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An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose.

Includes abstract. / Includes bibliographical references. / In this study, after providing background on the co-operative movement both internationally and in the South African context and an indication of what the success of the co-operative sector could mean for South Africa from a socio-economic perspective, an analysis of the tax legislation as it relates to co-operatives is conducted. The analysis tracks the development of the legislation since the introduction of the Income Tax Act No 58 of 1962.

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:uct/oai:localhost:11427/12204
Date January 2012
CreatorsWheeler, Tracy Lyn
ContributorsRoeleveld, Jennifer
PublisherUniversity of Cape Town, Faculty of Law, Department of Commercial Law
Source SetsSouth African National ETD Portal
LanguageEnglish
Detected LanguageEnglish
TypeMaster Thesis, Masters, MCom
Formatapplication/pdf

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