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The requirements of taxation on companies and directors in relation to normal tax, secondary tax on companies, piercing of the veil as well as limitations connected / Molutsi S. Mothibi

The primary purpose of this study was to establish on whether South African
taxpayers have an in-depth understanding of taxation. In particular, an
understanding on the requirements on taxation on companies and directors in
relation to normal tax, secondary tax on companies and lastly, piercing of any
possible veil.
The population was from the North-West Province with particular inclination to
the Mafikeng area. Sixty nine respondents participated in the study after
random selection. The questionnaire was the primary instrument of data
collection for this study. The data was presented in tables and graphs and
analysed using the F-Tests and T-Tests.
The responses of directors of companies as opposed to non-directors were
what one could safely term unsurprising in that it was, so to speak, what was
ordinarily expected; that is, the responses showed that directors had more
knowledge regarding tax matter than non-directors. This could be attributed
the farmer's everyday exposure tax matters. Stemming from this, it is
recommended that a lot of education needs to be done on the part of non-directors
in order to familiarise them with tax-related issues. Further, it is
recommended that the language used in the tax field be made more
accessible so that any taxpayer could understand it. / (MBA) North-West University, Mafikeng Campus, 2005

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:nwu/oai:dspace.nwu.ac.za:10394/11406
Date January 2005
CreatorsMothibi, Molutsi S.
Source SetsSouth African National ETD Portal
LanguageEnglish
Detected LanguageEnglish
TypeThesis

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