A quarter of the labour force in South Africa is currently unemployed. The majority of the unemployed are between the ages of 18 and 29 years. The causes of these poor employment statistics has been widely debated, however, the cost of unskilled South African labour is a common thread. One of the solutions to improve the statistics is to implement tax incentives to reduce the cost of labour, which would theoretically increase the demand of the labour. Countries such as the United States of America have implemented some form of tax incentive to promote job creation over the years. South Africa has, however, not used this alternative to deal with unemployment. The problem had escalated to such a state that the Government announced in 2011 that it would spend R5 billion on job creation and announced that the funds would be spent through the implementation of a youth wage subsidy. Current studies on policy choices to promote job creation in South Africa discuss the possible tax incentives which could be implemented. However, these studies have not evaluated the successes of these incentives in other countries and whether it would be possible to apply them to a South African context. The proposed youth wage subsidy has not been analysed in terms of the incentives implemented in other countries to determine whether or not they would be successful in South Africa. The aim of the study was to determine if there was a gap in the tax legislation with regard to motivating job creation and how this gap could best be filled. This was achieved by firstly, analysing the key causes of unemployment in South Africa, and secondly, determining whether any of the current tax legislation measures deal with those causes. Two tax incentives implemented in the United States of America were analysed for their successes and failures in order to determine what South Africa needs to do if it was to implement any similar incentives. Finally, the National Treasury’s discussion paper on its proposed youth wage subsidy was analysed against the findings identified above to determine whether the subsidy is viable in the South African labour market. AFRIKAANS : ’n Kwart van die arbeidsmag in Suid-Afrika is tans werkloos met die meeste werkloses tussen die ouderdom van 18 en 29 jaar. Daar word reeds geruime tyd geredeneer oor die oorsaak van die swak arbeidstatistieke, tog is daar ooreenstemming dat die koste van ongeskoolde arbeid in Suid-Afrika ’n bydraende faktor is. Belastingaansporings wat die koste van arbeid verminder en dus teoreties die vraag na arbeid verhoog, kan moontlik die swak arbeidstatistieke verbeter. Lande soos die Verenigde State van Amerika het met verloop van jare sekere belastingaansporings ingestel om werkskepping te bevorder. Suid-Afrika het egter nog nie dié alternatief gebruik om die probleem van werkloosheid aan te pak nie. Die probleem het sulke afmetings aangeneem dat die regering in 2011 bekend gemaak het dat hy R5 biljoen aan werkskepping sal bestee in die vorm van die implementering van ’n jeugloonsubsidie. Huidige navorsing oor beleidskeuses om werkskepping in Suid-Afrika te bevorder, handel oor die moontlike belastingaansporings wat ingestel kan word. Dié navorsing evalueer egter nie die sukses van hierdie aansporings in ander lande of die moontlikheid van die toepassing daarvan op Suid-Afrikaanse omstandighede nie. Die huidige navorsing ontleed ook nie die voorgestelde jeugloonsubsidie aan die hand van die aansporings wat in ander lande ingestel is om sodoende te bepaal of dit hier sal slaag nie. Die doel van die navorsing was om te bepaal of daar ’n gaping in die wetgewing oor belasting is ten opsigte van die aanmoediging van werkskepping en hoe sodanige gaping ten beste gevul kan word. Dié navorsing het in sy doel geslaag deur eerstens die sleuteloorsake van werkloosheid in Suid-Afrika te ontleed en tweedens te bepaal of enige van die huidige belastingwetgewingsmaatreëls daardie oorsake aanspreek. Die sukses én mislukking van twee belastingaansporings wat in die Verenigde State van Amerika ingestel is, te ontleed ten einde te bepaal wat Suid-Afrika moet doen indien hy enige soortgelyke aansporings sou implementeer. Ten laaste is die besprekingsdokument oor die voorgestelde jeugloonsubsidie van die Nasionale Tesourie ontleed aan die hand van bogenoemde bevindings om te bepaal of die subsidie in die Suid-Afrikaanse arbeidsmark lewensvatbaar sou wees. