Informal sector taxation: a lesson for South Africa
- Authors: Ledwaba, Sophy
- Date: 2022-10-14
- Subjects: Informal sector (Economics) Taxation South Africa , Turnover tax South Africa , Informal sector (Economics) Taxation Tanzania , Informal sector (Economics) Taxation Ghana , Informal sector (Economics) Taxation Zimbabwe , Small business Taxation Law and legislation South Africa
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/357571 , vital:64756
- Description: Most informal sector businesses in developing countries participate indirectly in the tax system through paying Value-Added Tax, as well as import and export duties, without being registered as taxpayers. This effectively results in the collection of lower tax revenue than the informal businesses would be liable for if they were registered as taxpayers. Additionally, the nonregistration of informal sector businesses in the tax system perpetuates a culture of non-tax compliance. Countries in sub-Saharan Africa have responded to this challenge by imposing direct taxes on revenue generated in the informal sector. This thesis discussed the informal sector taxation regimes adopted in Tanzania, Ghana and Zimbabwe, with the aim of identifying direct taxes that could be imposed in South Africa on the revenues generated in the informal sector. The goal of the research was to determine the nature of direct taxes that could be imposed in South Africa on the revenues generated in the informal sector, taking lessons from the sub- Saharan countries of Tanzania, Ghana and Zimbabwe. The research was based in the interpretivist paradigm. The data for the research consisted of documentary data dealing with the legislation and experiences of informal sector taxation in South Africa and the countries forming part of this research. The data were analysed using qualitative non-empirical research methods. South Africa has a presumptive tax model in the form of the Turnover Tax system, and it was recommended that this direct tax could be adapted to integrate the informal sector businesses into the tax base. The study made several recommendations to integrate informal sector businesses into the tax base. These recommendations include the implementation of the tax stamp system to tax informal businesses other than minibus taxi businesses, and an income tax sticker specifically designed for the informal minibus taxi industry. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2022
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- Authors: Ledwaba, Sophy
- Date: 2022-10-14
- Subjects: Informal sector (Economics) Taxation South Africa , Turnover tax South Africa , Informal sector (Economics) Taxation Tanzania , Informal sector (Economics) Taxation Ghana , Informal sector (Economics) Taxation Zimbabwe , Small business Taxation Law and legislation South Africa
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/357571 , vital:64756
- Description: Most informal sector businesses in developing countries participate indirectly in the tax system through paying Value-Added Tax, as well as import and export duties, without being registered as taxpayers. This effectively results in the collection of lower tax revenue than the informal businesses would be liable for if they were registered as taxpayers. Additionally, the nonregistration of informal sector businesses in the tax system perpetuates a culture of non-tax compliance. Countries in sub-Saharan Africa have responded to this challenge by imposing direct taxes on revenue generated in the informal sector. This thesis discussed the informal sector taxation regimes adopted in Tanzania, Ghana and Zimbabwe, with the aim of identifying direct taxes that could be imposed in South Africa on the revenues generated in the informal sector. The goal of the research was to determine the nature of direct taxes that could be imposed in South Africa on the revenues generated in the informal sector, taking lessons from the sub- Saharan countries of Tanzania, Ghana and Zimbabwe. The research was based in the interpretivist paradigm. The data for the research consisted of documentary data dealing with the legislation and experiences of informal sector taxation in South Africa and the countries forming part of this research. The data were analysed using qualitative non-empirical research methods. South Africa has a presumptive tax model in the form of the Turnover Tax system, and it was recommended that this direct tax could be adapted to integrate the informal sector businesses into the tax base. The study made several recommendations to integrate informal sector businesses into the tax base. These recommendations include the implementation of the tax stamp system to tax informal businesses other than minibus taxi businesses, and an income tax sticker specifically designed for the informal minibus taxi industry. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2022
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Simplified menu-driven data analysis tool with macro-like automation
- Authors: Kazembe, Luntha
- Date: 2022-10-14
- Subjects: Data analysis , Macro instructions (Electronic computers) , Quantitative research Software , Python (Computer program language) , Scripting languages (Computer science)
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/362905 , vital:65373
