LL.D. / In hierdie studie word ondersoek ingestel na die beregbaarheid van sosiale sekerheidsregte as 'n fundamentele reg wat deur die Grondwet verskans word. Die konsep "sosiale sekerheid" is as fundamentele reg bekend gestel in die Suid- Afrikaanse regsisteem deur die insluiting van die reg op toegang tot sosiale sekerheid in artikel 27(1)(c) van die Grondwet van die Republiek van Suid-Afrika 108 van 1996. Artikel 27(1)(c) bepaal soos voig: Elkeen het die reg op toegang tot sosiale sekerheid, met inbegrip van gepaste sosiale bystand indien hulle nie in staat is om hulself en hul afhanklikes te onderhou nie. Artikel 27(2) bepaal soos voig: Die staat moet redelike wetgewende en ander maatreels tref om binne sy beskikbare middele elk van hierdie regte in toenemende mate te verwesenlik. Alhoewel die reg op sosiale sekerheid spesifieke vermeiding in artikel 27(1)(c) geniet, bestaan daar ook ander regte in die Handves van Regte wat as vertakkings of bepaalde risiko's van 'n sosiale sekerheidstelsel beskou kan word. Dit is die reg op toegang tot mediese sorg, die reg op voedsel en water, die reg op toegang tot geskikte behuising, die regte van kinders op sorg, basiese voeding, skuiling, basiese gesondheidsorg- en maatskaplike dienste. Wanneer daar dus na sosiale sekerheidsregte verwys word, sal dit al bogenoemde bepalings insluit. Die term "sosiale sekerheid" in plaas van "maatskaplike sekerheid" sal ook gebruik word omdat eersgenoemde 'n wyer aanwending as Iaasgenoemde het.

M.A. (Sociology) / Please refer to full text to view abstract

M.Com. / Please refer to full text to view abstract

LL.M. (Labour Law) / According to Davies and Freedland, “the relation between an employer and an isolated employee or worker is typically a relation between a bearer of power and one who is not a bearer of power”. In other words, the employment relationship is characterised by an imbalance of power and is inherently unjust if employees do not act collectively. Labour law, from a social justice perspective, serves as “a tool to further the interests of social justice” for employees and serves to equalise the balance of power in the relationship between the employer and employees. From a social justice perspective, trade unions and trade union representatives fulfil a vital function as “a primary vehicle through which to achieve social justice” in the workplace. According to Du Toit, it is only when employees act collectively, through trade unions and their representatives, that employees can counteract the bargaining power of the employer. Therefore, the existence of trade unions and their representatives is linked to the realisation of social justice and, it could be argued, the fulfilment of the right to fair labour practices, which is enshrined in section 23(1) of the Constitution of the Republic of South Africa, 1996 ...

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2017 / As a result of a weakening and slow global economy and rising debt, many foreign governments are finding it difficult to implement strategies to ensure continued inclusive and sustainable growth. It is based on this troubling perspective of global uncertainty that tax authorities worldwide have unanimously persisted in their fight against tax evasion through the under-declaration of income from foreign assets, the illegal movement of money abroad, the misapplication and / or manipulation of transfer pricing legislation and mistreatments of tax treaties. The G20 Leaders together with the Organisation for Economic Co-operation and Development (“OECD”) have developed standards such as the Common Reporting Standard (“CRS”) for the Automatic Exchange of Information (“AEOI”) between tax authorities to enhance the sharing of information and transparency of information between tax authorities worldwide. South Africa has pledged to implement the CRS and automatically share tax information with other jurisdictions on an annual basis in the fight against tax evasion and avoidance. Of significance, in terms of timing for South African tax residents, is that South Africa has undertaken to be one of the early adopters of the CRS and committed to commence the first exchange of information from 2017. In light of the standards and actions coming into place, it has become clear that before long the likelihood of the South African Revenue Services (“SARS”) and the South African Reserve Bank (“SARB”) detecting tax evasion and avoidance is increasingly high. Based on this, non-compliant taxpayers have a limited timeframe to manoeuvre freely in and what may be their last opportunity to voluntarily disclose these assets and the income derived therefrom to SARS and SARB without facing heavier penalties and possible criminal prosecution. / MT 2018

Dissertation submitted in partial fulfilment of the requirements for the degree Master of Management in Finance and Investments at the Wits Business School, 2015 / The South African insurance industry exists within the shifting paradigm of regulation. The global financial crisis in 2008 has fostered a worldwide need to reassess the financial regulatory environment. Financial stability, reduction of redundancies and the closing of loopholes, so as to avoid arbitrage, has since come under the spotlight. In keeping with the international principals and trends The South African National Treasury has tabled a series of legislation that will help close the gaps, ensure the prudential integrity of the insurance system and outline the fair treatment of customers involved. Micro-insurance and funeral insurance present systems that are highly unregulated and therefore pose a threat to both the principals of prudential and market conduct oversight. Micro-insurance is also heralded as the saving grace (Morduch, 2002) in providing a vehicle to include the formerly excluded members of the society to the mainstream insurance market. The paper explores the various operators that exist in the funeral insurance market and aims to answer whether an opportunity exists for them under the new regulatory paradigm. Perceptions of industry role players are presented in the findings of this paper. These perceptions were attained by interviewing the industry professionals that are privy to the compliance information and are well versed in the strategy of their company. The findings in the paper show that the current system that exists is not conducive for informal operators. It further acknowledges that even though a great opportunity exists for informal insurers, because of their understanding of socio-economic factors of the low income sector, they do not see the opportunity that is presented to them. Furthermore there exists a place for these players to operate in the formal network, and their entrance will not cannibalise the existing insurance industry. / GR2018

Thesis (M.A.(Geography & Environmental Studies))--University of the Witwatersrand, Faculty of Arts, 1988.

