The research examined whether the services provided by the “sharing economy” platforms are adequately dealt with by the current South African tax systems. In addressing this main goal, the research analysed how the South African tax systems deal with the income and expenses of Uber, Airbnb and their respective service providers. The research also investigated how South Africa could classify “sharing economy” workers and how this would affect the deductibility of the worker’s expenses. A brief analysis was made of the taxation of the “sharing economy” businesses in Australia and the United States of America. These countries have implemented measures to effectively deal with regulating the “sharing economy” businesses. An interpretative research approach was used to provide clarity on the matter. Documentary data used for the research consists of tax legislation, case law, textbooks, commentaries, journal articles and theses. The research concluded that the current taxation systems have loopholes that are allowing participants in the “sharing economy” to avoid paying tax in South Africa. The thesis recommends that the legislature could adopt certain measures applied in Australia and the United States of America to more effectively regulate “sharing economy” in South African and remedy the leakages the current tax systems suffer, causing SARS to lose potential revenue.

Submitted by ROBSON MARTINS DE ABREU SILVA (abreurobson@gmail.com) on 2012-12-27T20:18:55Z No. of bitstreams: 1 DISSERTAÇÃO - VIA FGV.pdf: 2137880 bytes, checksum: e2aae72835bfcf22dba86ab708bb52a6 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2013-01-04T14:04:27Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO - VIA FGV.pdf: 2137880 bytes, checksum: e2aae72835bfcf22dba86ab708bb52a6 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-01-28T18:10:57Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO - VIA FGV.pdf: 2137880 bytes, checksum: e2aae72835bfcf22dba86ab708bb52a6 (MD5) / Made available in DSpace on 2013-01-28T18:25:29Z (GMT). No. of bitstreams: 1 DISSERTAÇÃO - VIA FGV.pdf: 2137880 bytes, checksum: e2aae72835bfcf22dba86ab708bb52a6 (MD5) Previous issue date: 2012-11-01 / The main goal of this research was to verify if the campaign 'Todos com a Nota – Módulo Esportivo', instituted by the Government of the State of Pernambuco, provides awareness to the citizen about the social importance of always asking for the tax invoice when paying for goods and services that are subject to the incidence of the ICMS, as well as infer which is the aware population proportion . The theoretical reference embraced knowledge from several fields related to the sphere of the necessity of fiscal awareness, such as tax obedience; tax compliance; tax evasion; tax administration; taxpayer and consumer behavior; fiscal education and fiscal citizenship. In order to reach the goal, it was performed a consumer behavior research at the attending centres for the users of the campaign. The chosen method was a structured survey. The results suggest that the campaign 'Todos com a Nota' provides awareness, and the proportion of the citizens that become aware stays between 5.34% and 10.66% of the users population of 'Modulo Esportivo', that employs magnetic cards to trade receipts for tickets for watching games from the brazilian and state championships of professional soccer. Although this proportion might seem small, deserving a bigger attention from the public administration, if compared to the proportion of citizens that already entered the campaign aware, the improvement was about, at least, 7.21 times, with 95% trust. / O objetivo desta pesquisa foi verificar se a Campanha Todos com a Nota – Módulo Esportivo, instituída pelo Governo do Estado de Pernambuco, conscientiza ou não o cidadão acerca da importância social de sempre pedir a nota fiscal nas suas compras sujeitas à incidência do Imposto sobre a Circulação de Mercadorias e Serviços (ICMS), bem como inferir qual a proporção populacional conscientizada. O referencial teórico abraçou conhecimentos de diversos campos afetos à seara da necessidade de conscientização fiscal, tais como obediência tributária, evasão fiscal, Administração Tributária, comportamento do consumidor e do contribuinte, Educação Fiscal e cidadania fiscal. Para atingir o objetivo, foi realizada pesquisa de comportamento do consumidor nos postos de atendimento ao usuário da Campanha. O método utilizado foi uma pesquisa do tipo survey estruturada. Os resultados sugerem que a Campanha Todos com a Nota conscientiza, e a proporção de cidadãos conscientizados sobre a função social do tributo fica entre 5,34% e 10,66% da população de usuários do Módulo Esportivo, que se utiliza de cartões magnéticos para troca de notas/cupons fiscais por ingressos para assistir aos jogos dos campeonatos brasileiro e pernambucano de futebol profissional. Embora esta proporção pareça pequena, merecendo maior atenção da Administração Pública, se compararmos com a proporção de cidadãos que já ingressaram na Campanha conscientizados, a melhoria foi em torno de, no mínimo, 7,21 vezes, com 95% de confiança.