- Description: This study seeks to improve the data analysis process for individuals and small businesses with limited resources by developing a simplified data analysis software tool that allows users to carry out data analysis effectively and efficiently. Design considerations were identified to address limitations common in such environments, these included making the tool easy-to-use, requiring only a basic understanding of the data analysis process, designing the tool in manner that minimises computing resource requirements and user interaction and implementing it using Python which is open-source, effective and efficient in processing data. We develop a prototype simplified data analysis tool as a proof-of-concept. The tool has two components, namely, core elements which provide functionality for the data anal- ysis process including data collection, transformations, analysis and visualizations, and automation and performance enhancements to improve the data analysis process. The automation enhancements consist of the record and playback macro feature while the performance enhancements include multiprocessing and multi-threading abilities. The data analysis software was developed to analyse various alpha-numeric data formats by using a variety of statistical and mathematical techniques. The record and playback macro feature enhances the data analysis process by saving users time and computing resources when analysing large volumes of data or carrying out repetitive data analysis tasks. The feature has two components namely, the record component that is used to record data analysis steps and the playback component used to execute recorded steps. The simplified data analysis tool has parallelization designed and implemented which allows users to carry out two or more analysis tasks at a time, this improves productivity as users can do other tasks while the tool is processing data using recorded steps in the background. The tool was created and subsequently tested using common analysis scenarios applied to network data, log data and stock data. Results show that decision-making requirements such as accurate information, can be satisfied using this analysis tool. Based on the functionality implemented, similar analysis functionality to that provided by Microsoft Excel is available, but in a simplified manner. Moreover, a more sophisticated macro functionality is provided for the execution of repetitive tasks using the recording feature. Overall, the study found that the simplified data analysis tool is functional, usable, scalable, efficient and can carry out multiple analysis tasks simultaneously. , Thesis (MSc) -- Faculty of Science, Computer Science, 2022
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- Authors: Kazembe, Luntha
- Date: 2022-10-14
- Subjects: Data analysis , Macro instructions (Electronic computers) , Quantitative research Software , Python (Computer program language) , Scripting languages (Computer science)
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/362905 , vital:65373
- Description: This study seeks to improve the data analysis process for individuals and small businesses with limited resources by developing a simplified data analysis software tool that allows users to carry out data analysis effectively and efficiently. Design considerations were identified to address limitations common in such environments, these included making the tool easy-to-use, requiring only a basic understanding of the data analysis process, designing the tool in manner that minimises computing resource requirements and user interaction and implementing it using Python which is open-source, effective and efficient in processing data. We develop a prototype simplified data analysis tool as a proof-of-concept. The tool has two components, namely, core elements which provide functionality for the data anal- ysis process including data collection, transformations, analysis and visualizations, and automation and performance enhancements to improve the data analysis process. The automation enhancements consist of the record and playback macro feature while the performance enhancements include multiprocessing and multi-threading abilities. The data analysis software was developed to analyse various alpha-numeric data formats by using a variety of statistical and mathematical techniques. The record and playback macro feature enhances the data analysis process by saving users time and computing resources when analysing large volumes of data or carrying out repetitive data analysis tasks. The feature has two components namely, the record component that is used to record data analysis steps and the playback component used to execute recorded steps. The simplified data analysis tool has parallelization designed and implemented which allows users to carry out two or more analysis tasks at a time, this improves productivity as users can do other tasks while the tool is processing data using recorded steps in the background. The tool was created and subsequently tested using common analysis scenarios applied to network data, log data and stock data. Results show that decision-making requirements such as accurate information, can be satisfied using this analysis tool. Based on the functionality implemented, similar analysis functionality to that provided by Microsoft Excel is available, but in a simplified manner. Moreover, a more sophisticated macro functionality is provided for the execution of repetitive tasks using the recording feature. Overall, the study found that the simplified data analysis tool is functional, usable, scalable, efficient and can carry out multiple analysis tasks simultaneously. , Thesis (MSc) -- Faculty of Science, Computer Science, 2022
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Teachers’ narratives of their experience of teaching Fetal Alcohol Spectrum Disorders (FASD) -affected children in mainstream schooling
- Authors: Makasi-Simukonda, Mihlali
- Date: 2022-10-14
- Subjects: Fetal alcohol spectrum disorders South Africa Buffalo City , Inclusive education South Africa Buffalo City , Teachers of children with disabilities South Africa Buffalo City , Children of prenatal alcohol abuse South Africa Buffalo City Social conditions , Social constructionism
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/406183 , vital:70246
