An analysis of ways in which the South African tax system could be simplified
- Authors: Young, Gail Jeni
- Date: 2021-04
- Subjects: Taxation -- Law and legislation -- South Africa , Income tax -- Law and legislation -- South Africa , South African Revenue Service , Tax administration and procedure -- South Africa , Tax accounting -- South Africa
- Language: English
- Type: thesis , text , Masters , MCom
- Identifier: http://hdl.handle.net/10962/178235 , vital:42923
- Description: It has been said that the fundamental paradox of tax simplification is that, despite consensus, almost every year tax rules become more complex. This thesis considers tax simplification measures which have been implemented internationally, in order to provide a basis for an analysis of ways in which the South African tax system could be simplified. A doctrinal methodology is applied, and an analysis is carried out of possible tax simplification measures, based on the commentary of experts in the field of tax law. Simplification measures adopted in the United Kingdom, Australia, the United States of America, Egypt, and certain European countries are discussed, together with their possible adoption in South Africa. Tax simplification has a broad scope. This research identifies four areas in which the South African tax system could simplified: the simplification of tax legislation, addressing the role of accounting in the simplification process, reducing the number of taxes currently levied, and finally addressing the complexities evident in the SARS e-filing system. This thesis illustrates several measures which could be used to address the current areas of complexity. Re-writing tax legislation to assist the understanding of taxpayers is suggested. An increase in the inclusion rate for individuals of capital gains in taxable income from 40% to 60% is suggested, to compensate for the loss of revenue due to the recommended repeal of donations tax and estate duty. Aligning tax legislation with accounting standards is identified as a possible area for simplification, as there are many similarities between the two systems. To address the usability of SARS’ e-filing platform, suggestions are made regarding the further pre-population of returns, introducing e-invoicing and providing a “sandbox” function that taxpayers could use to familiarise themselves with how e-filing works. This research highlights tax simplification as a process that needs to be prioritized in order to achieve the associated benefits. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2021
- Full Text:
- Authors: Young, Gail Jeni
- Date: 2021-04
- Subjects: Taxation -- Law and legislation -- South Africa , Income tax -- Law and legislation -- South Africa , South African Revenue Service , Tax administration and procedure -- South Africa , Tax accounting -- South Africa
- Language: English
- Type: thesis , text , Masters , MCom
- Identifier: http://hdl.handle.net/10962/178235 , vital:42923
- Description: It has been said that the fundamental paradox of tax simplification is that, despite consensus, almost every year tax rules become more complex. This thesis considers tax simplification measures which have been implemented internationally, in order to provide a basis for an analysis of ways in which the South African tax system could be simplified. A doctrinal methodology is applied, and an analysis is carried out of possible tax simplification measures, based on the commentary of experts in the field of tax law. Simplification measures adopted in the United Kingdom, Australia, the United States of America, Egypt, and certain European countries are discussed, together with their possible adoption in South Africa. Tax simplification has a broad scope. This research identifies four areas in which the South African tax system could simplified: the simplification of tax legislation, addressing the role of accounting in the simplification process, reducing the number of taxes currently levied, and finally addressing the complexities evident in the SARS e-filing system. This thesis illustrates several measures which could be used to address the current areas of complexity. Re-writing tax legislation to assist the understanding of taxpayers is suggested. An increase in the inclusion rate for individuals of capital gains in taxable income from 40% to 60% is suggested, to compensate for the loss of revenue due to the recommended repeal of donations tax and estate duty. Aligning tax legislation with accounting standards is identified as a possible area for simplification, as there are many similarities between the two systems. To address the usability of SARS’ e-filing platform, suggestions are made regarding the further pre-population of returns, introducing e-invoicing and providing a “sandbox” function that taxpayers could use to familiarise themselves with how e-filing works. This research highlights tax simplification as a process that needs to be prioritized in order to achieve the associated benefits. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2021
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Biology, ecology and management of the Keurboom moth, Leto venus Cramer and the leafhopper Molopopterus sp. Jacobi in cultivated Honeybush (Cyclopia spp.)
