The distinction between tax evasion, tax avoidance and tax planning
- Authors: Tarrant, Greg
- Date: 2008
- Subjects: South African Revenue Service , Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:897 , http://hdl.handle.net/10962/d1004549
- Description: Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income Tax Act they begin with a review of the distinction between tax evasion, tax avoidance and tax planning. Following a call for comment the SARS issued an Interim Response followed by the Revised Proposals which culminated in the withdrawal of the longstanding general anti-avoidance rules housed in section 103(1) and the introduction of new and more comprehensive anti-avoidance rules. In addition, the SARS has adopted an ongoing media campaign stressing the importance of paying tax in a country with a large development agenda like that of South Africa, the need for taxpayers to adopt a responsible attitude to the management of tax and the inclusion of responsible tax management as the greatest measure of a taxpayer's corporate and social investment. In tandem with this message the SARS have sought to vilify those taxpayers who engage in tax avoidance. The message is clear: tax avoidance carries reputational risks; those who engage in tax avoidance are unpatriotic or immoral and their actions simply result in an unfair shifting of the tax burden. The SARS is not alone in the above approach. Around the world tax authorities have been echoing the same message. The message appears to be working. Accounting firms speak of a "creeping conservatism" that has pervaded company boardrooms. What is not clear, however, is whether taxpayers, in becoming more conservative, are simply more fully aware of tax risks and are making informed decisions or whether they are simply responding to external events, such as the worldwide focus by revenue authorities and the media on tax avoidance. Whatever the reason, it is now critical, particularly in the case of corporate taxpayers, that their policies for tax and its attendant risks need to be as sophisticated, coherent and transparent as its policies in all other areas involving multiple stakeholders, such as suppliers, customers, staff and investors. How does a company begin to set its tax philosophy and strategic direction or to determine its appetite for risk? A starting point, it is submitted would be a review of the distinction between tax evasion, avoidance and planning with a heightened sensitivity to the unfamiliar ethical, moral and social risks. The goal of this thesis was to clearly define the distinction between tax evasion, tax avoidance and tax planning from a legal interpretive, ethical and historical perspective in order to develop a rudimentary framework for the responsible management of strategic tax decisions, in the light of the new South African general anti-avoidance legislation. The research methodology entails a qualitative research orientation consisting of a critical conceptual analysis of tax evasion and tax avoidance, with a view to establishing a basic framework to be used by taxpayers to make informed decisions on tax matters. The analysis of the distinction in this work culminated in a diagrammatic representation of the distinction between tax evasion, tax avoidance and tax planning emphasising the different types of tax avoidance from least aggressive to the most abusive and from the least objectionable to most objectionable. It is anticipated that a visual representation of the distinction, however flawed, would result in a far more pragmatic tool to taxpayers than a lengthy document. From a glance taxpayers can determine the following: That tax avoidance is legal; that different forms of tax avoidance exist, some forms being more aggressive than others; that aggressive forms of tax avoidance carry reputational risks; and that in certain circumstances aggressive tax avoidance schemes may border on tax evasion. This, it is envisaged, may prompt taxpayers to ask the right questions when faced with an external or in-house tax avoidance arrangement rather than simply blindly accepting or rejecting the arrangement.
