An interpretation of the deeming provisions in legislation in the context of a good tax system: a South African perspective
- Authors: Mostert, Tarita
- Date: 2021-10-29
- Subjects: Organisation for Economic Co-operation and Development , Taxation Law and legislation South Africa , South Africa. Income Tax Act, 1962 , Taxpayer compliance South Africa , Tax evasion (International law) , Deeming provisions
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10962/190897 , vital:45039 , 10.21504/10962/190897
- Description: The goal of this thesis is to analyse the relationship between deeming provisions in legislation and the principles of a good tax system. The need for a positive relationship between deeming provisions and the principles of a good tax system is demonstrated in the thesis. The research explains the historical development of deeming provisions, legal principles relevant to the interpretation of tax legislation, as well as the principles of a good tax system. Approaches to the interpretation of legislation are then described and illustrated by means of case law. Following this, the research focuses on a selection of provisions in the South African Income Tax Act, 58 of 1962, to determine whether the deeming provisions included in the Act reflect the application of the principles of a good tax system. In addition to the analysis of the selected statutory provisions, related case law is discussed, again in relation to the deeming provisions. A discussion of deeming provisions in two publications of the Organisation for Economic Co-Operation and Development (OECD) – the OECD Model Tax Convention and the OECD Multilateral Convention to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shifting – follows, with an analysis of two related deeming provisions in the Income Tax Act, to illustrate the international approach to deeming provisions and the principles of a good tax system. Finally, the administration of tax legislation is discussed, together with organisations whose mission is to promote the principles of a good tax system in tax administration. The research is qualitative in nature and follows a legal doctrinal research methodology. This methodology is both reform-oriented and theoretical and focuses on understanding the application of the legal concepts: deeming provisions, legal principles and principles of a good tax system. The research concludes that, from a theoretical perspective, a positive relationship exists between deeming provisions in the Income Tax Act and the OECD Model Tax Convention and the principles of a good tax system, and therefore creates a positive environment for tax compliance. , Thesis (PhD) -- Faculty of Commerce, Accounting, 2021
- Full Text:
- Authors: Mostert, Tarita
- Date: 2021-10-29
- Subjects: Organisation for Economic Co-operation and Development , Taxation Law and legislation South Africa , South Africa. Income Tax Act, 1962 , Taxpayer compliance South Africa , Tax evasion (International law) , Deeming provisions
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10962/190897 , vital:45039 , 10.21504/10962/190897
- Description: The goal of this thesis is to analyse the relationship between deeming provisions in legislation and the principles of a good tax system. The need for a positive relationship between deeming provisions and the principles of a good tax system is demonstrated in the thesis. The research explains the historical development of deeming provisions, legal principles relevant to the interpretation of tax legislation, as well as the principles of a good tax system. Approaches to the interpretation of legislation are then described and illustrated by means of case law. Following this, the research focuses on a selection of provisions in the South African Income Tax Act, 58 of 1962, to determine whether the deeming provisions included in the Act reflect the application of the principles of a good tax system. In addition to the analysis of the selected statutory provisions, related case law is discussed, again in relation to the deeming provisions. A discussion of deeming provisions in two publications of the Organisation for Economic Co-Operation and Development (OECD) – the OECD Model Tax Convention and the OECD Multilateral Convention to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shifting – follows, with an analysis of two related deeming provisions in the Income Tax Act, to illustrate the international approach to deeming provisions and the principles of a good tax system. Finally, the administration of tax legislation is discussed, together with organisations whose mission is to promote the principles of a good tax system in tax administration. The research is qualitative in nature and follows a legal doctrinal research methodology. This methodology is both reform-oriented and theoretical and focuses on understanding the application of the legal concepts: deeming provisions, legal principles and principles of a good tax system. The research concludes that, from a theoretical perspective, a positive relationship exists between deeming provisions in the Income Tax Act and the OECD Model Tax Convention and the principles of a good tax system, and therefore creates a positive environment for tax compliance. , Thesis (PhD) -- Faculty of Commerce, Accounting, 2021
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Towards effective monitoring, control and surveillance policy and implementation in South Africa and its relevance to other Southern African States
- Authors: Fikizolo, Lisolomzi Assaph
- Date: 2021-10-29
- Subjects: Fishery management Africa, Southern , Fisheries Monitoring Africa, Southern , Fishery policy Africa, Southern , Fishery law and legislation Africa, Southern , South Africa. Fisheries Management Branch
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10962/190886 , vital:45038 , 10.21504/10962/190886