- Authors: Mushore, Tapiwa Gift
- Date: 2021-04
- Subjects: Legumes , Legumes -- Diseases and pests , Hepialidae , Leafhoppers , Pests -- Biological control , Entomopathogenic fungi , Leafhoppers -- Biological control , Hepialidae -- Biological control , Keurboom moth (Leto venus Cramer) , Molopopterus sp. Jacobi , Honeybush (Cyclopia spp.)
- Language: English
- Type: thesis , text , Masters , MSc
- Identifier: http://hdl.handle.net/10962/177125 , vital:42792
- Description: Honeybush, Cyclopia spp. Vent (Fabaceae), farmers have raised pest concerns following commercial cultivation. The Keurboom moth Leto venus Cramer (Lepidoptera: Hepialidae) and the leafhopper Molopopterus sp. Jacobi (Hemiptera: Cicadellidae), are two of the major pests identified in cultivated Honeybush. Laboratory and field studies were conducted to gain an understanding of the biology of these two pests to inform future pest management solutions. Additionally, entomopathogenic fungi were isolated from Honeybush farms and screened for virulence against Molopopterus sp. as a possible management strategy. This study showed that the L. venus infestation on Honeybush was a product of four fixed effects; stem diameter, species of Cyclopia, Farm location and age of the plants. Cyclopia subternata, had the highest likelihood of infestation. Increase in age of the plants resulted in an increase in the stem diameter and therefore a higher probability of infestation. Stem diameter was also shown to be a significant predictor of infestation likelihood. Infestation severity, determined by the number of larvae per plant, was shown to be influenced by three fixed effects; stem diameter, plant species and Farm location. The results also showed that L. venus prefers to initiate penetration at, or just aboveground level. Laboratory studies showed that the leafhopper Molopopterus sp. undergoes five nymphal instars with an average egg incubation time of 20 days, development time from 1st instar to adult of 26 days and average generation time of 47 days. Laboratory experiments revealed variations in host preference by the leafhopper over a period of 15 days. Cyclopia longifolia was identified to be the most preferred species for feeding compared to the two other commonly cultivated species, C. subternata and C. maculata. The results were consistent with those obtained from the field survey which showed that leafhopper density was influenced by four fixed effects; plant species, age of the plant, Farm location and harvesting practices. There were significant differences in leafhopper density in different species with C. longifolia having the highest number of leafhoppers per plant. There were differences in leafhopper density in different farms as 57% of the sampled farms had leafhopper infestations, of these farms, Lodestone and Kurland had the highest leafhopper densities. Harvested plants were shown to have significantly higher leafhopper density than non-harvested plants. Age was also shown to influence leafhopper density, which reduced with an increase in the age of the plants. A total of 20 fungal isolates were recovered from 98 soil samples of which 70% were from Honeybush fields and 30% were from surrounding refugia. Fusarium oxysporum isolates comprised 20% of the recovered isolates, with Metarhizium anisopliae isolates making up the remainder. Laboratory bioassays against adults and nymphs of the leafhopper, Molopopterus sp., showed that F. oxysporum isolates induced 10 – 45% mortality and M. anisopliae isolates induce 30 – 80% mortality. Metarhizium anisopliae isolates J S1, KF S3, KF S11, KF S13, LS1 and LS2 were the most virulent and induced over 60% mortality in both Molopopterus sp. nymphs and adults. The results of this study showed pest preference towards different Cyclopia species. As such, they should be managed differently. Furthermore, L. venus was observed to occur in low densities, hence, it cannot be considered a major pest. However, Molopopterus sp. recorded high population densities making it a major pest in Honeybush production. Positive results indicated that some of the isolated fungal isolates have potential for control, an avenue worth investigating further. , Thesis (MSc) -- Faculty of Science, Department of Zoology and Entomology, 2021
- Full Text:
- Authors: Mushore, Tapiwa Gift
- Date: 2021-04
- Subjects: Legumes , Legumes -- Diseases and pests , Hepialidae , Leafhoppers , Pests -- Biological control , Entomopathogenic fungi , Leafhoppers -- Biological control , Hepialidae -- Biological control , Keurboom moth (Leto venus Cramer) , Molopopterus sp. Jacobi , Honeybush (Cyclopia spp.)