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- Date Issued: 2008
The tax implications of non-resident sportspersons performing and earning an income in South Africa
- Authors: Wessels, Jacques
- Date: 2008
- Subjects: South African Revenue Service , Sports -- Taxation -- Law and legislation -- South Africa , Taxation -- Law and legislation -- South Africa , Income tax -- Law and legislation -- South Africa , Income tax -- Foreign income , Income tax -- South Africa -- Foreign income , Withholding tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:893 , http://hdl.handle.net/10962/d1003719 , South African Revenue Service , Sports -- Taxation -- Law and legislation -- South Africa , Taxation -- Law and legislation -- South Africa , Income tax -- Law and legislation -- South Africa , Income tax -- Foreign income , Income tax -- South Africa -- Foreign income , Withholding tax -- Law and legislation -- South Africa
- Description: As the number of non-resident sports persons competing in South Africa increases so does the need to tax them more effectively. It was for this reason that the South African legislature decided to insert Part IlIA into the Income Tax Act which regulates the taxation of non-resident sports persons in South Africa. The new tax on foreign sports persons, which came into effect during August 2006, is a withholding tax placing the onus upon the organizer of the event to withhold the tax portion of the payment to the non-resident sportsperson and pay it over to the revenue services. The rate of taxation has been set at 15 percent on all amounts received by or accruing to a foreign sportsperson. The question which the research addressed is whether this new tax will prove to be an effective tax, both from the point of view of its equity and the administration of the tax. In order to determine the impact of the new tax, it was compared to similar taxes implemented in the United Kingdom and Australia and also to other withholding taxes levied in South Africa. The new tax was also measured against a theoretical model for effectiveness, compared to the pre-August 2006 situation and to the taxation of resident sportsmen and women, using hypothetical examples. The major shortcomings of the new withholding tax are the uncertainty with regard to the intention of the legislature on matters such as the taxation of capital income versus revenue income, the question whether payments to support staff are included in the ambit of the new tax, the taxation of the award of assets in lieu of cash payments and the definition of a resident. A further area of concern is that the rate of taxation of 15 percent appears to be too low and creates horizontal inequity between the taxation of resident and non-resident sports persons. The new tax on non-resident sports persons may have its shortcomings but, depending upon the administrative and support structures put in place to deal with it, will be an effective tax. The rate at which the tax is levied could result in a less tax being collected than before but, with the reduced administrative cost of tax collection, the effective/statutory ratio of the tax could well be much higher than it was. This is a new tax in South Africa and certain initial problems are inevitable and will undoubtedly be solved as the administrators gain experience and as the case law governing this tax develops. , KMBT_363
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- Date Issued: 2008
Breaking the silence : Zanele's journey to recovery
- Authors: Payne, Charmaine
- Date: 2007
- Subjects: Rape victims -- Counseling of -- South Africa Rape victims -- Counseling of -- South Africa -- Case studies Post-traumatic stress disorder -- Patients -- Rehabilitation Post-traumatic stress disorder -- Patients -- Case studies
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:3161 , http://hdl.handle.net/10962/d1007651
- Description: This study employed a case-based research design to document the psychological assessment and treatment of Zanele, a 15-year-old black Xhosa speaking female who was raped twice in 2006 by the same perpetrator. The aim of the study was to explore whether, the model for assessment and intervention for posttraumatic stress disorder (PTSD) developed by Ehlers and Clark (2000) was effective and transportable to the South African context. Zanele had a sufficient understanding of English for assessment to proceed without use of an interpreter. She reported a number of PTSD symptoms which were causing her significant distress and had impacted on her social and educational functioning. These included flashbacks of the perpetrator's face when she looked at the faces of black men, nightmares about the traumas she had endured and feeling isolated from others. A number of cognitive techniques were utilised in this study, however the central interventions included working with triggers, imagery rehearsal techniques with a focus on nightmares, and reliving with cognitive restructuring within and outside reliving. Psychoeducation and increasing her social support were also important components of the intervention. Her progress was monitored by means of several self-report measures which were displayed in graphic and tabular form. In addition, a thematically selective narrative of the assessment and first 23 sessions of the intervention was written which documents some of the central processes set in motion by the interventions. These results provide evidence that this model was both effective and transportable to the South African population. In addition, the study demonstrated that it is possible for a white English speaking clinician to work with a black Xhosa speaking individual and make substantial therapeutic gains.