The design of a country’s tax system is important because of the critical role played by taxation in financing public spending towards economic and social development. In this regard, there is need to enhance the understanding of whether current tax systems in the SADC provide sufficient tax revenue to meet public spending needs. This study provides empirical evidence on the outcomes of existing tax systems in the SADC with the aim of offering a basis for normative evaluation of the regions’ tax policies. Literature posits that there are numerous economic and institutional factors that limit the amount of taxes that a country can actually raise. Against this background, the substantive aim of this study was to assess the determinants of tax capacity and tax effort in the SADC in view of providing a pragmatic approach to tax policy design. The methodology of this study involved the use of both quantitative and qualitative analysis (mixed methods approach) where the latter was used to augment the findings of the former. The first phase involved the use of a multi-step procedure to estimate determinants of tax capacity and tax effort using stochastic tax function and unbalanced panel data for 13 SADC countries. The study disentangled the error term to estimates the random-effects separately from tax effort in order to capture the time- invariant country-specific effects. Further, tax effort was classified persistent (long-run) and transient (short-run). The study was able to estimate the determinants of tax effort and to rank each member state according to its tax effort. The second phase involves a narrative analysis of tax legislation in the SADC over the period 2002-2016. The study used budget statements and Acts of parliament as the major sources of information to identify significant changes in tax legislation over this period. The findings of the quantitative analysis indicate that financial deepening, economic development and trade openness influence tax capacity, while corruption and inflation influence tax effort. In addition, the findings show that the region has low persistent tax effort than transient tax effort, implying that improving tax administration has superseded tax policy reforms. This result is augmented by the narrative record which seemingly shows that tax legislation efforts were largely successful in tax administration but rather limited in view of tax policy. In this regard, the study recommends that tax policy design should be informed by the conditions of a country and policy considerations relating to peculiar circumstances to obtain robust tax policies. / Economics / D. Com. (Economics)

During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

This study examines the factors to consider in establishing an effective tax Ombudsman in South Africa. It seeks to establish how the democratic protection institutions such as the South African Public Protector and the South African Human Rights Commission and the Courts created in terms of the 1996 Constitution vis-à-vis the ways the South African Revenue Service‟ (hereinafter referred to as SARS) new court rules and Service Monitoring Offices safeguard and protect taxpayers rights against SARS‟ administrative abuses. The researcher reviews and analyses literature gathered from the following sources: the Australian and Canadian tax Ombudsman, the United Kingdom‟s tax adjudicator, the South African motor industry Ombudsman, the South African banking services Ombudsman, the South African Public Protector, the Tax Administration Act (28 of 2011) (hereinafter referred to as the TAA), the South African Constitution (108 of 1996), and other popular scientific articles and reports on the introduction of the tax Ombudsman in South Africa. The findings reveal the core factors that underscore the establishment of an effective tax Ombud in South Africa to include: independence, neutrality, credible review process and confidentiality. Other auxiliary factors with regard to the appointment of the tax Ombud are: leadership skills, honesty, integrity and courage. Furthermore, the provisions of the TAA, in relation to the appointment of the tax Ombud‟s funding, staffing, location, and powers with particular reference to cost recovery and disclosure of taxpayers‟ confidential information, impede on the tax Ombud‟s independence. It also emerged from this study that the independence of the tax Ombud‟s office is being over-emphasised, leaving other pertinent issues of equal importance, such as education and publicity, unattended to. The recommendations for this study revolve on the tax Ombud‟s appointment, budget and recruitment of its own staff, building a reputation of independence through public education and the power to recover costs. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