- Language: English
- Type: thesis , text , Masters , MSc
- Identifier: http://hdl.handle.net/10962/177125 , vital:42792
- Description: Honeybush, Cyclopia spp. Vent (Fabaceae), farmers have raised pest concerns following commercial cultivation. The Keurboom moth Leto venus Cramer (Lepidoptera: Hepialidae) and the leafhopper Molopopterus sp. Jacobi (Hemiptera: Cicadellidae), are two of the major pests identified in cultivated Honeybush. Laboratory and field studies were conducted to gain an understanding of the biology of these two pests to inform future pest management solutions. Additionally, entomopathogenic fungi were isolated from Honeybush farms and screened for virulence against Molopopterus sp. as a possible management strategy. This study showed that the L. venus infestation on Honeybush was a product of four fixed effects; stem diameter, species of Cyclopia, Farm location and age of the plants. Cyclopia subternata, had the highest likelihood of infestation. Increase in age of the plants resulted in an increase in the stem diameter and therefore a higher probability of infestation. Stem diameter was also shown to be a significant predictor of infestation likelihood. Infestation severity, determined by the number of larvae per plant, was shown to be influenced by three fixed effects; stem diameter, plant species and Farm location. The results also showed that L. venus prefers to initiate penetration at, or just aboveground level. Laboratory studies showed that the leafhopper Molopopterus sp. undergoes five nymphal instars with an average egg incubation time of 20 days, development time from 1st instar to adult of 26 days and average generation time of 47 days. Laboratory experiments revealed variations in host preference by the leafhopper over a period of 15 days. Cyclopia longifolia was identified to be the most preferred species for feeding compared to the two other commonly cultivated species, C. subternata and C. maculata. The results were consistent with those obtained from the field survey which showed that leafhopper density was influenced by four fixed effects; plant species, age of the plant, Farm location and harvesting practices. There were significant differences in leafhopper density in different species with C. longifolia having the highest number of leafhoppers per plant. There were differences in leafhopper density in different farms as 57% of the sampled farms had leafhopper infestations, of these farms, Lodestone and Kurland had the highest leafhopper densities. Harvested plants were shown to have significantly higher leafhopper density than non-harvested plants. Age was also shown to influence leafhopper density, which reduced with an increase in the age of the plants. A total of 20 fungal isolates were recovered from 98 soil samples of which 70% were from Honeybush fields and 30% were from surrounding refugia. Fusarium oxysporum isolates comprised 20% of the recovered isolates, with Metarhizium anisopliae isolates making up the remainder. Laboratory bioassays against adults and nymphs of the leafhopper, Molopopterus sp., showed that F. oxysporum isolates induced 10 – 45% mortality and M. anisopliae isolates induce 30 – 80% mortality. Metarhizium anisopliae isolates J S1, KF S3, KF S11, KF S13, LS1 and LS2 were the most virulent and induced over 60% mortality in both Molopopterus sp. nymphs and adults. The results of this study showed pest preference towards different Cyclopia species. As such, they should be managed differently. Furthermore, L. venus was observed to occur in low densities, hence, it cannot be considered a major pest. However, Molopopterus sp. recorded high population densities making it a major pest in Honeybush production. Positive results indicated that some of the isolated fungal isolates have potential for control, an avenue worth investigating further. , Thesis (MSc) -- Faculty of Science, Department of Zoology and Entomology, 2021
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Making Sense of Barkhuizen 2 : An Investigation into the Public Policy Defence of ‘Unfair Enforcement’ in South African Law, with Reference to the Law on Covenants in Restraint of Trade
- Authors: Moroeng, Tsukudu Kenyatta
- Date: 2021-04
- Subjects: Restraint of trade -- South Africa , Public policy (Law) -- South Africa , Contracts (Roman-Dutch law) , Customary law -- South Africa , Barkhuizen v Napier
- Language: English
- Type: thesis , text , Masters , LLM
- Identifier: http://hdl.handle.net/10962/177147 , vital:42794
