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dc.contributor.advisorVan Romburgh, D.S.
dc.contributor.advisorVisser, S.S.
dc.contributor.authorFourie, Willem Cornelius Jacobusen_US
dc.date.accessioned2011-08-31T06:08:17Z
dc.date.available2011-08-31T06:08:17Z
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10394/4597
dc.descriptionThesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.
dc.description.abstractThe current South African tax system offers livestock farmers a variety of forms of relief. There are also certain aspects that do not make it so advantageous to be regarded as a farmer by the tax collector. A large number of farmers emigrate to other countries without knowing how the tax systems of those countries function or how much tax they will have to pay. With these factors in mind the question arises concerning how other countries tax their livestock farmers and what relief is provided to them. The objective of this research is to examine and compare the theoretical tax legislation of South Africa, Australia and New Zealand, where after it will be applied in a case study. Finally conclusions and recommendations will be made based on the results of the research. It was found that, although the relief provided to South African livestock farmers regarding some aspects exceeds the relief provided in Australia and New Zealand, there are certain aspects that could be adjusted in order to make it more advantageous for livestock farmers to stay in South Africa. These proposed adjustments can indirectly stimulate the national economy.en_US
dc.publisherNorth-West University
dc.subjectVeeboerderyen_US
dc.subjectBeginvoorraaden_US
dc.subjectEindvoorraaden_US
dc.subjectLewende haween_US
dc.subjectStandaardwaardeen_US
dc.subjectOntwikkelingskosteen_US
dc.subjectOmheiningsbepalingen_US
dc.subjectNivelleringen_US
dc.subjectBestuursdepositoen_US
dc.subjectPrimêre produksieen_US
dc.subjectLivestock farmingen_US
dc.subjectOpening stocken_US
dc.subjectClosing stocken_US
dc.subjectLivestocken_US
dc.subjectStandard valueen_US
dc.subjectDevelopment expensesen_US
dc.subjectRing fencingen_US
dc.subjectEqualisationen_US
dc.subjectManagement depositen_US
dc.subjectPrimary productionen_US
dc.titleInkomstebelasting van veeboere : 'n vergelykende analise in geselekteerde landeafr
dc.typeThesisen_US
dc.description.thesistypeMastersen_US


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