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in fulfilment of the requirements for the degree of Master of Commerce (Specialising in Taxation) Johannesburg, 2017 / Trusts are an essential tool for estate planning. The interest in trust structures by taxpayers has increased over the years and the South African Revenue Services (‘SARS’) and National Treasury (‘NT’) have placed trusts on their agenda due to their perceived tax avoidance resulting from the use of trust structures. Section 7C was introduced into the Income Tax Act 58 of 1962 (as amended) (‘the Act’) in order to curb the avoidance of estate duty. However, the work undertaken by SARS and NT over the years and the insertion of this section in the Act, created an impression that there is avoidance of taxation through the use of trust structures. This study will interrogate the provisions of s 7C in order to determine the effectiveness of this section in curbing the avoidance of estate duty and/or tax through the use of trust structures. The well thought out manner in which this section was drafted and the existence of other tax provisions in the Act which pertain to trusts and the funding mechanisms of trusts suggest that this new inclusion is a convenient and easy manner to monitor the abuse by SARS and NT and subsequently curb the perceived abuse. The interplay of this section with ss 7 and 31 of the Act indicate a risk of unintended double taxation. This and the circumvention options that taxpayers may embark on are matters that may render the section ineffective, although it is evidenced that this section closes that last door that remained open for taxpayers in respect of funding a trust. Key Words: Tax avoidance, estate duty avoidance, National Treasury, SARS, National Budget Speech, Davis Tax Committee Reports on estate duty, Interest-free and low interest loans, Affected Transactions (s 31), Donor attribution rules (s 7), Donations and donations tax, Double taxation. / GR2018

Thesis (M.Phil.) (Environmental Law and Management) --University of Limpopo, 2008 / This study intends to assess the effectiveness of legal provision of low-cost housing and environmental laws in South Africa. Limpopo Province was chosen and used as area of study. The study was designed to determine whether environmental laws in South Africa hamper the provision of low-cost housing or not. Thirty participants were randomly selected from employees of the Department of Local Government and Housing as well as those of the Department of Environmental Affairs. The participants consisted of seventeen from the former department while the remaining thirteen were from the latter. The study focuses on the concept of adequate housing. Adequate housing in this study means the provision of quality housing units that are well supplied with running water and electricity. The study also discusses the issue of renovation of existing housing units. It will thereafter determine the level of commitment of government to provide adequate low-cost housing units. Housing will be looked at in terms of environmental laws which are being criticized for the lack of adequate provision of housing. Housing is regulated by law. The White Paper on Housing forms the basis of the post 1994 housing laws. This is the policy that is contained in the 1994 White Paper on Housing. In this paper, the government commits itself to providing adequate low-cost-housing units and to facilitate the process of housing provision in South Africa. The laws regulating housing include the Housing Act 107 of 1997, the Rental Housing Act 50 of 1999, the Extension of Security of Tenure Act 62 of 1997 and the Prevention of Illegal Eviction from and Unlawful Occupation of Land Act 19 of 1998. Section 26 of the Constitution of South Africa, 1996 provides the right of all citizens to housing and reference is made for court arbitration in this regard. The findings of the study indicate that several factors hamper the provision of housing in the Limpopo Province. These factors consist of bureaucracy, nepotism, corruption, incompetent contractors and inability to complete projects of low-cost housing units.

Thesis (LLM. (Development Management Law)) -- University of Limpopo, 2015 / Water is the source of life for human beings, animals and plants also need water for them to grow. The scourge of water pollution in our country due to various reasons is of great concerns and if left unattended will have dire consequences. Uncontrolled water pollution results in health hazards to human beings, animals and other living things. In terms of our Constitution the state as a custodian of all natural resources has a duty to ensure that water as a scarce resource is preserved for the present and future generations. Legislative measures are needed in order to ensure that same prevails. Legislation imposes measure such as a permit and its condition that must be respected by the holder of such permit. Failure to observe the condition of the permit is punishable by law for both corporates and human beings. Most environmental crimes are caused not by a deliberate intention or negligence but by poor or ineffective management systems. Public education is important in ensuring that water pollution does not take place. Authorities must also be strict in ensuring compliance with permits and prevention of water pollution as prevention is better that cure. This dissertation examines water pollution legislation in South Africa, India and the United Kingdom and offers a comparative analysis and recommendations to South Africa. The three countries are developed and also allocated in three different continents. The examination and analysis of how they fight water pollution gives a chance to South Africa on how it may improve its legislation and maintain its water quality.