In this paper I have examined what main factors that a loyalty program should include to make customers interested and engaged in a loyalty program, and to enhance their emotional loyalty towards a brand. A qualitative method was used to study the topic through interviews with four focus groups. The data from the focus groups was analyzed together with Magids theory about high impact motivators to reach emotional loyalty. The result of the paper showed that to make customers interested to be a member in a loyalty program it has to give them good financial benefits and rewards. However, to reach the emotional loyalty through a loyalty program the most important motivators were the non-financial rewards, rather than the financial rewards. To reach emotional loyalty the loyalty program had to be more personally designed, stand out, have exclusive membership benefits, create excitement for the customers and show ethical commitment.

Syfte: Kundlojalitet är viktigt för företags framgång då det medför återkommande kunder. Negativ word-of-mouth (NWOM) är något som kan påverka kundlojaliteten och därför är det intressant att studera förhållandet mellan dessa. Därav är syftet med denna studie att bidra med kunskap om negativ word-of-mouths påverkan på kundlojaliteten gentemot snabbmatskedjor. Denna studies forskningsfrågor är “Hur och i vilken utsträckning påverkar negativ word-of-mouth kundlojaliteten gentemot snabbmatskedjor?” samt “Hur påverkar negativ word-of-mouth attitydbaserad- respektive beteendebaserad lojalitet gentemot snabbmatskedjor?”. Metod: Vi har i denna studie haft ett deduktivt tillvägagångssätt och genomfört en kvantitativ undersökning. Dataunderlaget till studien har samlats in genom enkäter som skickats ut via sociala plattformar. Totalt har 318 enkätsvar inkommit vilka har kodats och analyserats. Analysen har genomförts med hjälp av statistikprogrammet SPSS. Resultat och slutsats: Resultatet av denna studie tyder på att NWOM har effekt på kundlojaliteten, dock i liten utsträckning. Vidare framkommer det att både den attitydbaserade- och den beteendebaserade lojaliteten har förändrats. Men att den attitydbaserade lojaliteten har minskat mer än den beteendebaserade lojaliteten till följd av NWOM. Examensarbetets bidrag: Studien bidrar med kunskap om NWOM och dess påverkan på kundlojalitet inom snabbmatsbranschen. Denna studies resultat visar att kundlojalitet påverkas negativt av NWOM, dock i lite utsträckning. Detta stämmer överens med tidigare studier som har gjorts inom området. Resultatet indikerar vidare att både den attitydbaserade- och beteendebaserade lojaliteten påverkas av NWOM, samt att det finns ett samband mellan den attitydbaserade- och beteendebaserade lojaliteten. Förslag till fortsatt forskning: Ett förslag till fortsatt forskning är att genomföra en liknande studie som denna studie men att den studien istället handlar om en annan form av snabbmatskedjor. Ett annat förslag till fortsatt forskning är att fokusera på attitydbaserad- och beteendebaserad lojalitet samt hur dessa påverkas av NWOM. / Aim: Customer loyalty is important for companies because it results in returning customers. Negative word-of-mouth (NWOM) can affect customer loyalty and therefore it is interesting to examine the relationship between the two. Therefore, the aim of this study is to contribute with knowledge about word-of-mouths effect on customer loyalty towards fast-food chains. This study's research questions are “How and to what extent does negative word-of-mouth affect customer loyalty towards fast-food chains?” and “How does negative word-of-mouth affect attitudinal and behavioral loyalty towards fast-food chains?”.  Method: In this study we had a deductive approach and have done a quantitative analysis. The data for the study has been collected through surveys that have been distributed via social platforms. A total of 318 survey answers have been received which have been coded and analyzed. The statistical program SPSS was used to analyze the data.  Result and Conclusions: The result of this study shows that NWOM influences customer loyalty, but to a small extent. Furthermore, the results show that both attitudinal and behavioral loyalty has changed. But the attitudinal loyalty has decreased more than the behavioral loyalty because of NWOM. Contribution of the thesis: This study contributes with knowledge about NWOM and its effect on customer loyalty in the fast-food industry. The result of this study shows that customer loyalty is negatively affected by NWOM, but to a small extent. This result corresponds with previous studies that have been done within this field. The result also shows that both the attitudinal and behavioral loyalty is affected by NWOM, and that there is a relationship between attitudinal and behavioral loyalty. Suggestions for future research: A proposal for future research is to do a similar study but to examine another form of fast-food chain. Another proposal for future research is to focus on attitudinal and behavioral loyalty and how they are affected by NWOM.

