An analysis of the interpretation and application of anti-tax avoidance legislation in the Income Tax Act, 58 of 1962 (as amended)
- Denhere, Munyaradzi Blessing
- Authors: Denhere, Munyaradzi Blessing
- Date: 2023-03-31
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419436 , vital:71644
- Description: Assessed losses provide opportunities to avoid taxation by using various arrangements or transactions. Legislation has been introduced to combat these forms of tax avoidance, in the form of sections 20, 20A, 103(2) and 103(4), and sections 80A to 80L. These sections have also frequently been considered by the courts. The research problem was therefore the analysis of the interaction and effect of the provisions in the Income Tax Act dealing with the use of assessed losses for the purpose of tax avoidance, and the case law interpretation of these provisions. The main goal of the research was to critically analyse the scope and effect of sections 20, 20A, and 103(2) and 102(4), and sections 80A to 80L of the Income Tax Act, dealing with assessed losses, together with the interpretation by the courts. The research was situated within the interpretative paradigm, adopted a qualitative approach, with a doctrinal methodology. As the research was carried out using only publicly available documents, no ethical considerations applied. In addressing the goal of the research, the thesis first discussed the concept of tax avoidance and its consequences. The two main interpretative approaches adopted by the courts, including with regard to tax provisions – the strict literal and the purposive approaches – were described. The thesis then proceeded to analyse sections 20, 20A, 103(2) and 103(4), and sections 80A to 80L, together with the relevant case law, and in the case of sections 80A to 80L, with the use of a hypothetical example, to illustrate the application of the sections. The conclusion arrived at was that the sections discussed in the thesis are adequate to address the problem of the misuse of assessed losses to avoid tax. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-03-31
- Authors: Denhere, Munyaradzi Blessing
- Date: 2023-03-31
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419436 , vital:71644
- Description: Assessed losses provide opportunities to avoid taxation by using various arrangements or transactions. Legislation has been introduced to combat these forms of tax avoidance, in the form of sections 20, 20A, 103(2) and 103(4), and sections 80A to 80L. These sections have also frequently been considered by the courts. The research problem was therefore the analysis of the interaction and effect of the provisions in the Income Tax Act dealing with the use of assessed losses for the purpose of tax avoidance, and the case law interpretation of these provisions. The main goal of the research was to critically analyse the scope and effect of sections 20, 20A, and 103(2) and 102(4), and sections 80A to 80L of the Income Tax Act, dealing with assessed losses, together with the interpretation by the courts. The research was situated within the interpretative paradigm, adopted a qualitative approach, with a doctrinal methodology. As the research was carried out using only publicly available documents, no ethical considerations applied. In addressing the goal of the research, the thesis first discussed the concept of tax avoidance and its consequences. The two main interpretative approaches adopted by the courts, including with regard to tax provisions – the strict literal and the purposive approaches – were described. The thesis then proceeded to analyse sections 20, 20A, 103(2) and 103(4), and sections 80A to 80L, together with the relevant case law, and in the case of sections 80A to 80L, with the use of a hypothetical example, to illustrate the application of the sections. The conclusion arrived at was that the sections discussed in the thesis are adequate to address the problem of the misuse of assessed losses to avoid tax. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-03-31
The moderating effect of socioeconomic factors on the relationship between financial inclusion and poverty among South African vulnerable households
- Authors: Khalane, Pontso Violet
- Date: 2023-03-31
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419451 , vital:71645
- Description: Vulnerable households are often excluded from the formal financial sector, subsequently experiencing more poverty. Vulnerable households are those that face higher chances of experiencing higher levels of poverty due to their socioeconomic factors. This study aimed to determine the moderating effect of socioeconomic factors on the relationship between financial inclusion and poverty among South African vulnerable households. Poverty is the involuntary lack of monetary and other resources that can afford households with basic human needs and a decent standard of living above a chosen poverty measure. This study measured poverty using a multidimensional measure that incorporated a household’s deprivation of health, education and a decent standard of living. Financial inclusion refers to a process of incorporating vulnerable households into the formal financial sector by ensuring that they receive timely and adequate access to regulated financial products at an affordable price, regardless of their socioeconomic status. This study measured financial inclusion multidimensionally using access to four basic regulated financial products. Socioeconomic factors included gender, race, first or home language, age, the highest level and many more factors. This study was supported by theoretical framework of the vulnerable group theory of financial inclusion, financial development theory, the credit rationing theory and the public goods theory of financial inclusion. The study adopted a quantitative research design. The study used existing data from the FinMark FinScope 2016 South Africa database, which collected data on households’ demographics and their ownership of financial products. Using a closed-ended questionnaire, FinMark FinScope collected the data across South Africa through a multi-probability sampling technique. The final database used in this study after data cleaning contained a sample of 2759 households. The study used descriptive statistics, Pearson’s product-moment correlation, ANOVA and Multiple regression to investigate