- Description: The responsibility of Fisheries Governance Authorities (FGAs) is to ensure that there is sustainable utilisation and exploitation of marine living resources through effective Monitoring, Control and Surveillance (MCS). MCS is a mechanism used to implement agreed policies, plans and strategies for oceans and fisheries governance, and it is key to their successful implementation. In the continent, the African Union (AU), through its agencies, economic and regional structures encourage and supports national and regional MCS programs. South Africa is a SADC coastal State with a fisheries governance branch mandated to ensure sustainable marine living resources’ utilisation with support from a national MCS program. This support depends on the effectiveness of the current national MCS organisational structure, capacity, legislative and policy framework, as well as regional cooperation. In addition to an extensive literature review, this study developed a MCS framework, following international fisheries legislation and guidelines, for testing the South African MCS’ conformity to such a model. Furthermore, Namibia and Mozambique were included as examples of SADC coastal States to determine their responsiveness to regional cooperation and coordination. Based on the framework, a questionnaire with four parts, Part A: Background Information; Part B: Evaluation of MCS Enablers; Part C: Evaluation of an MCS system process and its effectiveness – reactive approach; and Part D: - proactive approach was developed to collect information. The data was analysed, using appropriate statistical methods to determine, against set characteristics, the level of information that the government respondents could provide to the research topic, and to determine the effectiveness of the South African MCS program. Limited information from Namibia and Mozambique showed readiness in their respective MCS programs for a regional MCS integrated approach, as is the case with South Africa, but there is no serious engagement to implement any regional MCS program. Results showed that the South African MCS program's effectiveness is generally adequate, but there are challenges with planning; financial resources; MCS equipment; stakeholder engagement processes, and governance. A primary recommendation from this study was that business plans, as utilised in the private sector, should be developed by South African Fisheries Governance Authority (FGA) to address MCS governance shortcomings as revealed by this study. A reconfiguration of the MCS organisational structure to include a resource mobilisation unit is considered necessary to effect the much needed improvements. , Thesis (PhD) -- Faculty of Science, Geography, 2021
- Full Text:
- Authors: Fikizolo, Lisolomzi Assaph
- Date: 2021-10-29
- Subjects: Fishery management Africa, Southern , Fisheries Monitoring Africa, Southern , Fishery policy Africa, Southern , Fishery law and legislation Africa, Southern , South Africa. Fisheries Management Branch
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10962/190886 , vital:45038 , 10.21504/10962/190886
- Description: The responsibility of Fisheries Governance Authorities (FGAs) is to ensure that there is sustainable utilisation and exploitation of marine living resources through effective Monitoring, Control and Surveillance (MCS). MCS is a mechanism used to implement agreed policies, plans and strategies for oceans and fisheries governance, and it is key to their successful implementation. In the continent, the African Union (AU), through its agencies, economic and regional structures encourage and supports national and regional MCS programs. South Africa is a SADC coastal State with a fisheries governance branch mandated to ensure sustainable marine living resources’ utilisation with support from a national MCS program. This support depends on the effectiveness of the current national MCS organisational structure, capacity, legislative and policy framework, as well as regional cooperation. In addition to an extensive literature review, this study developed a MCS framework, following international fisheries legislation and guidelines, for testing the South African MCS’ conformity to such a model. Furthermore, Namibia and Mozambique were included as examples of SADC coastal States to determine their responsiveness to regional cooperation and coordination. Based on the framework, a questionnaire with four parts, Part A: Background Information; Part B: Evaluation of MCS Enablers; Part C: Evaluation of an MCS system process and its effectiveness – reactive approach; and Part D: - proactive approach was developed to collect information. The data was analysed, using appropriate statistical methods to determine, against set characteristics, the level of information that the government respondents could provide to the research topic, and to determine the effectiveness of the South African MCS program. Limited information from Namibia and Mozambique showed readiness in their respective MCS programs for a regional MCS integrated approach, as is the case with South Africa, but there is no serious engagement to implement any regional MCS program. Results showed that the South African MCS program's effectiveness is generally adequate, but there are challenges with planning; financial resources; MCS equipment; stakeholder engagement processes, and governance. A primary recommendation from this study was that business plans, as utilised in the private sector, should be developed by South African Fisheries Governance Authority (FGA) to address MCS governance shortcomings as revealed by this study. A reconfiguration of the MCS organisational structure to include a resource mobilisation unit is considered necessary to effect the much needed improvements. , Thesis (PhD) -- Faculty of Science, Geography, 2021
- Full Text:
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