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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

An analysis of the prevalence of gender discrimination in indirect taxation in South Africa

Swanepoel, Sumarie 11 June 2014 (has links)
M.Com. (South African and International Taxation) / Tax policy is important on many levels. It directly affects all members of society. The gender impact of these polices is often overlooked. The study was motivated by the potential existence of unintended gender discrimination within various indirect taxes. Tax policy has real repercussions on household budgeting and spending. The impact is likely to differ between the genders and this should be taken into account when setting tax policy in order to maintain fairness. Value Added Tax and the national lottery are all regressive taxes and affect the poor more than the wealthy. In light of the feminisation of poverty, as well as different household responsibilities and spending patterns between men and women, the gendered effect of this regressive tax is significant. This study considers whether South Africa’s indirect tax legislation and policies result in gender discrimination and what the potential solutions are. A largely qualitative approach was undertaken in executing the research. This entailed detailed reading on the topic to support any inferences and conclusions. This study finds that indirect gender discrimination exists in South Africa’s indirect taxation system and policy. The discrimination arises mostly due to the regressive nature of indirect taxes. These taxes have far larger ramifications for the poor. Women make up most of the poorest people both in South Africa and around the world. Men and women also spend differently and their spending and decision making directly affects household disposable income. The result of these gendered spending patterns could be said to put woman at a disadvantage in certain cases. The introduction of additional zero-ratings on children’s clothing and personal hygiene products could go far in addressing discrimination without a huge impact to the fiscus.

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