The high levels of crime in South Africa are a popular topic of conversation amongst South Africans. As a result of the high levels of crime in South Africa, many South Africans employ private security companies in order to protect themselves and their property. The opinion exists that these private security costs should be allowed as a deduction against their taxable income. The study investigates certain factors that may influence crime, the private security industry and these companies’ perception on the duties of the South African Police Service. In order to determine private security companies’ perception on the duties of the South African Police Service, a questionnaire was conducted. The results reflected not only that private security companies are more effective and proactive in the prevention of crime, but also that they have a faster reaction time to emergency calls than the South African Police Service. This can lead one to argue that it has become a necessity to incur private security costs in South Africa. It also discusses current South African tax legislation in comparison with international trends. The study concludes whether the deduction of private security costs for the individual against taxable income is allowed in South Africa. AFRIKAANS : Die hoë vlakke van misdaad in Suid-Afrika is ‘n gewilde onderwerp van bespreking onder Suid-Afrikaners. As gevolg van die hoë vlakke van misdaad in Suid-Afrika stel baie Suid- Afrikaners privaat sekuriteitsmaatskappye aan om hulself en hul eiendom te beskerm. Menige Suid-Afrikaners is van mening dat hierdie privaat sekuriteitsuitgawes as ‘n aftrekking teen hul belasbare inkomste toegelaat moet word. Die studie ondersoek sekere faktore wat misdaad kan beinvloed, die privaat sekuriteitsmaatskappy industrie en hierdie maatskappye se opinie van die Suid-Afrikaanse Polisiediens se verantwoordelikhede. ‘n Vraelys is gebruik om privaat sekuriteitsmaatskappye se opinie rakende die verantwoordelikhede van die Suid-Afrikaansie Polisiediens te bepaal. Die resultate dui daarop dat privaat sekuriteitsmaatskappye nie net meer effektief en proaktief is in die voorkoming van misdaad as die Suid-Afrikaanse Polisiediens nie, maar ook dat hulle ‘n vinniger reaksietyd het na ‘n noodoproep ontvang is. Dit kan tot aannames lei dat dit ‘n noodsaaklikheid geword het om privaat sekuriteitsonkostes in Suid-Afrika aan te gaan. Die studie stel ook ondersoek in na huidige Suid-Afrikaanse belastingwetgewing in vergelyking met die internasionale werkswyse en sluit af met die antwoord op die vraag of privaat sekuriteitsuitgawes belastingaftrekbaar is vir Suid-Afrikaanse individue. / Dissertation (MCom)--University of Pretoria, 2013. / Taxation / unrestricted