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- Date Issued: 2007
Stakeholders' perceptions of parents' involvement in the governance of a Namibian rural school
- Authors: Niitembu, Martha M
- Date: 2007
- Subjects: School management and organization -- Namibia Education -- Parent participation -- Namibia Education and state -- Namibia Rural schools -- Namibia
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:1770 , http://hdl.handle.net/10962/d1003655
- Description: The issue of decentralisation has been one of the top priorities of the Namibian education system since independence in 1990. One of the decentralisation aims was to enhance parental involvement in education by establishing School Boards. However, School Boards and the role of parents in school management have been considered ineffective for several years which led to the promulgation of Education Act 16 of 2001 in which the roles of School Boards are strengthened and clarified. This study sought to investigate School Board members’ perceptions, understanding and experiences of parents’ involvement in school governance more specifically after the implementation of the Education Act of 2001 in 2003. This study is an interpretive case study of one combined rural school in the Ohangwena educational region of Namibia. This research employed three data collection techniques, namely semi-structured interviews, observation and document analysis. The main findings of this study reveal that there is a lack of joint understanding and shared vision between educators and parents in the School Board. This problem underpins other more symptomatic problems, such as lack of accountability in the matter of school finances, differences in understanding the roles of School Board members and lack of parents’ motivation from the school management. The study further reveals the ineffectiveness and insufficiency of the training provided in the past. It highlights some of the challenges that hinder the effective involvement of parents in rural school governance, such as poor educational background among parents, poor knowledge of the English language and poor understanding of educational issues. However the findings also acknowledge parents’ participation and their full involvement in decision-making. The findings show that the new School Board elected in terms of the Education Act of 2001 has been more effective than previous School Boards and has reached a number of achievements such as being instrumental in solving disciplinary problems, purchasing school assets and renovating classrooms. Recommendations for practice and for further research are made.
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- Date Issued: 2007
Patents, pills, poverty and pandemic: the ethical issues
- Authors: Brown, Walter
- Date: 2003
- Subjects: Kant, Immanuel, 1724-1804 -- Ethics , AIDS (Disease) -- Treatment -- South Africa -- Moral and ethical aspects , AIDS (Disease) -- Moral and ethical aspects , HIV infections -- South Africa , HIV infections -- Treatment -- South Africa -- Moral and ethical aspects , Social responsibility of business , Pharmaceutical industry -- South Africa -- Moral and ethical aspects
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2705 , http://hdl.handle.net/10962/d1002835 , Kant, Immanuel, 1724-1804 -- Ethics , AIDS (Disease) -- Treatment -- South Africa -- Moral and ethical aspects , AIDS (Disease) -- Moral and ethical aspects , HIV infections -- South Africa , HIV infections -- Treatment -- South Africa -- Moral and ethical aspects , Social responsibility of business , Pharmaceutical industry -- South Africa -- Moral and ethical aspects
- Description: This thesis argues that corporations qua corporations are moral agents sui generis and hence capable of being held morally responsible. I argue that corporations qua corporations are responsible for the actual and foreseen consequences of their actions. I analyse normative theories and the different proscriptive responsibilities they place on moral agents and hence corporations. I examine Kantianism, utilitarianism and virtue ethics. I argue for a unique normative ethical theory that incorporates reasoning from all three of the normative theories. I argue for a broad range of reasons to factor into deciding whether an act is ethical or not. One of the claims of this thesis is that ethical theories must incorporate an agent’s motivation, intention and character traits as relevant to deciding on whether an action is ethical or not. My thesis argues for an indispensable role for the virtues while at the same time incorporating impartial beneficence and universal rationality from utilitarianism and Kantianism. This position I, following the literature, refer to as moderate virtue theory. Having established corporate qua corporate responsibility I question the pharmaceutical corporation’s practice of patenting life saving medication during a state of pandemic in poor countries. The moderate virtue theory position prioritises contexts and the actual human condition and criticises normative theories that attempt to give universal, abstracted answers to ethical problems. It is for this reason and the current (2003) HIV/AIDS pandemic that I focus on a particular context. I examine the practice of patenting life saving medication within South Africa and argue, applying moderate virtue theory, that this act cannot be justified. I argue that a pharmaceutical corporation that patents life saving medication in South Africa cannot justify that action and thus is morally responsible for that action. I also argue that corporations patenting HIV/AIDS medication in South Africa have unethical motivations and intentions.