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Companies trading in international markets and assigning their employees to these global positions has become a daily occurrence, also in the lives of many South Africans. The taxation planning around these assignments can become a complex matter which can either be beneficial to the employee or result in surprising tax liability. Although many articles have been written on the taxation effect on South African employees working abroad, little research has been performed combining not only the South African legislation, but also taking the effect of double taxation agreements and the legislation of other countries into consideration. This study extends on these prior articles by analysing the taxation of an individual from a South African perspective in combination with double taxation agreements and legislation of the United States of America, Australia and Saudi Arabia. The aim of this study is to create a structure for planning an employee’s taxation liability when sent on a secondment assignment and to provide all the relevant aspects that should be taken into consideration to determine the employee’s final tax liability. This study discusses the South African legislation relevant to employment income, determining the employee’s resident status, the relevant double taxation agreements articles and three countries: USA, Australia and Saudi Arabia, double taxation agreements and legislation on non-residents. The study concludes by summarising the taxation effect on a South African employee working in one of these countries. AFRIKAANS : Maatskappye wat in internasionale markte handeldryf en hulle werknemers in buitelandse poste aanstel het ʼn alledaagse deel van baie Suid-Afrikaners se lewens geword. Die belastingbeplanning rondom hierdie opdragte kan ‘n komplekse berekening word wat of gunstig vir die werknemer kan wees of in ‘n onverwagse belastingimplikasie kan ontaard. Alhoewel daar al baie artikels geskryf is ten opsigte van die belastingeffek vir Suid-Afrikaanse werknemers wat oorsee werk, is daar min navorsing gedoen wat die Suid-Afrikaanse wetgewing met die effek van dubbelbelastingooreenkomste asook die belastingwetgewing van ander lande kombineer. Hierdie studie is ‘n uitbreiding van hierdie artikels deurdat dit die belastingeffek van Suid-Afrikaanse individue analiseer deur Suid-Afrikaanse wetgewing te kombineer met dubbelbelastingooreenkomste en belastingwetgewing van die Verenigde State van Amerika, Australië en Saoedi-Arabië. Die doel van die studie is om ‘n struktuur daar te stel om ‘n individu se belastingaanspreeklikheid te beplan wanneer hy in ‘n internasionale pos aangestel word en om al die relevante aspekte in ag te neem om sy finale belastingaanspreeklikheid te bepaal. Die studie bespreek Suid-Afrikaanse wetgewing rakende werknemers inkomste, die bepaling van die individu se inwoner-status, die relevante dubbel belasting-ooreenkomste artikels en drie lande: VSA, Australië en Saoedi-Arabië, se dubbel belasting-ooreenkomste en wetgewing op nie-inwoners. Die studie kom tot die gevolgtrekking deur die belasting effek van ‘n Suid-Afrikaanse werknemer wat in een van die bogenoemde lande werk, op te som. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Van Wyk, TC 2011, Critical analysis of the taxation of South African employees working abroad, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03092012-125019 / > F12/4/169/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

English text, with summaries in English, Afrikaans and Zulu / This study aims to propose an e-learning framework for mobile devices in Africa to help improve enrolment rates and education standards in the FET (Further Education and Training) phase. The study is qualitative in nature and employs document analysis as main research method. An overview of the South African education context with supporting statistical data to motivate why an e-learning alternative is crucial for improving South African and African education is provided. The literature review includes a descriptive analysis of 7 existing e- and m-learning frameworks, with key features highlighted for possible adaptation or incorporation into an e-learning framework for Africa. Behaviourism, Constructivism and Connectivism are discussed as applicable learning theories to pedagogically underpin this proposed e-learning framework. Thereafter, a critical evaluation of current South African education policy documents (White Papers, the Norms and Standards for Educators and the Draft Policy for the Provision and Management of Learning Teaching