Competition in the smart phone market is fierce and despite the high market growth, smart phone manufacturers find it difficult to maintain their market share. Generation Y consumers generally have a good command of technology and engage in technology-related behaviour such as texting, tweeting and web-surfing. Therefore, when it comes to the adoption of smart phones applications, Generation Y is leading the way. For this reason, it is important to consider Generation Y consumers‟ attitudes and perceptions towards smart phone manufacturers and their brands. It has thus become critical for smart phone manufacturers to achieve customer satisfaction, generate loyalty, and build meaningful long-term relationships with Generation Y consumers. The primary objective of this study was to investigate customer satisfaction, brand loyalty and relationship intention amongst Generation Y consumers towards smart phone brands. The questionnaire was distributed by means of non-probability, convenience and quota sampling among 18 and 26 year old respondents living in Gauteng who owned or used a smart phone. In total, 395 respondents participated in the study. Based upon the literature review, a theoretical model was proposed that hypothesised the relationship between customer satisfaction, brand loyalty and relationship intention amongst Generation Y consumers with respect to their current smart phones. From the data analysis, it was evident that respondents exhibit a strong level of customer satisfaction, a mediocre level of brand loyalty, and a strong relationship intention towards their current smart phone brand. The results confirm that the measurement scales used to measure customer satisfaction, brand loyalty and the five dimensions of relationship intention all exhibit construct validity and internal consistency reliability. The study also uncovered significant differences between groups of Generation Y consumers in terms of gender, home language, education, employment status and time period of smart phone brand usage. The results of the structural equation modelling (SEM) technique used to test the theoretical model found that customer satisfaction exhibits a significant and large positive influence on brand loyalty, and a significant and medium positive influence on relationship intention. Furthermore, brand loyalty exhibits a significant medium positive influence on relationship intention. Finally, the dimensions of relationship intention exhibit significant medium to large effects on relationship intention. It is recommended that smart phone manufacturers should provide customers with a customer service application to measure customers‟ satisfaction in terms of their needs met. Smart phone manufacturers should also introduce new ways to communicate with Generation Y consumers to generate brand loyalty. Innovating ideas should be considered for smart phone manufacturers to retain Generation Y consumers. Brand loyalty can be improved by adding more applications according to Generation Y consumers‟ needs. The more a smart phone manufacturer focuses on customer satisfaction and brand loyalty, the more consumers will want to build long-term relationships with their smart phone brands. Recommendations for future research include the possibility to investigate each construct separately to ensure a more detailed investigation. Different cultures and age groups, as well as geographical areas can be studied to broaden results on how different consumers of different generations exhibit customer satisfaction, brand loyalty and relationship intention towards their smart phones. Specific smart phone manufacturers could be investigated to obtain specific information on customer satisfaction, brand loyalty and relationship intention so as to formulate appropriate strategies on improving the constructs measured. / MCom (Marketing Management), North-West University, Potchefstroom Campus, 2014

The agri-tourism sector is an important sector, especially in South Africa, since there are rural areas that can still be developed for these purposes. Agri-tourism can be achieved when both the agricultural and tourism sector work together in achieving an entrepreneurial advantage. Some of the benefits of agri-tourism include job creation, new ideas and innovation, it serves as additional income and it has an educational aspect attached to it. Agri-tourism is a form of rural tourism and agri-festivals such as the NAMPO Harvest Day is part of the numerous categories of agri-tourism. The NAMPO Harvest Day is the largest agri-festival in the Southern Hemisphere which attracted over 72 000 visitors in 2013. The NAMPO Harvest Day started in the Bloemfontein district in 1967 and continued its success in Bothaville, Free State. To ensure that a decrease in ticket sales and attendance of the agri-festival does not take place or a decrease in the product life cycle of the agri-festival, it is important for the management team to focus on the factors that may have an influence on loyalty such as image and customer satisfaction, visitor attributes, behavioural intentions, festival attributes and travel motives. Competition is increasing in South Africa, which means that the management must have a distinct advantage over the other agri-festivals hosted in South Africa. Loyalty occurs when a customer repeatedly invests in a product or service where the result will be positive word of