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- Date Issued: 2003
An exploration of the social worker's role in promoting sustainability of poverty alleviating projects
- Authors: Ndude, Peace-Maker Mqokeleli
- Date: 2002
- Subjects: Poverty -- South Africa , Poor -- Services for -- South Africa , Social service -- South Africa
- Language: English
- Type: Thesis , Masters , MSocSc
- Identifier: vital:6058 , http://hdl.handle.net/10962/d1006664 , Poverty -- South Africa , Poor -- Services for -- South Africa , Social service -- South Africa
- Description: In this research study the researcher attempted to gain an insight on what constitutes sustainability of poverty alleviating projects. Further, the researcher attempted to explore and gain understanding of the role of social worker in promoting sustainability of poverty alleviating projects. Since the literature on sustainability is limited, it is hoped that this study will provide valuable information for further research on the topic. In the limited literature study undertaken however, it was evident that despite the generic service that they provide, social workers have a role to play in community development. It was found that social workers can no longer afford to restrict their service provision to the traditional methods of social work. The egalitarian nature of their profession demands that they occupy the centre stage in poverty alleviation as they are strategically placed between the poor and the decision-makers in government. Eighteen respondents composed of six social workers, six committee members and six community members from six poverty alleviating projects were interviewed. One project from each of the six districts of Tsomo, Nqamakwe, Butterworth, Centane, Idutywa and Willowvale were used in the research study. The fmdings suggested that social workers, committee members and community members have differing opinions on what promotes or impedes sustainability of poverty alleviating projects, All respondents however agreed that participation as well as empowerment through training were basic requirements towards sustainability of poverty alleviating projects. Again the findings agreed with the literature that social workers have an important role to play in promoting sustainability of poverty alleviating projects.
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- Date Issued: 2002
Self-respecting practical reason: an analysis of self-respect and its implications for practical reason
- Authors: Roberts, Deborah Joan
- Date: 2002
- Subjects: Williams, Bernard Arthur Owen -- Ethics , Ethics, Modern -- 20th century , Self-esteem
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2719 , http://hdl.handle.net/10962/d1002849 , Williams, Bernard Arthur Owen -- Ethics , Ethics, Modern -- 20th century , Self-esteem
- Description: What should I do? As long as I am aware of the relevant facts of the situation and deliberating soundly, Bernard Williams argues that I should do what I want to do. It makes no sense to say that there are reasons that are fixed objects of concern, or values, that exist for an agent regardless of what she is in fact motivated to do. Reasons, for Williams, are hypothetical. I argue that he takes this view of practical reason because of a prior answer to the question “How should I live?”. A universal account of the good life would mean an account of values, or interests, that all human beings should have. Williams thinks it is not possible to give a universal account of the good life for human beings; any such account must be constructed out of the particular reasons of a community. But, he takes a constructivist view of the good life because he thinks that to be universal an account of the good life would have to be objective. Since objectivity cannot be achieved, he argues, neither can universality. Williams is only half right. That objectivity is not possible is inconsequential. A foundation for ethics has to be internal, but this does not preclude it being universal. I develop such a foundation based on the Aristotelian conception of human nature. A life cannot be wholly good if it is not self-respecting. Moreover, self-respect fits the framework for the specification of the good life that this foundation provides: I argue that self-respect can be shown to have a structure which provides an account of real interests - reasons that are objects of fixed concern. As such, reasons recognise rather than construct the good, making categorical reasons possible. A person can have a reason to change or act, even if reason itself cannot effect that change or action. Thus, I can be wrong about what I should do not only by being wrong about what would count as a satisfaction of my interests, but also by being wrong about what my interests are.
