The tax system in South Africa makes provision for every South African citizen to contribute to a greater or lesser extent to funding the National Health Insurance (NHI), either through VAT or PAYE. However, as a result of the high unemployment rate, a large gap exists between tax and non-tax contributors. The question can now be asked whether it is fair that just a small percentage of taxpayers are responsible for the total funding of the NHI. Furthermore, it could be asked whether the taxpayer is aware of the additional tax burden the NHI will impose on him/her. The purpose of this research was to investigate three countries, namely, Brazil, Spain and Germany, where some form of NHI is in operation, in order to find a possible appropriate funding model for South Africa's NHI and, ultimately, to make conclusions and recommendations based on the outcomes. It was subsequently found that, although the taxpayer should be more heavily taxed in order to fund the NHI, there are a few other possibilities for distributing the tax burden more evenly. However, the impact of the proposed adjustment to increase VAT could have a negative impact on the non-taxpayer and might contribute to greater poverty in South Africa. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

The tax system in South Africa makes provision for every South African citizen to contribute to a greater or lesser extent to funding the National Health Insurance (NHI), either through VAT or PAYE. However, as a result of the high unemployment rate, a large gap exists between tax and non-tax contributors. The question can now be asked whether it is fair that just a small percentage of taxpayers are responsible for the total funding of the NHI. Furthermore, it could be asked whether the taxpayer is aware of the additional tax burden the NHI will impose on him/her. The purpose of this research was to investigate three countries, namely, Brazil, Spain and Germany, where some form of NHI is in operation, in order to find a possible appropriate funding model for South Africa's NHI and, ultimately, to make conclusions and recommendations based on the outcomes. It was subsequently found that, although the taxpayer should be more heavily taxed in order to fund the NHI, there are a few other possibilities for distributing the tax burden more evenly. However, the impact of the proposed adjustment to increase VAT could have a negative impact on the non-taxpayer and might contribute to greater poverty in South Africa. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Abstracts in English, Afrikaans and Xhosa / Green information and communication technology (ICT) is viewed as a pioneering initiative that plays a key role in reducing the negative impact of ICT on the environment. The research problem of the study was the low green ICT adoption rate in South African small and medium enterprises (SMEs). The primary objective was to identify the most prominent barriers resulting in this low adoption rate. The first secondary objective was to determine the barrier with the strongest underlying correlation resulting in the low adoption rate of green ICT in South African SMEs. The second secondary objective was to recommend strategies on how to improve the adoption rate of green ICT. A self-administered questionnaire was used to collect data through electronic and paper-based surveys. A census study was conducted among owners and managers of high-technology-based SMEs located in Gauteng. An exploratory factor analysis was employed to identify the barriers resulting in the low adoption rate of green ICT. These barriers were found to be a lack of funding, awareness, legislation, skills, and knowledge based on complexity and uncertainty. A lack of funding was identified as the most prominent barrier to adopting low green ICT. Although five constructs were discussed in the literature, the overall results presented six components, with the construct of knowledge being made up of two parts – complexity and uncertainty. This study recommends that SMEs align green ICT initiatives with their strategic goals and that government consider more adequate support structures for SMEs. The study confirmed