This study examines the factors to consider in establishing an effective tax Ombudsman in South Africa. It seeks to establish how the democratic protection institutions such as the South African Public Protector and the South African Human Rights Commission and the Courts created in terms of the 1996 Constitution vis-à-vis the ways the South African Revenue Service‟ (hereinafter referred to as SARS) new court rules and Service Monitoring Offices safeguard and protect taxpayers rights against SARS‟ administrative abuses. The researcher reviews and analyses literature gathered from the following sources: the Australian and Canadian tax Ombudsman, the United Kingdom‟s tax adjudicator, the South African motor industry Ombudsman, the South African banking services Ombudsman, the South African Public Protector, the Tax Administration Act (28 of 2011) (hereinafter referred to as the TAA), the South African Constitution (108 of 1996), and other popular scientific articles and reports on the introduction of the tax Ombudsman in South Africa. The findings reveal the core factors that underscore the establishment of an effective tax Ombud in South Africa to include: independence, neutrality, credible review process and confidentiality. Other auxiliary factors with regard to the appointment of the tax Ombud are: leadership skills, honesty, integrity and courage. Furthermore, the provisions of the TAA, in relation to the appointment of the tax Ombud‟s funding, staffing, location, and powers with particular reference to cost recovery and disclosure of taxpayers‟ confidential information, impede on the tax Ombud‟s independence. It also emerged from this study that the independence of the tax Ombud‟s office is being over-emphasised, leaving other pertinent issues of equal importance, such as education and publicity, unattended to. The recommendations for this study revolve on the tax Ombud‟s appointment, budget and recruitment of its own staff, building a reputation of independence through public education and the power to recover costs. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Prior to 1994, South African taxpayers had little protection from fiscal legislation or the decisions, actions or conduct of the South African Revenue Service (“SARS”) that violated their common law rights. Parliament reigned supreme and in tax matters, the strict and literal approach to the interpretation of statutes was employed, with the judiciary often quoting the mantra that there is “no equity about tax”. The Income Tax Act (Act No 58 of 1962) was littered with discriminatory and unfair provisions based on age, religion, sex and marital status. Even unreasonable decisions taken by SARS could not be reviewed by the judiciary as “unreasonableness” was not a ground for review of the exercise of a discretion by SARS. On 27 April 1994, the constitutional order changed. Parliamentary supremacy was replaced with constitutional supremacy and the rights to privacy, equality, human dignity, property and just administrative action were codified in a Bill of Rights. The codification of these fundamental rights has materially changed the nature and extent of the rights of South African taxpayers. The objective of this thesis, therefore, is to identify, analyse and discuss South African taxpayers’ rights from a constitutional perspective. The following major conclusions can be drawn from the research done: - the judiciary have been forced to reappraise their approach to the interpretation of statutes from a “strict and literal” to a “purposive” approach that is in accordance with the values underpinning the new constitutional order; - new legislation has amended some of the so-called “reverse” onus of proof provisions that were constitutionally unsound – this should result in greater fairness and consistency for affected taxpayers especially in the area of when penalties may be imposed; - the concept of clean hands and good facts can influence the judiciary when arguing that a taxpayer’s right to just administrative action has been violated; and - discriminatory and unfair legislation and conduct on the part of SARS may and should be attacked on a substantive law basis, especially where human dignity is at stake. The overall conclusion is that taxpayers’ rights are more far-reaching than prior to 1994 but still have some way to go before they are fully interpreted and developed. / Accounting Science / D.Compt.

