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A critical analysis of the employees' tax implications of loyalty points awarded to employees in South AfricaPretorius, Luzaan 21 July 2011 (has links)
Since the introduction of frequent flyer miles (e.g. Voyager miles) in South Africa, the concept has evolved in a number of ways. Currently, loyalty programmes are widely used in the consumer industry. Despite the fact that these programmes have been in place for several years, the South African Revenue Service (hereafter referred to as SARS) has failed to issue any legislation or guidance with regard to the treatment of these miles from an employees’ tax perspective. The fringe benefit implications of frequent flyer miles have been the topic of research both in South Africa and abroad. However, little research has been identified on the tax implications of loyalty programmes. This study re-examined past studies and literature identified on frequent flyer miles and analysed the impact these have on loyalty points earned on personal and corporate credit cards from an employees’ tax perspective. The study also extended past research and investigated loyalty points awarded to employees as an incentive from an employees’ tax perspective. The study had three specific objectives. The first objective was to analyse past research studies, court cases and other literature in order to establish the theoretical construct of this study. Secondly, it compared the treatment of frequent flyer miles earned by, or awarded to, employees in South Africa to the treatment of these in Australia and Canada. The third objective was to analyse the employees’ tax implications of loyalty points earned by, or awarded to, employees in specific scenarios. These scenarios were limited to loyalty points earned by employers on corporate credit cards and which are awarded to employees for personal use; loyalty points earned on personal credit cards as a result of business expenditure incurred by employees; and loyalty points awarded to an employee, as part of a loyalty programme operated by the employer, as an incentive. The concluding argument of this study was that loyalty points earned on corporate or personal credit cards, which are used for the benefit of employees, may be considered not to be taxable and that consequently, no employees’ tax obligation will arise. However, this argument is plagued by uncertainties and it is questionable as to whether this view will be supported by the South African courts and SARS. In the scenario where loyalty points are awarded as an incentive to employees, it may clearly be argued that these should be taxable with the result that an employees’ tax obligation will arise. However, the nature and value of the benefit, as well as the point at which the tax event occurs, may create inequities and is therefore uncertain. All these uncertainties highlight the need for guidance in this area from SARS. AFRIKAANS : Sedert gereelde vlugmyle (bv. Voyager miles) in Suid-Afrika in plek gestel is, het hierdie konsep in verskeie vorms ontwikkel. Vandag word lojaliteitsprogramme algemeen in die verbruikersbedryf gebruik. Ten spyte van die feit dat hierdie programme vir baie jare reeds in plek is, het die Suid-Afrikaanse Inkomstediens (hierna verwys na as SAID) steeds geen wetgewing of leiding uitgereik oor die hantering van hierdie myle uit ’n werknemersbelastingsoogpunt nie. Alhoewel die byvoordeelimplikasies van gereelde vlugmyle die onderwerp was van navorsing in Suid-Afrika sowel as oorsee is min navorsing geïdentifiseer oor die belastingimplikasies van lojaliteitsprogramme. Hierdie studie heroorweeg bestaande studies en literatuur oor gereelde vlugmyle en analiseer die impak daarvan op lojaliteitspunte verdien op persoonlike en sakekredietkaarte uit ’n werknemersbelastingsoogpunt. Die studie sal ook bestaande navorsing uitbrei deur lojaliteitspunte, wat as ’n aansporing aan werknemers gegee word, uit ’n werknemersbelastingsoogpunt te analiseer. Die studie het drie spesifieke oogmerke. In die eerste plek is dit om bestaande navorsingstudies, hofsake en ander literatuur te analiseer om ’n teoretiese basis te vestig. Tweedens is dit om die belastinghantering van gereelde vlugmyle verdien deur of toegeken aan werknemers in Suid-Afrika te vergelyk met die hantering hiervan in Australië en Kanada. Die derde oogmerk is om die werknemersbelastingimplikasies van lojaliteitspunte toegeken aan of verdien deur werknemers in spesifieke scenario’s krities te analiseer. Hierdie scenario’s is beperk tot lojaliteitspunte verdien deur werkgewers op sakekredietkaarte en toegeken aan werknemers vir persoonlike gebruik; lojaliteitspunte verdien deur werknemers weens sake-uitgawes aangegaan op persoonlike kredietkaarte; en lojaliteitspunte, wat deel vorm van ’n lojaliteitsprogram wat deur die werkgewer bedryf word, gegee aan werknemers as ’n aansporingsbonus. Volgens die studie se bevindinge kan daar aangevoer word dat lojaliteitspunte verdien op sake- en persoonlike kredietkaarte vir werknemers se persoonlike gebruik nie belasbaar is nie en gevolglik geen werknemersbelastingverpligting teweeg bring nie. Nietemin gaan hierdie siening gepaard met baie onsekerhede en word bevraagteken of dit deur die Suid-Afrikaanse howe en SAID ondersteun sal word. In die scenario waar lojaliteitspunte aan werknemers as ’n aansporing gegee word, kan dit duidelik aangevoer word dat hierdie voordeel belasbaar is en dus ’n werknemersbelastingverpligting teweegbring. Daar is egter onsekerheid oor die tydstip waarop die voordeel belas moet word, asook die aard en waarde van die belasbare byvoordeel. Hierdie onsekerhede onderstreep die behoefte aan leiding op hierdie onderwerp vanaf SAID. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted
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uVoyage營運計畫提案:促進台灣地方特色發展之休閒旅遊服務平台 / A business plan proposal for uVoyage: A service platform to promote the development of regional tourism in Taiwan卓品光, Jwo, Pin Guang Unknown Date (has links)
服務產業已在近代成為了世界各個國家的重要產業,台灣尤其,因此推動服務經濟一直是政府主要的推展政策之一。政大服務科學研究中心(SSRC)及資管所AeSL實驗室將服務科學的知識運用在實務上的服務創新,為本國較弱勢的觀光產業中小型商家提升競爭力,進而發展了一個以旅遊意象為引擎的全新網路服務平台,uVoyage。
此平台的目的為幫助弱勢的中小型觀光商家將自己的產品及服務自行行銷,推廣到全國大眾。本經營計畫的最高宗旨為提供一個互動性平台,讓觀光業中小型商家與旅客一起共創價值,達到永續經營。專案在初始挑選了宜蘭縣枕頭山休閒農業區作為開發平台的實驗標的,並於去年就已經完成POC(Proof of Concept)。在持續開發平台的同時,本研究所著重的方向為研討uVoyage平台的實際經營模式,並將其營運計畫做完善的提案。此研究在進行的過程也定時與枕山村休閒農業區的商家辦說明會蒐集意見回饋,讓平台的功能更能夠符合商家的需求。
此論文延續平台的基礎,持續進行完整性的開發,同時將組織管理、財務、營運及獲利模式做完整個規劃。本研究最終目標為完成最後階段的POS(Proof of Service),並提出實際可行的經營計畫。促進台灣地方特色發展、幫助觀光中小企業為uVoyage的最高使命。
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