mouth and positive recommendations to others. Seeing that the NAMPO Harvest Day is the largest of its kind in the Southern Hemisphere that also attracts international visitors, it is important for management to focus on the loyalty factors to ensure continuous success. The goal of this study was to thus assess the factors that influence visitor loyalty to this agri-festival in South Africa. In order to achieve this goal, a survey was conducted at the NAMPO Harvest Day in 2014. A total of 422 questionnaires were administered over a period of 4 days. Various statistical analyses were performed: descriptive statistics were used to profile the respondents where after factor analyses were used to firstly identify the factor Loyalty and secondly to identify the factors that may influence loyalty to the festival. Nine factors were identified (in order of importance): Agricultural exposure and edification, General management, escape and socialisation, Price and quality of implements, machinery and livestock, Price and quality of food and beverages, Amenities, Signage and marketing, Networking and trade, and Value. T-tests, ANOVAs and Spearman’s Rank Order Correlations were used to determine whether statistically significant differences existed between the respondents’ socio-demographic and behavioural characteristics and the factor Loyalty as well as between the contributing factors, so as to establish where differences occur between two groups and more groups. There were statistically significant differences based on demographic and behavioural intentions and loyalty factors. Spearman’s Rank Order Correlations were used to determine which demographic and behavioural aspects correlate with one another. In addition, Structural Equation Modelling was used to determine the relation between the factors and Loyalty. In preparation for the Structural Equation Modelling, Spearman’s Rank Order Correlations were also used to determine the relation between the factor Loyalty and the contributing factors as well as between the different contributing factors. The model provided evidence of a good fit since the CFI was between 0.0 and 1.0 (0.819) and the relative/normed chi-square was 3.987 and acceptable chi-square ranges between 2.0 and 5.0. The factors that had a direct relationship and are supported at 5% significance level with Loyalty were Agricultural exposure and edification as well as Lifestyle, escape and socialisation. The contribution of this research is twofold: firstly, to the authors’ knowledge, agri-tourists to a specific agri-festival in South Africa were analysed in terms of their demographic profile and behavioural characteristics. Therefore this research greatly contributes towards the literature base regarding these types of tourists. Secondly, this research identified the factors that contribute towards loyalty at an agri-festival and how organisers and marketers can effectively use these factors to sustain loyalty among not only repeat visitors, but first-timers as well. The results from this research can aid this agri-festival to remain competitive and remain in a growth phase of its product lifecycle. This is imperative for the future success of agri-festivals such as the NAMPO Harvest Day. / MA (Tourism Management), North-West University, Potchefstroom Campus, 2015

Competition in the smart phone market is fierce and despite the high market growth, smart phone manufacturers find it difficult to maintain their market share. Generation Y consumers generally have a good command of technology and engage in technology-related behaviour such as texting, tweeting and web-surfing. Therefore, when it comes to the adoption of smart phones applications, Generation Y is leading the way. For this reason, it is important to consider Generation Y consumers‟ attitudes and perceptions towards smart phone manufacturers and their brands. It has thus become critical for smart phone manufacturers to achieve customer satisfaction, generate loyalty, and build meaningful long-term relationships with Generation Y consumers. The primary objective of this study was to investigate customer satisfaction, brand loyalty and relationship intention amongst Generation Y consumers towards smart phone brands. The questionnaire was distributed by means of non-probability, convenience and quota sampling among 18 and 26 year old respondents living in Gauteng who owned or used a smart phone. In total, 395 respondents participated in the study. Based upon the literature review, a theoretical model was proposed that hypothesised the relationship between customer satisfaction, brand loyalty and relationship intention amongst Generation Y consumers with respect to their current smart phones. From the data analysis, it was evident that respondents exhibit a strong level of customer satisfaction, a mediocre level of brand loyalty, and a strong relationship intention towards their current smart phone brand. The results confirm that the measurement scales used to measure customer satisfaction, brand loyalty and the five dimensions of relationship intention all exhibit construct validity and internal consistency reliability. The study also uncovered significant differences between groups of Generation Y consumers in terms of gender, home language, education, employment status and time period of smart phone brand usage. The results of the structural equation modelling (SEM) technique used