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

Research report submitted in partial fulfilment of the requirements Of the Master of Arts Degree In Sociology At the University of Witwatersrand Department of sociology / The main purpose of this research is to provide an analysis of opposition to nuclear energy in South Africa, focusing on organisations and activists opposed to the current nuclear build programme. The organisations opposed to nuclear include Earthlife Africa, Greenpeace, Coalition Against nuclear Energy, national Union of Mineworkers, the Economic Freedom fighters and Democratic Alliance, COSATU and other organisations. The study utilises a qualitative approach, mainly document analysis complimented by indepth expert interviews. The South African nuclear energy programme is a polarised issue triggering intense and often emotive debate on both sides, anti-nuclear activists and pronuclear proponents. The research pays specific attention to anti-nuclear activists and organisations opposed to South Africa's nuclear energy programme. In order to understand the anti-nuclear position, I have also incorporated pro-nuclear arguments in the study to have a better grasp of the concerns raised by organisations opposing nuclear energy. There are three main points of conflict: economic, environmental, and political. I show how opponents have framed resistance around cost and safety concerns, environmental impacts associated with nuclear and the nexus of elite political capture of state resources. / Andrew Chakane 2021

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