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- Date Issued: 2002
Towards a broader socio-ecological education : a case study of school based curricular reform
- Authors: Cimma, Gary Martin
- Date: 2002
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:20973 , http://hdl.handle.net/10962/5763
- Description: This work documents and analyses an action research project that the researcher undertook in conjunction with colleagues at an independent Catholic high school in Johannesburg. The main objective was to try to expand the existing curriculum in operation at the time of starting the research to one, which was more socio-ecologically sensitive. One of the key references during the action research was the recently drafted ‘Vision Statement’ document, which detailed the educational ideals of the school. Some of the key findings that emerged as the research proceeded, were that the levels of socio-ecological sensitivity displayed by the learners were influenced by the backgrounds from which they came, and that these background environments were often not comfortable with the changes taking place in the educational and greater South African environments. The Participatory Action Research mode of research which was used proved to be problematic in that only a handful of the educators actually got involved in participating in the project. The failure of many of educators to get involved was, in the opinion of the researcher, due to their lack of understanding how important the development of social and ecological sensitivity are to the necessary change capacity required in present day South African society. The need to be involved in the ongoing development of curriculum as required by Curriculum 2005 as a form of Outcomes Based Education was also problematic as some educators were not familiar with their role in this regard. The limited time-span of the research was also a limiting factor as the development of a socio-ecologically sensitive curriculum required changes in some fundamental attitudes and approaches to education and the environment.
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- Date Issued: 2002
Tangentially symplectic foliations
- Authors: Remsing, Claudiu Cristian
- Date: 1994
- Subjects: Geometry Problems, exercises, etc Geometry, Differential Symplectic manifolds Poisson manifolds Foliations (Mathematics)
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:5419 , http://hdl.handle.net/10962/d1005233
- Description: This thesis is concerned principally with tangential geometry and the applications of these concepts to tangentially symplectic foliations. The subject of tangential geometry is still at an elementary stage. The author here systematises current concepts and results and extends them, leading to the definition of vertical connections and vertical G-structures. Tangentially symplectic foliations are then characterised in terms of vertical symplectic forms. Some significant particular cases are discussed.
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- Date Issued: 1994
The role of the guidance teacher in preparing young people for personal and social life in Gazankulu
- Authors: Machimana, Albert
- Date: 1986
- Subjects: Counselling , Guidance , Life skills , Secondary education , Self concept , Gazankulu
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:1381 , http://hdl.handle.net/10962/d1001447
- Description: In the modernising South African society, young people are faced with personal and social problems which make it very difficult for them to adjust positively to life in general. In the end they are frustrated in many situations in life because of their inability to cope with these problems. One of the major problems that the Blacks in South Africa are faced with is that of a poor self-concept. This is a major problem because any adjustment and behaviour in life is, to a large extent, influenced by the self-concept of the individual. This thesis aims at focusing attention on those social issues which play a major role in the development of the self-concept and the lives in general, of Black people in Gazankulu. It is also concerned with the role of the guidance teacher in preparing young people for a more satisfying life (Introduction, p. 1)
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- Date Issued: 1986
A review of mineral exploration drilling with particular reference to Southern Africa
- Authors: Bertram, N G E
- Date: 1980
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:4931 , http://hdl.handle.net/10962/d1004930
- Description: The field of mineral exploration drilling is reviewed with particular reference to examples, and techniques practised, in southern Africa. Drilling is the most· definitive process in exploration and the most cost intensive. It is, therefore, imperative to insure that the maximum geological information available is obtained from a borehole to warrant the cost of drilling it. Methods and techniques of obtaining this information, at little additional expense, are described and reviewed. Non-core percussion and rotary drilled boreholes cost significantly less than diamond drill holes and, as a result, many more holes can be drilled for the money available. While the logging of cuttings is notoriously neglected in most exploration programmes; a great deal of information is available to the conscientious evaluator. Down-the-hole logging and sampling techniques improve the reliability of the borehole samples and provide rapid and inexpensive analyses and lithological data. Cored, or diamond drill boreholes, are the most versatile of the drilling methods available and provide the most reliable lithological and grade information. The handling, logging, sampling and storage of core and core data is discussed. For little additional expense, comprehensive and accurate borehole surveys can be conducted and oriented cores obtained from the borehole. The natural tendency of a borehole to deviate can be used to advantage with controlled drilling techniques. Multiple ore intersections are possible through controlled deflections from a master hole. Mathematical, statistical and simulation models are available to optimise borehole siting, spacing and grid dimensions .
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- Date Issued: 1980