Thesis (M.A.)--Si li dong hai da xue, 1983. / Cover title. Reproduced from typescript; on double leaves. Includes bibliographical references (p. 289-298).

Thesis (doctoral)--Universität Münster.

Thesis (doctoral)--Universität Breslau, 1933. / Includes bibliographical references ([iv]-vii).

Thesis (Ph. D.)--University of Wisconsin--Madison, 1941. / Typescript. Includes abstract and vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 368-381).

In South Africa the boundaries of the common law principle of legal professional privilege in tax matters is unclear. Common law legal professional privilege in South Africa and in other jurisdictions has been a right available only to clients of attorneys. In 2015, amendments were enacted in section 42A of the Tax Administration Laws Amendment Act. These amendments set out further requirements that need to be satisfied for a taxpayer to claim his right to legal professional privilege over particular communications. The amendment does not feature any recognition of the extension of legal professional privilege for which all non-attorney tax practitioners have been lobbying for since the enactment of the Tax Administration Act. The stance taken by SARS in its non-response to the pleas for extension of legal professional privilege have both Constitutional and administrative consequences: constitutional consequences in the form of the infringement of the non-attorney tax practitioner’s right to equality and the taxpayer’s right to privacy: administrative consequences arise in the form of an infringement of an individual’s right to fair administrative justice under the Promotion of Administrative Justice Act. Foreign jurisdictions have been considered to determine whether South African is operating in line with international standards relating to legal professional privilege. Although, not every foreign jurisdiction examined for the purpose of this study, has implemented an extension of legal professional privilege, they have still ruled on the matter, or implemented an alternative solution, for example, a accountant concession for accountants. On this basis it is submitted that South Africa must implement a new provision within the Tax Administration Act defining the extension of legal professional privilege by law.

No description available.

This study is concerned with workers, workplace learning and organisations. In the current climate of techno-logisation and globalisation, change is constant. Consequently, development of workers??? capacity to grow and adapt is essential for both the employability of the individual, and the economic survival of organisations. Capacity is considered essential because it encompasses more than current ability, it enables the growth of innovative approaches to work, which are required to adapt to change. Learning is central to capacity-development and so learning skills and related ???general skills??? are vital, but these skills must be developed in a specific context to be useful tools. Learning involves balancing the chaos of uncertainty and the old grooves of experience. Learning also involves personal growth. This study explores ways of helping workers develop capacity and especially learning skills, in a context of complexity, to meet the demands of their changing environment. The methodological approach taken is two fold, including both a conceptual and an empirical component. Firstly, a framework, based on conceptual innovation, is constructed to direct the design of workplace-based programs aimed at developing workers??? capacity. This is done as guidance in tailoring a program that promotes the development of an understanding of the necessary skills and knowledge in the context of the work undertaken, how to use them effectively, and the impact they have on the worker and their environment. It is contended that this framework promotes continued and sustained growth in workers??? skills and adaptability, that is, it develops capacity. Secondly, fieldwork based on a program developed for a group of tax administrators to instantiate this framework is reported. The findings show that this workplace-based program designed for the Australian Taxation Office has precipitated the development of the participant workers??? capacity, and in so doing, has shown the empirical significance of the conceptual innovation. Finally, the broader implications of developing workers??? capacity are explored. These include the need for organisational support for workers??? capacity-development, the possibility of the development of a learning culture in organisations, and the general applicability of the framework to other organisations, professions, and industries.

No description available.

This thesis discusses the notion of tax evasion in Rwanda. It looks at the role of tax administration and fiscal codes in Rwanda in the implementation of tax anti-evasion measures in the country. The tax administration and fiscal codes provide opportunities for the Rwandan people to realize a tax evasion free society not only because of the tax administration departments in place to curb tax evasion, the types of taxes, the measures of collection, but also the reasonable fiscal procedure process in tax payment and also in allowing the taxpayer participation in the tax assessment process, an essential component of co-operative taxpayer attitudes for potential tax revenue collections to thrive. / However, this thesis scrutinizes the reality in Rwanda for the extent to which tax administration and tax laws have gone to achieve the goal of curbing tax evasion. / Tax administration measures and fiscal code provisions in place, can not be said to be perfect as at times it is foreign ideas imported into Rwanda, which must be adopted often as a conditionality to that much needed development assistance. This in light of the persistent institutionalized corruption existing in Rwanda, and the reality of public participation in the tax assessment process given the Rwandan culture of evading taxes, makes the anti-evasion process inadequate in Rwanda, thus further "watering down" the sufficiency of the tax law and tax administration as a previously perceived usable strategy for curbing tax evasion. The thesis argues therefore that the tax administration and fiscal codes in curbing tax evasion are limited by existence of these realities unless modifications are made in the implementation of measures against tax evasion in Rwanda.

This thesis looks at legal mechanisms allowing the non-collection of tax debts in the tax systems of Canada and the United States. The goal is to shed light on the choices made in Canada’s tax collection system by juxtaposing it with the American system. The comparison reveals differences in the ways in which the two jurisdictions allow taxpayers to participate in the tax system and differences in how the two jurisdictions choose to make decisions about the forgiveness of tax debts. Although Canada has generally rejected the idea of compromise within the tax system, there is a tax policy case to be made in favour of the compromise of tax debts in certain situations.