to test the theoretical model found that customer satisfaction exhibits a significant and large positive influence on brand loyalty, and a significant and medium positive influence on relationship intention. Furthermore, brand loyalty exhibits a significant medium positive influence on relationship intention. Finally, the dimensions of relationship intention exhibit significant medium to large effects on relationship intention. It is recommended that smart phone manufacturers should provide customers with a customer service application to measure customers‟ satisfaction in terms of their needs met. Smart phone manufacturers should also introduce new ways to communicate with Generation Y consumers to generate brand loyalty. Innovating ideas should be considered for smart phone manufacturers to retain Generation Y consumers. Brand loyalty can be improved by adding more applications according to Generation Y consumers‟ needs. The more a smart phone manufacturer focuses on customer satisfaction and brand loyalty, the more consumers will want to build long-term relationships with their smart phone brands. Recommendations for future research include the possibility to investigate each construct separately to ensure a more detailed investigation. Different cultures and age groups, as well as geographical areas can be studied to broaden results on how different consumers of different generations exhibit customer satisfaction, brand loyalty and relationship intention towards their smart phones. Specific smart phone manufacturers could be investigated to obtain specific information on customer satisfaction, brand loyalty and relationship intention so as to formulate appropriate strategies on improving the constructs measured. / MCom (Marketing Management), North-West University, Potchefstroom Campus, 2014

The agri-tourism sector is an important sector, especially in South Africa, since there are rural areas that can still be developed for these purposes. Agri-tourism can be achieved when both the agricultural and tourism sector work together in achieving an entrepreneurial advantage. Some of the benefits of agri-tourism include job creation, new ideas and innovation, it serves as additional income and it has an educational aspect attached to it. Agri-tourism is a form of rural tourism and agri-festivals such as the NAMPO Harvest Day is part of the numerous categories of agri-tourism. The NAMPO Harvest Day is the largest agri-festival in the Southern Hemisphere which attracted over 72 000 visitors in 2013. The NAMPO Harvest Day started in the Bloemfontein district in 1967 and continued its success in Bothaville, Free State. To ensure that a decrease in ticket sales and attendance of the agri-festival does not take place or a decrease in the product life cycle of the agri-festival, it is important for the management team to focus on the factors that may have an influence on loyalty such as image and customer satisfaction, visitor attributes, behavioural intentions, festival attributes and travel motives. Competition is increasing in South Africa, which means that the management must have a distinct advantage over the other agri-festivals hosted in South Africa. Loyalty occurs when a customer repeatedly invests in a product or service where the result will be positive word of mouth and positive recommendations to others. Seeing that the NAMPO Harvest Day is the largest of its kind in the Southern Hemisphere that also attracts international visitors, it is important for management to focus on the loyalty factors to ensure continuous success. The goal of this study was to thus assess the factors that influence visitor loyalty to this agri-festival in South Africa. In order to achieve this goal, a survey was conducted at the NAMPO Harvest Day in 2014. A total of 422 questionnaires were administered over a period of 4 days. Various statistical analyses were performed: descriptive statistics were used to profile the respondents where after factor analyses were used to firstly identify the factor Loyalty and secondly to identify the factors that may influence loyalty to the festival. Nine factors were identified (in order of importance): Agricultural exposure and edification, General management, escape and socialisation, Price and quality of implements, machinery and livestock, Price and quality of food and beverages, Amenities, Signage and marketing, Networking and trade, and Value. T-tests, ANOVAs and Spearman’s Rank Order Correlations were used to determine whether statistically significant differences existed between the respondents’ socio-demographic and behavioural characteristics and the factor Loyalty as well as between the contributing factors, so as to establish where differences occur between two groups and more groups. There were statistically significant differences based on demographic and behavioural intentions and loyalty factors. Spearman’s Rank Order Correlations were used to determine which demographic and behavioural aspects correlate with one another. In addition, Structural Equation Modelling was used to determine the relation between the factors and Loyalty. In preparation for the Structural Equation Modelling, Spearman’s Rank Order Correlations were also used to determine the relation between the factor Loyalty and the contributing factors as well as between the different contributing factors. The model provided evidence of a good fit