The opponents of the death taxes stand in the left hand corner of the ring and the proponents in the right hand corner. When the bell rings, these two opposing sides exchange blows over the death taxes. The death tax debate lingers in the background of all social conversations and flares up at critical times, such as in election years. To date, no amount of arguing has seen an end to the death tax debate. Although both sides agree that death taxes have shortcomings they cannot agree on the appropriate course of action – no side is willing to concede defeat. However, the death tax debate needs to end; precious time and energy should be focused on issues that are relevant to the current times. The only way in which this debate will end, is if an alternative to the death taxes is found – an alternative that is suitable in the eyes of both the opponents and proponents of the death taxes. There is, nevertheless, a lack of contemporary research aimed at finding death tax alternatives. The existing literature has focused on developing approaches to finding alternative taxes, as opposed to studying the alternative taxes themselves. The primary purpose of this study was to conduct a search for alternative taxes that could replace the death taxes. This search transcended national borders in order to identify international solutions to the age-old problem of death taxes. The suitability of the alternative (in the eyes of both the opponents and proponents of the death taxes) was measured by comparing the advantages and disadvantages associated with the tax alternative identified, to the advantages and disadvantages associated with the death taxes. The secondary purpose of this study was to evaluate whether any of the identified alternatives would be suitable for South Africa. SEPEDI : Baganetši ba lekgetho la lehu ba eme ka lehlakoreng la nngele mola bao ba dumelago go lona, bona ba ipeile ka lehlakoreng la go ja. Ge malokwane a letša phala, go kwagala marumo fela ge ditlhopa tše pedi tše, di botšišana tšeo ba di jelego ngwageng wa tlala. Matswele ona, a kgeila moya. Kganetšo ya lekgetho la lehu kgale entše e swerwe mo maswiswing, e re nyame, e tle e ihlagiše ka dinako tše di kopa kopaneng bjalo ka ngwaga wa dikgetho. Mme fela, ga gona kganetšo efe e kilego ya leka go fetša ntwa ye. Ka bobedi dihlopa di dumelana gore lekgetho la lehu ga se la loka, gomme ga lena kakarêtšô. Empa ga di dumelelane ka tsela ya maleba ye e ka rarollago bothata bjo. Ga gona setlhopa se se ikemišeditšego go beya marumo fase, sa re se fentšwe. Ruri ruri kganetšo ye ya lekgetho la lehu, e swanetše go fela, gomme maatla le nako, di šomišwe mo ditabeng tša sebjale bjale. Tsela ye tee feela yeo e ka fedišago kganetšo ye, ke ge go ka nyakíšíšwa mokgwa o mongwe, wo o ka emelago lekgetho la lehu, selo se tee seo se ka kgotsofatšago dithlopa tše pedi tše. Modiro wo, o thatafatšwa ke gore ga gona dínyakíšíšo tša sebjale bjale mo hlabollong ya lekgetho la lehu. Dingwalwa tšeo di lego gona di lebeletše fela ditsela tše di fapanego tša go ka kgethiša, e sego gore lekgetho la lehu le ka hlabollwa bjang. Ntlha ya pele ya dínyakíšíšo tše, ke go nyakíšíša ditsela tšeo lekgetho la lehu le ka hlabollwago ka gona. Dínyakíšíšo tše, di tshetše mellwane ya setšhaba sa Afrika borwa le ditšhaba tše dingwe tša dinaga mabapi, tšeo di rarollago bothata bjo bjwa lekgetho la lehu. Toka ya tsela e engwe ya go hlabolla lekgetho la lehu, e bonwe ka go nyakíšíša mohola le go lahlega ga mokgwa wo moswa wo. Seo se lebantšhitšwe mahlong a dihlopa tše pedi tše tša lekgetho la lehu. Ntlha ya bobedi ya dínyakíšíšo, ke go bona gore a therešo ruri, ga gona le tsela yeo e kaonafetšego ya lekgetho la lehu, yeo e ka lekanetšwago setšhaba sa rena sa Afrika borwa. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Abstracts in English, Afrikaans and Tswana / This study explores whether the turnover tax system (TTS) fulfils its intended function of being a simplified tax system, using primary and secondary data. Structural-functionalism and the tax canons form the theoretical foundations for this study and are used to guide the questionnaire design, data collection process, identification of the overarching themes and the data analysis. Semi-structured interviews are utilised to solicit information from the selected participants, using convenience and snowball selection techniques. The participants believe that the TTS is not functioning as a fully simplified tax system, as not all the tax canons and structural functionalism principles of an effective tax system are being met. The concept of the TTS is perceived as good, although the administration thereof and the South African Revenue Service officials’ knowledge on the TTS are seen to be inadequate. Various recommendations are provided to improve the TTS. / Hierdie studie het ten doel om te bepaal of die omsetbelastingstelsel (“TTS”) sy beoogde funksie vervul – naamlik dié van ʼn vereenvoudigde belastingstelsel, deur die gebruik van primêre en sekondêre data. Strukturele funksionalisme en die belastingbeginsels vorm die teoretiese grondbeginsels vir hierdie studie en word gebruik om die vraelysontwerp, data-insamelingsproses, identifisering van die oorkoepelende temas en die data-ontleding te lei. Halfgestruktureerde onderhoude word gebruik om die uitgesoekte deelnemers om inligting te vra met behulp van gerieflikheid- en sneeubalselekteringstegnieke. Die deelnemers glo dat die omsetbelastingstelsel nie as ʼn ten volle vereenvoudigde belastingstelsel funksioneer nie, aangesien nie al die belastingbeginsels en strukturelefunksionalismebeginsels van ʼn doeltreffende belastingstelsel gevolg word nie. Die konsep van die omsetbelastingstelsel word as goed beskou, hoewel die administrering daarvan, sowel as die kennis wat die Suid-Afrikaanse Inkomstediens se amptenare ten opsigte van die omsetbelastingstelsel het, as ontoereikend beskou word. Verskeie aanbevelings word gedoen om die omsetbelastingstelsel te verbeter. / Thuto ye e lebeledišiša ge e le gore poelo ya tshepedišo ya lekgetho (TTS) e kgotsofatša mohola wo e nepetšwego wona e lego wa go ba tshepedišo ya lekgetho yeo e nolofaditšwego ka go šomiša tshedimošo ya motheo le ya tlaleletšo. Tšhomišego ya sebopego le melao ya motšhelo go hlama metheo ya dikgopolo ya thuto ye le go e šomiša go hlahla tlhamo ya letlakalapotšišo, tshepedišo ya go kgoboketša tshedimošo, tlhaolo ya merero ya go tlaleletša le tekolo ya tshedimošo. Dipoledišano tša go hlamega gannyane di šomišwa go hwetša tshedimošo go batšeakarolo bao ba kgethilwego, go šomišwa kgonagalo le mekgwatiro ya go kgetha ka go ya godimo. Batšeakarolo ba dumela go re TTS ga e šome bjalo ka tshepedišo ya go tlala ya lekgetho, ka ge e se metheo ka moka ya melao ya lekgetho yeo e fihlelelwago. Lereo la TTS le lemogwa bjalo ka le kaone, le ge tshepedišo ya lona le tsebo ya bašomi ba Ditirelo tša Lekgetho tša Afrika Borwa ya TTS e bonala e sa lekana. Ditigelo tše mmalwa di tšweleditšwe go kaonafatša TTS. / College of Accounting Sciences / M, Phil. (Accounting Sciences)