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'n Ondersoek na die afskaffing van boedelbelasting / D.F. de Villiers

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dc.contributor.author De Villiers, Dawid Frederik
dc.date.accessioned 2012-10-02T14:08:58Z
dc.date.available 2012-10-02T14:08:58Z
dc.date.issued 2011
dc.identifier.uri http://hdl.handle.net/10394/7422
dc.description Thesis (LL.M.)--North-West University, Potchefstroom Campus, 2011.
dc.description.abstract Estate duty in South Africa is levied in terms of the Estate Duty Act since 1955. Estate duty is currently calculated at a flat rate of 20% on the amount of which the net worth of an estate exceeds a primary rebate of R3,5 million. Statistics show that only a small percentage of estates in South Africa is taxable. Furthermore, many estate owners – particularly those whose estates are liable for estate duty – have the financial means to afford estate planning services to reduce estate duty. This reality has the effect that estate duty is paid by a very insignificant number of estates. Similar to estate duty, capital gains tax has the tax incentive of constituting vertical equity – creating the outcome that taxpayers with greater capability to pay taxes should be taxed more severely. Capital gains tax is also a tax payable (among other instances) at the death of an estate owner. This gives rise to double taxation. Further matters that need to be considered are constitutional justification of estate duty and the question whether the categories of current taxable estates correlate with the taxable estates envisaged by the legislator in 1955. In amending fiscal policy, it is useful to consider international trends. In countries such as Australia, New Zealand and Canada estate duty has been abolished. This phenomenon demonstrates that estate duty is not an essential element of a tax system. The aim of this study is to investigate the contribution of the abolishment of estate duty to South African tax law. en_US
dc.publisher North-West University
dc.subject Estate duty en_US
dc.subject Estate planning en_US
dc.subject Tax avoidance en_US
dc.subject Capital gains tax en_US
dc.subject Tax abolishment en_US
dc.subject Boedelbelasting en_US
dc.subject Boedelbeplanning en_US
dc.subject Belastingvermyding en_US
dc.subject Kapitaalwinsbelasting en_US
dc.subject Afskaffing van belasting en_US
dc.title 'n Ondersoek na die afskaffing van boedelbelasting / D.F. de Villiers en_US
dc.type Thesis en_US
dc.description.thesistype Masters en_US


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    This collection contains the original digitized versions of research conducted at the North-West University (Potchefstroom Campus)

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