since the CFI was between 0.0 and 1.0 (0.819) and the relative/normed chi-square was 3.987 and acceptable chi-square ranges between 2.0 and 5.0. The factors that had a direct relationship and are supported at 5% significance level with Loyalty were Agricultural exposure and edification as well as Lifestyle, escape and socialisation. The contribution of this research is twofold: firstly, to the authors’ knowledge, agri-tourists to a specific agri-festival in South Africa were analysed in terms of their demographic profile and behavioural characteristics. Therefore this research greatly contributes towards the literature base regarding these types of tourists. Secondly, this research identified the factors that contribute towards loyalty at an agri-festival and how organisers and marketers can effectively use these factors to sustain loyalty among not only repeat visitors, but first-timers as well. The results from this research can aid this agri-festival to remain competitive and remain in a growth phase of its product lifecycle. This is imperative for the future success of agri-festivals such as the NAMPO Harvest Day. / MA (Tourism Management), North-West University, Potchefstroom Campus, 2015

This research investigated the ability of online video to mediate the development of trust in the e-merchant, against the following objectives: (1) determining the drivers of consumer trust in an online environment, (2) investigating the perception of trust in an e-merchant in the absence of video, (3) investigating the perception of trust in an e-merchant in the presence of video and (4) investigating the impact of video mediated trust drivers on the consumer’s willingness to purchase and recommend the e-merchant. The research recommends that businesses in a ‘clicks’ environment, or those in a mortar & bricks environment that maintain a degree of online presence, would do well to consider the prominent usage of video on their websites as a means of mediating trust between the consumer and the online brand.

The relationships between service quality, consumer satisfaction, and loyalty have been widely discussed in the service marketing literature, but there is still an ongoing debate about these relationships because they have not been well studied in spectator sport industry (Theodorakis & Alexandris, 2008). Schmitt (2011) claimed that consumer experiential could be a new perspective for evaluating the nature of these relationships. However, experience marketing has some special and unique attributes requiring specific definitions in specific research contexts. Thus, the current research attempts to (1) identify what kinds of experiences are found in Taiwanese professional baseball games; (2) test models of relationships between consumer experience, service quality, satisfaction and loyalty taking into account the unique aspects of the specific context of Taiwanese professional baseball games; and (3) test the role of consumer experience on the relationships between perceived service quality, satisfaction and loyalty. In order to achieve the research aims, the current research adopted a mixed method approach using both qualitative and quantitative methods. Four focus groups, representing the qualitative stage, were conducted to acquire a better understanding of consumer experience types and characteristics in Taiwanese professional baseball games. The main findings of the focus groups are that (1) ordinary experiences include the game itself while additional events and activities characterise extraordinary experiences. However, (2) when games involve a special performance and record or modifies a ranking position, they can be seen as extraordinary experiences as well. Moreover, ordinary experience and extraordinary experiences also depend on clubs, game days, and stadiums. A questionnaire survey, representing the quantitative stage, was used to investigate the relationships between consume experience, service quality, consumer satisfaction and loyalty. The sampling strategy was designed based on the specific research context features (i.e., different clubs, dates and stadia), and 1,229 questionnaires were collected. A confirmatory factor analysis was conducted in order to test the measurement model and compare theoretical models according to specific research context features. The main findings were that: (1) the degree of association between consumer experience and service quality is significant, (2) both direct and indirect relationships of consumer experience on consumer satisfaction and loyalty are significant, (3) only an indirect influence, via consumer satisfaction, of service quality on consumer loyalty is significant, (4) the differences of relationships are significant between clubs, but not significant between dates and stadia. The current research concluded that (1) consumer experience is an important dimension to take into consideration to better understand the formation of consumer loyalty, (2) there is a two-way relationship between service quality and consumer experience, (3) Intangible experience elements are captured by consumer experience while tangible experience elements are captured by service quality, (4) Extraordinary experiences in sport spectating events are highly dependent on situational factors, (5) specific research contexts features are important to take into consideration when conducting consumer experience research.