Au siècle dernier, la Turquie moderne a adopté les principes de démocratie et de laïcité. Parvenue à la stabilité politique, elle connaît aujourd’hui une croissance économique stable et pérenne qui lui permet de jouer sa partition au niveau international. La Turquie est passée du modernisme inhérent à l’idéologie ataturkienne à un modernisme qui s’inspire aujourd’hui des principes occidentaux en les adaptant à sa conjoncture économique et à ses valeurs sociales. En matière d’imposition des bénéfices des entreprises, la législation fiscale joue un rôle essentiel. L’accroissement des échanges économiques de la Turquie avec les pays étrangers, notamment ceux de l’Union européenne, amène le législateur fiscal turc à donner une dimension internationale à la fiscalité d’entreprise. Il témoigne de sa volonté de modernisme et de ses préoccupations internationales en accordant, depuis le début des années 2000, une importance toute particulière aux exigences de l’OCDE et de l’Union européenne. Il s’applique à faire de la fiscalité d’entreprise une fiscalité compétitive au service du développement économique et à garantir les droits des entreprises afin qu’elles bénéficient d’une sécurité juridique réelle. Par voie de conséquence, la perception du contribuable turc à l’égard de l’État évolue, passant d’une conception ad nominam – qui accorde la primauté à ceux qui dirigent le pays – à une conception ad valorem – qui accorde la primauté à la valeur des dispositions fiscales. / Last century, Turkey adopted the principles of democracy and secularism. It has reached political stability and is now experiencing a stable and durable economic growth that enables it to play a role on an international scale. Turkey has gone from a modernism inherent to the Ataturk ideology to a modernism inspired by Western principles, adapting them to its economic situation and its social values. As regards taxation on firm profits, fiscal legislation plays an essential part. The increase of economic exchanges between Turkey and foreign countries, especially those belonging to the European Union, leads Turkish fiscal laws to give an international standing to the firm tax system. It has shown its will of modernism and its international preoccupations by attaching a specific importance to the requirements of the OECD and the European Union since the beginning of the 2000s. It makes every effort to turn firm taxation into a competitive tax system serving the economic development and to guarantee the rights of the firms so that they have a real juridical security. As a result, the collection of Turkish taxpayers to the state is evolving, going from a conception ad nominam – prioritizing the leaders of the country – to a conception ad valorem – prioritizing the value of fiscal measures.

Prior to 1994, South African taxpayers had little protection from fiscal legislation or the decisions, actions or conduct of the South African Revenue Service (“SARS”) that violated their common law rights. Parliament reigned supreme and in tax matters, the strict and literal approach to the interpretation of statutes was employed, with the judiciary often quoting the mantra that there is “no equity about tax”. The Income Tax Act (Act No 58 of 1962) was littered with discriminatory and unfair provisions based on age, religion, sex and marital status. Even unreasonable decisions taken by SARS could not be reviewed by the judiciary as “unreasonableness” was not a ground for review of the exercise of a discretion by SARS. On 27 April 1994, the constitutional order changed. Parliamentary supremacy was replaced with constitutional supremacy and the rights to privacy, equality, human dignity, property and just administrative action were codified in a Bill of Rights. The codification of these fundamental rights has materially changed the nature and extent of the rights of South African taxpayers. The objective of this thesis, therefore, is to identify, analyse and discuss South African taxpayers’ rights from a constitutional perspective. The following major conclusions can be drawn from the research done: - the judiciary have been forced to reappraise their approach to the interpretation of statutes from a “strict and literal” to a “purposive” approach that is in accordance with the values underpinning the new constitutional order; - new legislation has amended some of the so-called “reverse” onus of proof provisions that were constitutionally unsound – this should result in greater fairness and consistency for affected taxpayers especially in the area of when penalties may be imposed; - the concept of clean hands and good facts can influence the judiciary when arguing that a taxpayer’s right to just administrative action has been violated; and - discriminatory and unfair legislation and conduct on the part of SARS may and should be attacked on a substantive law basis, especially where human dignity is at stake. The overall conclusion is that taxpayers’ rights are more far-reaching than prior to 1994 but still have some way to go before they are fully interpreted and developed. / Accounting Science / D.Compt.