- Description: This thesis investigates the application of the public policy test for determining the enforceability of a valid contractual clause established in Barkhuizen v Napier. After analysing the historical development of the application of the doctrine of public policy, the study examines the conceptualisation and application of the public policy test in the leading cases in South Africa. The study then provides an analysis of the recent judgment of Beadica 231 CC and Others v Trustees for the time being of the Oregon Trust and Others, which outlined the current legal position on the proper constitutional approach to the judicial enforcement of valid contractual clauses. The study argues that, although the Constitutional Court in Beadica provided some clarity on what public policy is in modern South African law, it did not, from a practical point of view, set out the method that should be used to adjudicate such cases. The study thereafter suggests that, to address this issue, our courts should consider developing a methodological approach to measuring public policy in unfair enforcement cases. To support this proposition, the study examines the law on determining the enforcement of restraint of trade agreements. It is argued that, within that context, the courts have formulated a methodological approach in the form of a list of standard questions that a judge should ask when determining the enforceability of a restraint clause. The thesis then closes with a case study, using guidelines established from the approach in restraint cases, to illustrate how the proposed guideline may be formulated, and how it could be applied in general unfair enforcement cases. The thesis argues that a practical guide of this nature would serve as a useful tool for judges to use when faced with a claim relating to the unfair enforcement of a valid clause other than a restraint clause, and would thus ensure consistency in contractual enforcement analysis in South Africa. , Thesis (LLM) -- Faculty of Law, Law, 2021
- Full Text:
- Authors: Moroeng, Tsukudu Kenyatta
- Date: 2021-04
- Subjects: Restraint of trade -- South Africa , Public policy (Law) -- South Africa , Contracts (Roman-Dutch law) , Customary law -- South Africa , Barkhuizen v Napier
- Language: English
- Type: thesis , text , Masters , LLM
- Identifier: http://hdl.handle.net/10962/177147 , vital:42794
- Description: This thesis investigates the application of the public policy test for determining the enforceability of a valid contractual clause established in Barkhuizen v Napier. After analysing the historical development of the application of the doctrine of public policy, the study examines the conceptualisation and application of the public policy test in the leading cases in South Africa. The study then provides an analysis of the recent judgment of Beadica 231 CC and Others v Trustees for the time being of the Oregon Trust and Others, which outlined the current legal position on the proper constitutional approach to the judicial enforcement of valid contractual clauses. The study argues that, although the Constitutional Court in Beadica provided some clarity on what public policy is in modern South African law, it did not, from a practical point of view, set out the method that should be used to adjudicate such cases. The study thereafter suggests that, to address this issue, our courts should consider developing a methodological approach to measuring public policy in unfair enforcement cases. To support this proposition, the study examines the law on determining the enforcement of restraint of trade agreements. It is argued that, within that context, the courts have formulated a methodological approach in the form of a list of standard questions that a judge should ask when determining the enforceability of a restraint clause. The thesis then closes with a case study, using guidelines established from the approach in restraint cases, to illustrate how the proposed guideline may be formulated, and how it could be applied in general unfair enforcement cases. The thesis argues that a practical guide of this nature would serve as a useful tool for judges to use when faced with a claim relating to the unfair enforcement of a valid clause other than a restraint clause, and would thus ensure consistency in contractual enforcement analysis in South Africa. , Thesis (LLM) -- Faculty of Law, Law, 2021
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