U.S.-based Institutions of Higher Education (IHE) face significant competitive forces including market-based pressures in the form of new and increased competition, an escalating cost base and reduced financial aid sources. The practice of customer loyalty development and the study of the loyalty phenomena are prevalent in the marketing literature. Despite the prevalence of studies focusing on relationship marketing concepts and loyalty as drivers of customer retention, little progress has been made in conceptualizing and testing frameworks that can explain the impact of relationship marketing on attitudinal and behavioral loyalty in an IHE setting. This study proposed a relationship marketing approach towards the challenge of increasing student loyalty and thus ultimately student retention. Both offensive (relationship marketing concepts aimed at increasing trust, commitment and perceived value) and defensive (subjective norms and switching costs) strategies were proposed as antecedents of student loyalty. Several existing marketing and organizational behavior scales were modified for use in an IHE environment. Research into the dynamics of relationship marketing in a real-world setting was conducted to (1) confirm the scales for use in the IHE environment , (2) to broaden the settings in which the selected scales have been deployed, and (3) to offer depth to the relationship marketing and loyalty field of study. A survey was administered in three South Florida IHEs and 549 responses were collected. The use of structural equation modeling permitted the researcher to establish the measurement validity of the relationship marketing survey instrument and the statistical reliability and validity of the of the proposed variables. There were significant relationships noted between: trust and perceived value; perceived value and commitment; commitment and loyalty; front line employee behaviors and trust; and management policies and procedures and trust; confirming past studies. However, counter to past research, results showed no significant relationship between subjective norms and commitment. Some of the limitations from previous research were addressed by proposing a more integrated model that combined both offensive and defensive marketing constructs. Future research is needed to determine the causes for the lack of statistical significance for the proposed defensive marketing strategies.

Thesis (MAcc)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: Client loyalty programmes are a common phenomenon in the South African market. Despite the fact that client loyalty programmes have been prevalent in South Africa since the 1980‟s, the South African Revenue Service has issued no guidance on the treatment of client loyalty programme transactions in the hands of the consumer. Benefits received in the form of goods, services or discounts from a client loyalty programme are not subject to normal South African income tax based on the current practice in South Africa. The main objective of this study was to determine whether or not the current practice applied in South Africa is correct. In order to obtain a better understanding of the functioning of client loyalty programmes a selection of the most popular client loyalty programmes in South Africa was made and the terms and conditions of these respective client loyalty programmes were analysed. Taking into account the way client loyalty programmes function, the taxability of client loyalty programme transactions were reviewed and analysed with reference to relevant tax law sections and case law. In order to investigate a client loyalty programme transaction as a whole, the tax treatment of the supplier that grants points or miles was included in the scope of the study. The tax treatment of the supplier could potentially shed more light on the tax treatment of the consumer who earn points or miles. The consumer and the supplier have possible income tax (which includes capital gains tax) and VAT implications, consequently both the income tax treatment and the VAT treatment for the consumer and the supplier were considered. In addition, the tax treatment of client loyalty program transactions in South Africa was compared with a country (Australia) whith similar tax laws to South Africa and income tax principles or practices were identified which might be useful within a South African context. It was found that client loyalty programme transactions satisfy the general gross income definition and that the value of the transaction must be included in the consumer's gross income. Only when employees earn points or miles in their own name by virtue of goods or services purchased by their employer, a possible employees‟ tax obligation arises. It was found that within an employee/employer relationship, the requirements of paragraph (c) and paragraph (i) of the "gross income" definition are not met due to the fact that there are no causal connection or