Browsing by Advisor/Supervisor
Now showing items 1-4 of 4
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Evaluating the design of tax-free investments to promote household savings in South Africa: an international comparison
(North-West University, 2018)South African household savings have declined over the past 50 years and are currently at negative levels. The South African government has taken steps to ameliorate this problem by offering an incentive through the income ... -
An evaluation of South Africa's approach to tax avoidance through dividend stripping
(North-West University (South Africa), 2021)Dividend stripping is a form of tax avoidance, a prevalent and universal problem in tax systems, originating from unavoidable tax law inconsistencies exploited by taxpayers. It entails the extraction of value from shares ... -
An examination of the benefits and risks associated with the use of tax opinions
(North-West University, 2019)South Africa has a complex tax system, which often necessitates taxpayers to consult tax practitioners. Consulting with tax practitioners can result in tax opinions being issued. There is no statutory definition for an ... -
Exploring grounds for allowing an input tax deduction on the acquisition of double-cab delivery vehicles
(North-West University (South Africa), 2023)In South Africa, enterprises that are registered for value-added tax (VAT), are generally precluded from claiming VAT on the acquisition of double cab light delivery vehicles (LDVs), despite using such vehicles for ...