- Description: This study considers the experiences of teachers working with Fetal Alcohol Spectrum Disorders (FASD)-affected children in mainstream schooling. FASD refers to a range of conditions in children resulting from maternal alcohol consumption during pregnancy. Prevalence rates in South Africa are said to be among the highest in the world. There is a paucity of research on FASD-affected children in the Eastern Cape. This study was thus conducted in the Buffalo City Metropolitan Municipality (BCMM). Teachers told stories of their experiences of teaching undiagnosed FASD-affected children in mainstream schooling. The stories reveal the quality of life for children in classrooms and socio-contextual influences of their experiences at school, as well as the responsibilisation of teachers in these settings. This qualitative research is situated within a social constructionism paradigm. The social model of disability was utilised as a theoretical framework for this study to represent the systemic barriers against which FASD-affected learner support in the mainstream school can be conceptualised. A sample of five (5) Black female teachers were interviewed. Data gathering was done by conducting telephonic interviews using the single question inducing narrative, known as SQUIN. A thematic analysis of the data was conducted for the purpose of identifying themes within the data collected. Four superordinate themes emerged from the data, viz. narratives of FASD-affected learners, narratives of parental involvement, narratives of the role of teachers and narratives of stakeholder support. This study reveals a significant level of responsibilisation of teachers. Teachers appear to play a bigger role than just being teachers and they positioned themselves as playing a parental role in relation to FASD-affected learners. FASD-affected learners were positioned as “the problem” in the mainstream classroom whereas the environment is a disabling factor to FASD-affected learners. There is a need for a holistic approach in working with FASD-affected learners from all relevant stakeholders. Key recommendations are made for effective inclusion of FASD-affected learners in mainstream schooling. Future research recommendations include repeating this study in a different geographical area, a focus on senior phase learners and/or a more diverse sample. The findings assist in the development of policies of inclusive education in mainstream schooling and supportive strategies to enhance the developmental trajectory of FASD-affected children. , Thesis (MA) -- Faculty of Humanities, Psychology, 2022
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- Authors: Makasi-Simukonda, Mihlali
- Date: 2022-10-14
- Subjects: Fetal alcohol spectrum disorders South Africa Buffalo City , Inclusive education South Africa Buffalo City , Teachers of children with disabilities South Africa Buffalo City , Children of prenatal alcohol abuse South Africa Buffalo City Social conditions , Social constructionism
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/406183 , vital:70246
- Description: This study considers the experiences of teachers working with Fetal Alcohol Spectrum Disorders (FASD)-affected children in mainstream schooling. FASD refers to a range of conditions in children resulting from maternal alcohol consumption during pregnancy. Prevalence rates in South Africa are said to be among the highest in the world. There is a paucity of research on FASD-affected children in the Eastern Cape. This study was thus conducted in the Buffalo City Metropolitan Municipality (BCMM). Teachers told stories of their experiences of teaching undiagnosed FASD-affected children in mainstream schooling. The stories reveal the quality of life for children in classrooms and socio-contextual influences of their experiences at school, as well as the responsibilisation of teachers in these settings. This qualitative research is situated within a social constructionism paradigm. The social model of disability was utilised as a theoretical framework for this study to represent the systemic barriers against which FASD-affected learner support in the mainstream school can be conceptualised. A sample of five (5) Black female teachers were interviewed. Data gathering was done by conducting telephonic interviews using the single question inducing narrative, known as SQUIN. A thematic analysis of the data was conducted for the purpose of identifying themes within the data collected. Four superordinate themes emerged from the data, viz. narratives of FASD-affected learners, narratives of parental involvement, narratives of the role of teachers and narratives of stakeholder support. This study reveals a significant level of responsibilisation of teachers. Teachers appear to play a bigger role than just being teachers and they positioned themselves as playing a parental role in relation to FASD-affected learners. FASD-affected learners were positioned as “the problem” in the mainstream classroom whereas the environment is a disabling factor to FASD-affected learners. There is a need for a holistic approach in working with FASD-affected learners from all relevant stakeholders. Key recommendations are made for effective inclusion of FASD-affected learners in mainstream schooling. Future research recommendations include repeating this study in a different geographical area, a focus on senior phase learners and/or a more diverse sample. The findings assist in the development of policies of inclusive education in mainstream schooling and supportive strategies to enhance the developmental trajectory of FASD-affected children. , Thesis (MA) -- Faculty of Humanities, Psychology, 2022
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The development of a novel plant-based biomaterial scaffold for tissue engineering applications
- Authors: Mamphey, Maame Nicole
- Date: 2022-10-14
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/365223 , vital:65718
- Description: Thesis embargoed. Possible release date set for early 2025. , Thesis (MSc) -- Faculty of Science, Biotechnology Innovation Centre, 2022
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- Authors: Mamphey, Maame Nicole
- Date: 2022-10-14
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/365223 , vital:65718
- Description: Thesis embargoed. Possible release date set for early 2025. , Thesis (MSc) -- Faculty of Science, Biotechnology Innovation Centre, 2022
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