Thesis (MComm)--Stellenbosch University, 2006. / AFRIKAANSE OPSOMMING: Hierdie werkstuk begin deur te ondersoek watter rol rekeningkundige
beginsels en praktyk tot op datum by die uitleg van die
inkomstebelastingwetgewing in Suid-Afrika gespeel het. Die gevolgtrekking
word gemaak dat rekeningkundige beginsels 'n baie beperkte rei gespeel het.
Die beginsels van wetsuitleg word dan ondersoek en die gevolgtrekking word
gemaak dat daar wei ruimte vir rekeningkundige beginsels en praktyk is om 'n
meer uitgebreide rol in die uitleg van die inkomstebelastingwetgewing, en
meer spesifiek die bruto inkomste-omskrywing en die algemene
aftrekkingsformule, te speel.
Die werkstuk oorweeg dan die rol wat rekeningkundige beginsels en praktyk
in die uitleg van die inkomstebelastingwetgewing in beide Australie en die
Verenigde Koninkryk gespeel het. Die gevolgtrekking word gemaak dat
rekeningkundige praktyk in beide hierdie jurisdiksies 'n meer uitgebreide rei in
die uitleg van inkomstebelastingwetgewing as in Suid-Afrika gespeel het. Die
mening word uitgespreek dat Suid-Afrika baat kan vind deur 'n soortgelyke
benadering te volg as wat in bogenoemde jurisdiksies gevolg word.
Die werkstuk sluit dan af deur die voor- en nadele van 'n stelsel te ondersoek
waar die belasbare inkomste en rekeningkundige inkomste ooreenstem. Die
gevolgtrekking word gemaak dat 'n mate van ooreenstemming aan te bevel is,
maar dat volkome ooreenstemming nie sinvol is nie. Die inagneming van
rekeningkundige beginsels in die uitleg van inkomstebelastingwetgewing kan
bydra om die optimale graad van ooreenstemming te bereik. / ENGLISH ABSTRACT: Traditionaly accounting principles and practice played a very limited role in the
interpretation of the income tax legislation in South Africa.
This study starts off by investigating the role that accounting principles and
practice played to date in the interpretation of the income tax legislation in
South Africa. The conclusion is reached that accounting principles played a
limited role. The principles of interpretation of legislation is then considered
and a conclusion is reached that there is scope for accounting principles and
practice to play an extended role in the interpretation of the income tax
legislation, especially in the interpretation of the gross income definition and
the general deduction formula.
The study then considers the role that accounting principles and practice
played in the interpretation of the income tax legislation in both Australia and
the United Kingdom. The conclution is reached that in both these jurisdictions
accounting practice played a more extensive role in the interpretation of
income tax legislation than in South Africa. The opinion is expressed that
South Africa can benefit from a similar approach as was taken in the abovementioned
jurisdictions.
The study concludes with an investigation into the advantages and
disadvantages of having the calculation of taxable income conform to the
calculation of income for accounting purposes. The conclusion is reached
that conformity to some degree is advisable but that total conformity is not
sensible. Taking accounting principles and practice into account in the
interpretation of income tax legislation can help attain the optimal degree of
conformity.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/20424 |
| Date | 04 1900 |
| Creators | Steenkamp, Casper Jan Hendrik |
| Contributors | Van Schalkwyk, C. J., Stellenbosch University. Faculty of Economic and Management Sciences. Dept. of Accountancy., Davids, Ricardo |
| Publisher | Stellenbosch : Stellenbosch University |
| Source Sets | South African National ETD Portal |
| Language | en_ZA |
| Detected Language | English |
| Type | Thesis |
| Format | 216 p. |
| Rights | Stellenbosch University |
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