and Support Materials) is conducted to determine whether these policies support and enable e-learning effectively. Part 2 of Chapter 5 comprises a critical analysis and comparison of education systems and applicable legislation in the USA, Finland and Malawi to establish how education is structured and how e-learning is administered in these countries to make relevant recommendations for South Africa and to inform the design of an e-learning framework for Africa. Research findings are presented as answers to the research questions posed and the proposed e-learning framework with further recommendations are presented to the South African Department of Basic Education, teachers and researchers. / Die doel van hierdie studie is om ‘n e-onderrig-en-leer raamwerk vir mobiele toestelle vir Afrika voor te stel, sodat inskrywingsgetalle en onderrig- en leerstandaarde in die Verdere Onderrig en Opleidings (VOO) fase verbeter kan word. Dit is ‘n kwalitatiewe studie en dokumentanalise word as navorsingsmetode toegepas. ‘n Oorsig van die huidige Suid-Afrikaanse onderwysstelsel en konteks met ondersteunende statistiese bevindinge word verduidelik om e-onderrig-en-leer as noodsaaklike alternatief vir Suid-Afrika en Afrika te motiveer. Die literatuuroorsig sluit ‘n beskrywende analise van sewe bestaande e- en m-onderrig-en-leer (mobiele-onderrig-en-leer) raamwerke in. Hoofkenmerke van elke raamwerk word uitgelig vir moontlike aanpassing en inkorporering in ‘n e-onderrig-en-leer raamwerk vir die Afrika-konteks. Leerteorië, nl Behaviourisme, Konstruktivisme en Konnektivisme (Connectivism) word in diepte bespreek as pedagogies fundamenteel om die e-onderrig-en-leer raamwerk te onderbou en te ondersteun. ‘n Kritiese evaluasie van Suid-Afrikaanse onderwysbeleid (d.w.s. Witskrifte, die Norme and Standaarde vir Onderwysers en die konsepdokument oor die Voorsiening en Bestuur van Onderrig-, Leer- en Ondersteuningsmateriaal) is gedoen om vas te stel of die beleid wel e-onderrig-en-leer effektief ondersteun en prakties moontlik maak. ‘n Krities analitiese en vergelykende studie van die VSA (Verenigde State van Amerika), Finland en Malawi se onderwysstelsels- en wetgewing is gedoen in hoofstuk 5 deel 2 om te bepaal hoe dié lande onderwys struktureer en hoe e-onderrig-en–leer geadministreer word, sodat relevante voorstelle vir Suid-Afrika gemaak kan word en om insae te lewer in die ontwerp van ‘n e-onderrig-en-leer raamwerk toepaslik vir die Afrika-kontinent. Navorsingsbevindinge word voorgelê aan die Suid-Afrikaanse Departement van Basiese Onderwys, onderwysers sowel as aan navorsers. / Lolu cwaningo luhlose ukuphakamisa uhlaka lwe-e-learning lamadivaysi eselula e-Afrika ukusiza ukuthuthukisa izinga lokubhalisa nezindinganiso zemfundo kwiSigaba se-FET (Further Education and Training). Ucwaningo luyimfanelo enemvelo futhi lusebenzisa ukuhlaziywa kwedokhumenti njengendlela yokucwaninga eyinhloko. Ukuhlolisisa umongo wezemfundo waseNingizimu Afrika ngokusekela imniningwane yezibalo ukugqugquzela ukuthi kungani enye yokufunda email ibalulekile ekuthuthukiseni imfundo yaseNingizimu Afrika ne-Afrika. Ukubuyekezwa kwezincwadi kuhlanganisa ukuhlaziywa okuchazayo kwezinhlaka eziyisikhombisa ezisekhona ze-e- e-m-learning, nezici eziyinhloko eziqokonyiswe ukukhishwa kwe-adaption noma ukufakwa kwisakhiwo se-e-learning se-Afrika. Ukuzikhethela, Ukwakhiwa kwe-Constructivism (Kwe Zokwakha) kanye ne-Connectivism (Kwe Zokuxhumana) kuxoxwa njengezifundo ezifanele zokufunda ukusekela lolu hlelo oluhlongozwayo lwe-e-learning. Ngemuva kwaloko, ukuhlolwa okubalulekile kwemibhalo yamanje yemfundo yaseNingizimu Afrika (Amaphepha Asemhlophe, Imigomo Nemigomo Yabafundisi kanye neNqubomgomo Yohlaka Lokufundiswa Nezifundo Nokusekela) kwenziwa ukuze kutholakale ukuthi lezi zinqubomgomo zisekela futhi zikwazi yini ukufundisa nge-e-ephumelelayo. Ingxenye yesibili yeSahluko sesihlanu iqukethe ukuhlaziywa okubucayi kanye nokuqhathaniswa kwezinhlelo zemfundo kanye nemithetho esebenzayo eMelika, eFinland nase Malawi ukuqinisekisa ukuthi imfundo ihlelwe kanjani nokuthi i-e-learning inikezwa kanjani ukwenza izincomo ezifanele eNingizimu Afrika nokwazisa ukuklama uhlaka lwe-e-learning lwe-Afrika. Imiphumela yokucwaninga inikezwa njengezimpendulo zemibuzo yokucwaninga ephakanyisiwe kanye nohlaka oluhlongozwayo lwe-e-learning kanye nezincomo ezengeziwe ezethulwa eMnyangweni wezemfundo Eyisisekelo, othisha nabacwaningi baseNingizimu Afrika. / Curriculum and Instructional Studies / M. Ed. (Curriculum Studies)