Software robot process automation at the South African Revenue Service (SARS)
- Authors: Ferreira, Cheryl-Ann
- Date: 2021-04
- Subjects: Automation , Automation -- Economic aspects , South African Revenue Service
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/51383 , vital:43270
- Description: Technology is everywhere and what was inconceivable five years ago, such as selfdriving vehicles, drones and virtual assistants are now changing the way we perceive professions in the future. The latest software is utilised to discover new drugs, translate languages and even invest large sums of money. The Fourth Industrial Revolution (4IR), also referred to as Industry 4.0, is disrupting almost every industry worldwide and changing entire production systems and the management thereof and governance Artificial intelligence (AI) is not new and due to recent developments in information and technology, the impact thereof will be more significant in the near future. This research has tried to gain insight into the perceptions of employees and management regarding the factors that influence the attitude towards Robotic Process Automation (RPA) are beneficial for both the organisation and the employees. The aim of this treatise was to develop a greater knowledge and understanding of RPA, to identify the factors that are significant for a conceptual model and gain an understanding of the alignment of the views of employees and management pertaining to the factors that influence the attitude towards RPA. The information gained from this treatise could assist SARS leadership to better understand the perceptions of employees and management pertaining to RPA. The research furthermore endeavoured to discover the factors that affect the attitude towards RPA, to identify back office processes for RPA and to ascertain the benefits to SARS of utilising RPA. , Thesis (MBA) -- Faculty of Business and Economic Sciences, Business Administration, 2021
- Full Text:
- Date Issued: 2021-04
- Authors: Ferreira, Cheryl-Ann
- Date: 2021-04
- Subjects: Automation , Automation -- Economic aspects , South African Revenue Service
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/51383 , vital:43270
- Description: Technology is everywhere and what was inconceivable five years ago, such as selfdriving vehicles, drones and virtual assistants are now changing the way we perceive professions in the future. The latest software is utilised to discover new drugs, translate languages and even invest large sums of money. The Fourth Industrial Revolution (4IR), also referred to as Industry 4.0, is disrupting almost every industry worldwide and changing entire production systems and the management thereof and governance Artificial intelligence (AI) is not new and due to recent developments in information and technology, the impact thereof will be more significant in the near future. This research has tried to gain insight into the perceptions of employees and management regarding the factors that influence the attitude towards Robotic Process Automation (RPA) are beneficial for both the organisation and the employees. The aim of this treatise was to develop a greater knowledge and understanding of RPA, to identify the factors that are significant for a conceptual model and gain an understanding of the alignment of the views of employees and management pertaining to the factors that influence the attitude towards RPA. The information gained from this treatise could assist SARS leadership to better understand the perceptions of employees and management pertaining to RPA. The research furthermore endeavoured to discover the factors that affect the attitude towards RPA, to identify back office processes for RPA and to ascertain the benefits to SARS of utilising RPA. , Thesis (MBA) -- Faculty of Business and Economic Sciences, Business Administration, 2021
- Full Text:
- Date Issued: 2021-04
The readiness for the 4th industrial revolution by SARS towards 2030
- Authors: Botha, Reneé Chrystal
- Date: 2021-04
- Subjects: South African Revenue Service , Technological innovations -- Economic aspects , Information technology
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/50966 , vital:43176
- Description: The South African Revenue Service (SARS) is an autonomous agent that was established to collect taxes on behalf of the state. This mandate is shared across countries where the common thread of revenue collection agencies is that they all need to collect revenue, want participants within the system to act responsibly, the process to be fair and to act within the boundaries of legislation. It has become increasingly challenging for revenue collection agencies across the world to ensure tax compliance and ensure optimal revenue collection when unemployment rates are high, and the economy continues to struggle. It is a shared objective between revenue collection agencies to optimise revenue collection initiative and to narrow the tax gap. The technological advances in all sectors have grown at an exponential rate within a very short period. The WEF (2018) emphasised that the fourth industrial revolution (4IR) brings with it an era of unprecedented innovation, technical change and global connectivity. Technology has become the key driver in assisting SARS to achieve its objectives to inform taxpayers of their responsibilities, make it easy for them to comply and ensure compliance to the tax laws. The primary objective of the research study is to investigate the possible factors that could influence the future state of revenue services, develop a series of alternative scenarios, and provide the preferred future of the South African Revenue Services towards 2030. The Six Pillars of futures studies provide a theory of futures thinking that links method and tools, that is developed through praxis (Inayatullah, 2012). The Causal Layered Analysis (CLA) was the preferred research tool used in this study to deepen the future analysis. Emphasis was placed on scenario planning and the creation of alternative futures for the South African Revenue Services towards 2030. The drivers of change that impacted the economy were identified and how it can be utilised to close the tax gap. SARS has been a victim of seizure where the destabilising of corporate governance and efficiency was the core objective. It is therefore important to understand the past and present to enable better planning. This paper aims to better understand the disruptors to industry and the opportunity to improve efficiency and effectiveness using technology associated with the 4IR. SARS has great potential in being globally competitive with other countries, if government, stakeholders and SARS leadership have a shared vision of what the future revenue services will look like, what its capabilities will be and resource availability to ensure this vision is realized. , Thesis (MBA) -- Faculty of Business and Economic Sciences , Business Administration, 2021
- Full Text:
- Date Issued: 2021-04
- Authors: Botha, Reneé Chrystal
- Date: 2021-04
- Subjects: South African Revenue Service , Technological innovations -- Economic aspects , Information technology
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/50966 , vital:43176