a low green ICT adoption rate in South African SMEs, and more research is required to explore the impact of each of the factors above on the environment. / Met groen inligting-en-kommunikasietegnologie (IKT) word baanbrekerswerk gedoen om die nadelige uitwerking wat IKT op die omgewing het, te verklein. Die trae tempo waarteen Suid-Afrikaanse klein en medium ondernemings (KMO’s) groen IKT aanneem was die navorsingsprobleem van hierdie studie. Die primêre oogmerk was om die grootste struikelblokke vir die aanneem van groen IKT aan te toon. Die eerste sekondêre oogmerk was om die struikelblok met die sterkste onderliggende korrelasie met die trae tempo waarteen Suid-Afrikaanse KMO’s groen IKT aanneem, te bepaal. Die tweede was om met strategieë te kom om die tempo te versnel waarteen groen ITK aangeneem word. Data is met ʼn selfvraelys deur elektroniese en papieropnames versamel. ʼn Sensusstudie is onder die eienaars en bestuurders van hoëtegnologie-KMO’s in Gauteng gedoen. Struikelblokke wat vir die trae aanneming van groen ITK verantwoordelik is, is met ʼn verkennende faktoranalise aangetoon. Daar is bevind dat gebrekkige befondsing en bewustheid, wetgewing, ʼn gebrek aan vaardighede en kennis weens die kompleksiteit en onsekerheid struikelblokke is. ʼn Gebrek aan befondsing was die grootste struikelblok vir die aanneem van groen IKT. Hoewel vyf konstrukte in die literatuur bespreek is, het die uitslag aangedui daar is ses. Die konstruk kennis is uit twee dele saamgestel: kompleksiteit en onsekerheid. Hierdie studie beveel aan dat KMO’s hulle groen IKT-inisiatiewe met hulle strategiese doelwitte in ooreenstemming bring, en dat die regering KMO’s beter ondersteun. Die studie bevestig die trae tempo waarteen Suid-Afrikaanse KMO’s groen ITK aanneem. Die invloed van elk van die bogenoemde faktore op die omgewing moet in verdere navorsing verken word. / Ulwazi lwezeMvelo kanye nobuchwepheshe bezokuxhumana (ICT) kuphawuleka njengemizamo yamaqhinga amasha adlala indima esemqoka ekunciphiseni umthelela omubi we-ICT kwezemvelo. Inkinga exazululwayo kucwaningo kwabe kuyizinga eliphansi lomthintela we-ICT kwezemvelo kumabhizinisi amancane nalawo asafufusa (SMEs) eNingizimu Afrika. Inhloso yokuqala kwabe kuwukuthola izikhinyabezo ezigqamile eziholela ekutheni kube nezinga eliphansi lokwamukela ezemvelo. Inhloso yokuqala esesigabeni sesibili kwabe kuwukuthola isikhinyabezo esinezimpawu ezihambisanayo kakhulu esidala izinga eliphansi lokwamukela ezemvelo kwi-ICT. Inhloso yesibili yesigaba sesibili kwabe kuwukuncoma amasu angasetshenziswa ukuthuthukisa izinga lokwamukelwa kwezemvelo kwi-ICT. Umbhalo wemibuzo ehlelwe wumcwaningi ngokwakhe wasetshenziswa ukuqoqa idatha ngohlelo lwesaveyi eyaqhutshwa ngekhomphyutha nangephepha. Ucwaningo lohlelo lokubalwa kwabantu/lwesensasi lwenziwa phakathi kwabanikazi kanye nabaphathi bamabhizinisi amancane nasafufusa esifundazweni saseGauteng, amabhizinisi encike kubuchwepheshe beqophelo eliphezulu. Uhlelo lokuhlaziya oluhlolayo lwasetshenziswa ngesizathu sokuthola izihibhe ezidala izinga eliphansi lokulandelwa kwezemvelo ku-ICT. Lezi zihibhe zatholakala ukuthi ukuswela uxhaso lwezimali, ukwexwayiswa, umthetho, izakhono zomsebenzi kanye nolwazi olwencike phezu kwesimo esixubene kanye nokungabi nesiqinisekiso. Ukuswela ukuxhaswa ngezimali kwabonakala njengesikhinyabezo esikhulu mayelana nokwamukelwa kwezinga eliphansi lwe-ICT yezemvelo. Yize kuye kwaxoxwa ngezakhiwo ezinhlanu kumbhalo wobuciko, yonke imiphumela iveze izigaba eziyisithupha, ngesakhiwo solwazi esahlukene izingcezu ezimbili – isimo esixubene kanye kanye nokungabi nasiqinisekiso. Ucwaningo luncoma ukuthi amabhizinisi amancane nasafufusa (SMEs) ahambisana nemizamo yohlelo lwe-ICT olulandela ezemvelo kanye nezimpokophelo zamasu kanye nokuthi uhulumeni ubhekelele ukuthi kube nezakhiwo eziningi nezanele zokuxhasa amabhizinisi amancane nasafufusa (SMEs). Ucwaningo luqinisekisile ukuthi kunezinga eliphansi lokubhekelelwa amabhizinisi amancane nasafufusa mayelana nezemvelo kwi-ICT eNingizimu Afrika, kanti kudingeka ucwaningo oluningi ukuhlola umthintela wazo zonke izinto ezingenhla mayelana nezemvelo. / Business Management / M. Com. (Business Management)