskeid tussen ontvangste van inkomste- of kapitale aard ten grandslag lê, inderdaad gebaseer is op 'n klassifikasie van die onderliggende transaksies wat die ontvangste genereer. iii) Die grondslag van voorgemelde riglyne, dit wil sê pas die howe die riglyne toe deur die subjektiewe ingesteldheid van die belastingpligtige in ag te neem, of word die riglyne bloot op objektief waarneembare feite gebaseer wat 'n aanduiding gee van die aard van die ontvangste, of is dit subjektief sowel as objektief. iv) Die relevante tipe subjektiewe ingesteldheid wat deurslaggewend is indien die subjektiewe ingesteldheid van die belastingpligtige 'n belangrike rol speel by die toepassing van die riglyne. 'n Samehangende metodologie word formuleer wat die howe en belastingpraktisyns kan aanwend om op 'n logiese en konsekwente wyse die relevante riglyn te identifiseer en toe te pas om die inkomste- of kapitale aard van die betrokke ontvangste te bepaal. Die aanwending van hierdie metodologie sal tot groter regsekerheid in die inkomstebelastingreg bydra omdat die identifisering en toepassing van die relevante riglyn op die feitestel in oorweging op 'n gestruktureerde en gefundeerde grondslag sal plaasvind. / ENGLISH ABSTRACT: The problem that will be investigated in this thesis is whether greater legal certainty may be ascertained regarding the application of the various income-capital guidelines to receipts in the South African income tax law by: i) investigating and applying the underlying thought processes that form the basis of the formulation of the guidelines concerned; i) defining the formulated guidelines in more detail; iii) considering the field of application of the various guidelines; and iv) making a psychological distinction between the different types of state of mind of an individual and identifying the type that is relevant for the application of the incomecapital guidelines. In finding a solution for the above problem the following aspects are considered: i) The development and application of the guidelines that the courts have formulated in New Zealand, Australia and South Africa to make a distinction between receipts of an income and capital nature. The development of the guidelines in New Zealand and Australia is relevant because: (a) the basis of income tax in these countries concords primarily with South Africa; (b) the courts there referred to the same authority as a starting-point for the development of the guidelines in order to make a distinction between receipts of an income and capital nature; (c) the courts in New Zealand referred to South African authority to substantiate the application specific guidelines in order to make a distinction between receipts of an income and capital nature; (d) the courts there developed new applications for existing guidelines and the possibility exists that it may also be applied in South Africa; and (e) the courts in South Africa of late refer more and more to Australian case law as authority to support their judgements. il) The proposition that the premise that forms the basis of the guideline formulation by the courts to distinguish between receipts of an income and capital nature is indeed the classification of the underlying transactions that generate receipts. iii) The underlying principle of the various guidelines, that is to say do the courts apply the guidelines by taking cognisance of the subjective state of mind of the taxpayer, or are they merely based on objective surrounding circumstances that give an indication of the nature of the receipt, or is it both subjective and objective. IV) The specific state of mind of a taxpayer that is determinative if subjectivity is a crucial element in the application of particular guidelines. A coherent methodology is formulated that could be applied by courts and tax practitioners in order to identify and apply the relevant guidelines logically and consistently in the determination of the income or capital nature of the receipt under consideration. The application of this methodology will contribute towards greater legal certainty in the income tax law because the identification and application of the relevant guidelines will occur in a structured and systematic manner.

published_or_final_version / Real Estate and Construction / Doctoral / Doctor of Philosophy

This study explores the impact of complexity upon unintentional non-compliance behaviour for personal taxpayers in Australia. This area of research did not appear to have been previously studied in an Australian context and in this respect, the study represents an original contribution. While studies have been conducted both in Australia and overseas, they have generally been directed at other types of compliance behaviour and tend to be inconclusive in their findings. According to the compliance literature, there appeared to be little consensus of opinion on the factors that determined behaviour and appropriate research methods. It emerged that more narrowly-defined studies with stronger research methods offered potential for furthering knowledge in this field. Thus the study focused on one behavioural outcome and one type of taxpayer, using a multi-paradigm research method. Unintentional non-compliance, as an outcome, was selected as it appeared to hold promise for improvements in overall compliance to be readily made, provided its causes were understood. Complexity was considered to be the most likely cause of unintentional non-compliance, and those who prepared their own income tax return, the group likely to be most affected. The study used both a quantitative and qualitative component from which a number of convergent results emerged. These included that the major cause of complexity was the ambiguity of tax laws and the volume of explanatory material required. Further, personal taxpayers were committed to compliance even though they regarded the system as less than fair. Together, complexity and commitment to compliance caused taxpayers to experience unnecessary compliance costs. Where taxpayers completed their own return, complexity resulted in a high level of errors that generally resulted in an overstatement of tax liability. In addition, some taxpayers chose to be over-compliant as a means of dealing with complexity and commitment. It was concluded that complexity compromised the integrity of the Australian income tax system by imposing an unfair burden on personal taxpayers in respect of both tax paid and compliance costs incurred. However, there appeared to be little, if any, financial incentive for the tax authority to address the causes of complexity for personal taxpayers.

No description available.

The provisions of the Income Tax Act relating to capital cost allowances have had and are having a profound impact on the operations of the individual corporation and the national economy as a whole. [...]

No description available.

No abstract provided. / Thesis (M.Com.)-University of Durban-Westville, 2002.