- Description: The South African Revenue Service (SARS) is an autonomous agent that was established to collect taxes on behalf of the state. This mandate is shared across countries where the common thread of revenue collection agencies is that they all need to collect revenue, want participants within the system to act responsibly, the process to be fair and to act within the boundaries of legislation. It has become increasingly challenging for revenue collection agencies across the world to ensure tax compliance and ensure optimal revenue collection when unemployment rates are high, and the economy continues to struggle. It is a shared objective between revenue collection agencies to optimise revenue collection initiative and to narrow the tax gap. The technological advances in all sectors have grown at an exponential rate within a very short period. The WEF (2018) emphasised that the fourth industrial revolution (4IR) brings with it an era of unprecedented innovation, technical change and global connectivity. Technology has become the key driver in assisting SARS to achieve its objectives to inform taxpayers of their responsibilities, make it easy for them to comply and ensure compliance to the tax laws. The primary objective of the research study is to investigate the possible factors that could influence the future state of revenue services, develop a series of alternative scenarios, and provide the preferred future of the South African Revenue Services towards 2030. The Six Pillars of futures studies provide a theory of futures thinking that links method and tools, that is developed through praxis (Inayatullah, 2012). The Causal Layered Analysis (CLA) was the preferred research tool used in this study to deepen the future analysis. Emphasis was placed on scenario planning and the creation of alternative futures for the South African Revenue Services towards 2030. The drivers of change that impacted the economy were identified and how it can be utilised to close the tax gap. SARS has been a victim of seizure where the destabilising of corporate governance and efficiency was the core objective. It is therefore important to understand the past and present to enable better planning. This paper aims to better understand the disruptors to industry and the opportunity to improve efficiency and effectiveness using technology associated with the 4IR. SARS has great potential in being globally competitive with other countries, if government, stakeholders and SARS leadership have a shared vision of what the future revenue services will look like, what its capabilities will be and resource availability to ensure this vision is realized. , Thesis (MBA) -- Faculty of Business and Economic Sciences , Business Administration, 2021
- Full Text:
- Date Issued: 2021-04
The tax implications of a private equity buy-out : a case study of the Brait-Shoprite buy-out
- Authors: Mawire, Patrick N
- Date: 2008
- Subjects: South African Revenue Service , Consolidation and merger of corporations -- Finance , Taxation -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8959 , http://hdl.handle.net/10948/803 , South African Revenue Service , Consolidation and merger of corporations -- Finance , Taxation -- Law and legislation -- South Africa
- Description: This treatise examines the history of private equity as a context in which to understand its role in the economy and specifically, the background for the high profile leveraged buy-outs that have been entered into in the past year. The treatise then focuses specifically on the Brait-Shoprite buy-out, examining its structure and the tax implications. The treatise then reviews the reaction of the South African Revenue Authority (“SARS”) to the buy-out and evaluates whether it was the best approach that could have been taken under the circumstances. As a result of the research, the following conclusions have been reached: Private equity transactions Private equity transactions have a role to play in the business world despite the apprehensions of tax authorities. The perception that these transactions are tax driven as part of an avoidance scheme is not justified. Structure of the Shoprite buy-out transaction: The Shoprite buy-out transaction was structured to obtain deduction for interest. The transaction was also structured to utilise the relief provisions of Part II of Chapter II (Special Provisions Relating to Companies) of the Income Tax Act no.58 of 1962, as amended (“the Act”). The relief was for capital gains tax (“CGT”) on disposal of the Shoprite assets. Finally, the transaction was designed to allow the existing shareholders to exit their investments free of Secondary Tax on Companies (“STC”). The reaction of SARS to the Shoprite buy-out transaction Whereas SARS may have been justified in questioning the structure and its impact on fiscal revenue, the response in the form of withdrawing STC relief from amalgamation transactions in section 44 was not in the best interest of a stable tax system and the majority of tax payers who are not misusing or abusing loopholes in the income tax legislation. It may have been possible for SARS to attack the structure based on the General Anti-Avoidance Rule (GAAR) in part IIA of the Chapter III of the Act.
- Full Text:
- Date Issued: 2008
- Authors: Mawire, Patrick N
- Date: 2008
- Subjects: South African Revenue Service , Consolidation and merger of corporations -- Finance , Taxation -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8959 , http://hdl.handle.net/10948/803 , South African Revenue Service , Consolidation and merger of corporations -- Finance , Taxation -- Law and legislation -- South Africa
- Description: This treatise examines the history of private equity as a context in which to understand its role in the economy and specifically, the background for the high profile leveraged buy-outs that have been entered into in the past year. The treatise then focuses specifically on the Brait-Shoprite buy-out, examining its structure and the tax implications. The treatise then reviews the reaction of the South African Revenue Authority (“SARS”) to the buy-out and evaluates whether it was the best approach that could have been taken under the circumstances. As a result of the research, the following conclusions have been reached: Private equity transactions Private equity transactions have a role to play in the business world despite the apprehensions of tax authorities. The perception that these transactions are tax driven as part of an avoidance scheme is not justified. Structure of the Shoprite buy-out transaction: The Shoprite buy-out transaction was structured to obtain deduction for interest. The transaction was also structured to utilise the relief provisions of Part II of Chapter II (Special Provisions Relating to Companies) of the Income Tax Act no.58 of 1962, as amended (“the Act”). The relief was for capital gains tax (“CGT”) on disposal of the Shoprite assets. Finally, the transaction was designed to allow the existing shareholders to exit their investments free of Secondary Tax on Companies (“STC”). The reaction of SARS to the Shoprite buy-out transaction Whereas SARS may have been justified in questioning the structure and its impact on fiscal revenue, the response in the form of withdrawing STC relief from amalgamation transactions in section 44 was not in the best interest of a stable tax system and the majority of tax payers who are not misusing or abusing loopholes in the income tax legislation. It may have been possible for SARS to attack the structure based on the General Anti-Avoidance Rule (GAAR) in part IIA of the Chapter III of the Act.
- Full Text:
- Date Issued: 2008
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