direct relationship between the benefit received and the services rendered and also because the client loyalty programme supplier is not an associated institution of the employer. Australian case law confirms the above conclusions in a South African context. The VAT implications of a client loyalty programme transaction occur for the consumer when the consumer exchange points or miles for benefits at a programme partner and not when the points or miles are earned. Capital gains tax implications will only be applicable if a consumer disposes of a capital asset obtained in terms of a client loyalty programme transaction. It was found that the current practice in South Africa of not taxing benefits received from a client loyalty programme is incorrect. To implement the taxability of client loyalty programme transactions in South Africa it is recommended that SARS should formulate guidelines regarding the tax treatment of client loyalty programme transactions. The study includes recommendations to facilitate the implementation of the taxability of client loyalty programme transactions. / AFRIKAANSE OPSOMMING: Kliëntelojaliteitsprogramme is ʼn algemene verskynsel in die Suid-Afrikaanse mark. Ten spyte van die feit dat kliëntelojaliteitsprogramme reeds sedert die 1980's in Suid-Afrika voorkom, het die Suid-Afrikaanse Inkomstediens nog geen leiding oor die hantering van ʼn kliëntelojaliteitsprogramtransaksie in die hande van die verbruiker uitgereik nie. Die huidige praktyk in Suid-Afrika is dat voordele wat in die vorm van goedere, dienste of afslag vanaf ʼn kliëntelojaliteitsprogram ontvang word nie aan normale Suid-Afrikaanse inkomstebelasting onderhewig is nie. Die hoofdoelwit van die studie was om te bepaal of hierdie huidige praktyk wat in Suid-Afrika toegepas word korrek is, al dan nie. Ten einde ʼn beter begrip van die werking van kliëntelojaliteitsprogramme te verkry is ʼn seleksie van die gewildste kliëntelojaliteitsprogramme in Suid-Afrika gemaak en hierdie onderskeie kliëntelojaliteitsprogramme se bepalings en voorwaardes is ontleed. Met in agneming van die werking van kliëntelojaliteitsprogramme is die belasbaarheid van kliëntelojaliteitsprogramtransaksies ontleed en geanaliseer deur na relevante belastingwetsartikels asook regspraak te verwys. Ten einde die kliëntelojaliteitsprogramtransaksie in sy geheel te beskou is die belastinghantering van die verskaffer wat punte of myle toeken by die omvang van die studie ingesluit om moontlik meer lig te werp op die belastinghantering van die verbruiker wat punte of myle verdien. Die verbruiker en die verskaffer het moontlike inkomstebelasting- (wat kapitaalwinsbelastingimplikasies insluit) en belasting op toegevoede waarde implikasies, gevolglik is beide die inkomstebelasting- sowel as die BTW-hantering deur die verbruiker en die verskaffer oorweeg. Die belastinghantering van kliëntelojaliteitsprogramtransaksies in Suid-Afrika is verder vergelyk met ʼn land (Australië) wat soortgelyke inkomstebelastingwetgewing as Suid-Afrika het en inkomstebelasting beginsels of praktyke is geïdentifiseer wat binne ʼn Suid-Afrikaanse konteks van nut kan wees. Dit het aan die lig gekom dat ʼn kliëntelojaliteitsprogramtransaksie aan die algemene bruto inkomste definisie voldoen en dat die waarde van die transaksie by die verbruiker se bruto inkomste ingesluit moet word. Slegs wanneer werknemers punte of myle in hulle eie naam verdien op grond van goedere of dienste wat deur hul werkgewers aangekoop is, ontstaan ʼn moontlike werknemersbelastingverpligting. Daar is bevind dat wanneer ʼn werknemer/werkgewer verhouding voorkom daar onderskeidelik nie aan die vereistes van paragraaf (c) en paragraaf (i) van die “bruto inkomste” definisie voldoen word nie, aangesien daar nie ʼn kousale verband of direkte verhouding tussen die voordeel ontvang en die dienste gelewer bestaan nie en ook omrede die kliëntelojaliteitsprogram verskaffer nie ʼn verwante inrigting uitmaak nie. Australiese regspraak bevestig die bogenoemde gevolgtrekkings binne ʼn Suid-Afrikaanse konteks. Die BTW-implikasie vir die verbruiker ingevolge ʼn kliëntelojaliteitsprogramtransaksie ontstaan wanneer die verbruiker punte of myle by ʼn programvennoot vir voordele inruil en nie wanneer die punte of myle verdien word nie. Daar sal alleenlik kapitaalwinsbelastingimplikasies wees indien ʼn verbruiker oor ʼn kapitale bate beskik wat ingevolge ʼn kliëntelojaliteitsprogramtransaksie verkry is. Daar is bevind dat die huidige praktyk in Suid-Afrika, naamlik dat voordele wat vanaf ʼn kliëntelojaliteitsprogram ontvang word nie belasbaar is nie, foutief is. Ten einde die belasbaarheid van kliëntelojaliteitsprogramtransaksies in Suid-Afrika te implementeer word daar aanbeveel dat die SAID riglyne moet formuleer rakende die belastinghantering van kliëntelojaliteitsprogramtransaksies. Die studie bevat ook aanbevelings om die implementering van die belasbaarheid van kliëntelojaliteitsprogramtransaksies te vergemaklik.