South Africa's re-integration into the global trading economy and its participation in various trade agreements has resulted in an increase in the number of import and export transactions processed by the South African Revenue Services Customs Division. Importers and Exporters are expanding into new markets and regions, which require them to adhere to the legislative administrative requirements, enforced at the various designated Customs branch offices. To achieve Customs compliance, it is necessary that importers and exporters make the correct declaration to the SARS and make available the appropriate documentary information to support import and export transactions. Also, increasing pressure from other government authority and government agencies makes it a prerequisite that any goods cleared for either import and export is properly declared taking cognisance of all Acts enforced by the SARS Customs Division. This research dissertation is aimed at identifying the key factors that impact the SARS Accreditation Scheme / Program to both legitimate and illegitimate traders, it evaluates the benefits of the Accreditation program and determines what actions that are required by the SARS and traders to improve the levels of client service and Customs enforcement by the SARS Customs Division. Based on the analysis, the discrepancy between the current service expectation of the SARS Accreditation Scheme and service delivery by the SARS Customs Division urgently needs to be reviewed in light of Customs enforcement and Customs trade facilitation practices. / Thesis (MBA)-University of Natal, 2003.

M.Comm. / Herstelwerk vorm 'n belangrike gedeelte van die koste-struktuur van ondernemers. Natuurlike verwering en agteruitgang het tot gevolg dat herstelwerk aan sekere bates gedoen word. Meeste persone het 'n persepsie wat herstelwerk verteenwoordig. Die persepsie van wat ondernemers beskou as herstelwerk is nie noodwendig in ooreenstemming met artikel 11(d) van die Wet nie asook toetste wat deur die howe neergele is nie. Ten einde 'n sinvolle uiteensetting te verskaf was dit nodig om die onderwerp in sinvolle komponente te verdeel. Die inleidende paragraaf tot artikel 11 is eers ontleed aangesien dit ook die inleidende paragraaf tot artikel 11(d) – wat handel oor herstelwerk -verteenwoordig. Vervolgens is artikel 11(d) van die Wet ontleed ten einde die studie in konteks te plaas. Die begrip van herstelkoste is daarna ontleed en 'n onderskeid is gemaak met faktore wat kan dui op 'n verbetering. Die invloed van koste op beslissings is ook ondersoek. Met betrekking tot die inleidende paragraaf van artikel 11 is gevind dat "belasbare inkomste" bereken word deur van "bruto inkomste" vrystellings (soos in artikel 10 van die Wet uiteengesit) of te trek en daarna die ander aftrekkings soos in die Wet uiteengesit. Een van hierdie aftrekkings is herstelwerk wat in artikel 11(d) van die Wet uiteengesit word en die onderwerp van hierdie studie is. Aangesien hierdie "belasbare inkomste" deur 'n "persoon" verdien moet word is hierdie begrip ontleed. Daar is gevind dat die begrip "persoon" 'n afdelingsraad, munisipale raad, dorpsbestuur of derglike gesag; 'n maatskappy (of beslote korporasie); enige liggaam van persone, 'n natuurlike persoon; 'n vereniging van persone; die boedel van 'n oorlede persoon; 'n insolvente boedel en 'n trust insluit. Voordat 'n aftrekking toegestaan kan word om "belasbare inkomste" te bereken moet 'n "persoon" 'n bedryf "beoefen". Daar is vasgestel dat beoefen `n daadwerklike optrede moet wees en dat die "persoon" homself daarop moet toele. In die studie is gevind dat die begrip "bedryf' baie wyd is en nie uitputtend is nie. Daar is wel 'n omskrywing in artikel 1 tot die Wet maar die vraag of 'n bedryf beoefen word moet op grond van die feite beslis word. Met betrekking tot artikel 11(d) is eerstens gevind dat "onkoste" en "uitgawes" dieselfde betekenis het. Daar is vervolgens bevind dat daar 'n onvoorwaardelike regsaanspreeklikheid in die jaar van aanslag moet wees voordat die onkoste as 'n aftrekking toegelaat sal word. Alhoewel daar nie hofsake is wat handel oor die betekenis van "eiendom" ingevolge die spesifieke bepalings van artikel 11(d) nie word die afleiding gemaak dat dit verwys na geboue. Dit is 'n vereiste dat die eiendom of vir bedryfsdoeleindes geokkupeer moet word Of die eiendom moet in staat wees om inkomste voor te bring.

Tax practitioners in South Africa have been operating in an unregulated tax industry. This has allowed certain tax practitioners to fail in their duties to their clients, as many do not have to abide by any code of conduct or ethical principles, to the detriment of the public. Other than the provisions in the Income Tax Act, 58 of 1962, there has been no regulation. As a result of losses suffered by taxpayers either through the incompetence, ignorance or negligence of a tax practitioner, as substantiated by case law, and increased costs borne by the South African Revenue Services due to unnecessary queries and tax disputes, the Minister of Finance, Trevor Manuel, introduced the concept of tax industry regulation in his Budget Speech in 2002. This resulted in the introduction of section 67 A into the Income Tax Act, providing for a registration process for tax practitioners. All practising tax practitioners were required to register with the Commissioner for the South African Revenue Services by 30 June 2005. In addition, a discussion paper was issued in 2002 setting out the proposal of the Revenue Services to regulate the tax industry through the formation of an Association of Tax Practitioners. This proposal includes various contentious issues and casts significant doubt on whether the proposed model is the most suitable. The goal of the research was therefore to evaluate the current status of tax advisory services in order to demonstrate the need for regulation and to compare the proposed SARS model with two established regulatory authorities: the Estate Agency Affairs Board and the Australian Tax Agents Board. A conceptual model for regulation was developed in order to test all the models against a simple regulatory framework to determine whether each was aligned to certain best practices proposed in this framework. The research methodology was qualitative in nature, involving the critical interpretation of documentary data and data generated during a public discussion forum of tax practitioners. It was concluded that the SARS proposal is too prescriptive and, at the same time, too broad in its scope. In order to address the key objective, identified as protection of the taxpaying public, a simplified regulation procedure was recommended, which would adhere to the proposed regulatory framework. / KMBT_363