the factors of the study. The results of the study found a statistically significant relationship between financial inclusion and vulnerable households. The results also found a statistically significant relationship between poverty and vulnerable households. The results further showed a statistically significant negative relationship between financial inclusion and poverty. Lastly, the study found that only socioeconomic factors such as marital status, age as it relates to children and old people moderating effect on the relationship between financial inclusion and poverty among South African vulnerable households. Subsequently, it was concluded that vulnerable households experienced higher levels of poverty in South Africa, and these vulnerable households were less financially included in South Africa. Additionally, it was found that increasing vulnerable households’ access to all regulated financial products could help decrease their poverty levels. The study made several recommendations, which included inter-alia that formal financial institutions design products that specifically meet the needs of vulnerable households. This study also recommended that banks play a central role in facilitating vulnerable households’ affordability of health in South Africa (e.g., offering affordable healthcare products to vulnerable households). Theoretically, this study contributed to the body of literature using multidimensional financial inclusion and poverty, as well as determining the moderating effect of socioeconomic factors. Practically, this study provided insights to the banks on how to develop their products to meet the needs of vulnerable households, help alleviate poverty, and increase the banks’ market into previously unbanked or underbanked segments of the population of South Africa. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-03-31
- Authors: Khalane, Pontso Violet
- Date: 2023-03-31
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419451 , vital:71645
- Description: Vulnerable households are often excluded from the formal financial sector, subsequently experiencing more poverty. Vulnerable households are those that face higher chances of experiencing higher levels of poverty due to their socioeconomic factors. This study aimed to determine the moderating effect of socioeconomic factors on the relationship between financial inclusion and poverty among South African vulnerable households. Poverty is the involuntary lack of monetary and other resources that can afford households with basic human needs and a decent standard of living above a chosen poverty measure. This study measured poverty using a multidimensional measure that incorporated a household’s deprivation of health, education and a decent standard of living. Financial inclusion refers to a process of incorporating vulnerable households into the formal financial sector by ensuring that they receive timely and adequate access to regulated financial products at an affordable price, regardless of their socioeconomic status. This study measured financial inclusion multidimensionally using access to four basic regulated financial products. Socioeconomic factors included gender, race, first or home language, age, the highest level and many more factors. This study was supported by theoretical framework of the vulnerable group theory of financial inclusion, financial development theory, the credit rationing theory and the public goods theory of financial inclusion. The study adopted a quantitative research design. The study used existing data from the FinMark FinScope 2016 South Africa database, which collected data on households’ demographics and their ownership of financial products. Using a closed-ended questionnaire, FinMark FinScope collected the data across South Africa through a multi-probability sampling technique. The final database used in this study after data cleaning contained a sample of 2759 households. The study used descriptive statistics, Pearson’s product-moment correlation, ANOVA and Multiple regression to investigate the factors of the study. The results of the study found a statistically significant relationship between financial inclusion and vulnerable households. The results also found a statistically significant relationship between poverty and vulnerable households. The results further showed a statistically significant negative relationship between financial inclusion and poverty. Lastly, the study found that only socioeconomic factors such as marital status, age as it relates to children and old people moderating effect on the relationship between financial inclusion and poverty among South African vulnerable households. Subsequently, it was concluded that vulnerable households experienced higher levels of poverty in South Africa, and these vulnerable households were less financially included in South Africa. Additionally, it was found that increasing vulnerable households’ access to all regulated financial products could help decrease their poverty levels. The study made several recommendations, which included inter-alia that formal financial institutions design products that specifically meet the needs of vulnerable households. This study also recommended that banks play a central role in facilitating vulnerable households’ affordability of health in South Africa (e.g., offering affordable healthcare products to vulnerable households). Theoretically, this study contributed to the body of literature using multidimensional financial inclusion and poverty, as well as determining the moderating effect of socioeconomic factors. Practically, this study provided insights to the banks on how to develop their products to meet the needs of vulnerable households, help alleviate poverty, and increase the banks’ market into previously unbanked or underbanked segments of the population of South Africa. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-03-31
Innovation in ecological restoration techniques: Enhancing Portulacaria afra survivorship in degraded arid thicket
- Authors: Norman, Yondela Masande
- Date: 2023-03-31
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419276 , vital:71630
- Description: The Albany Thicket Biome has undergone extensive degradation over the past century, particularly from overstocking of livestock in the arid types of thicket. The degradation of the biome, coupled with little to no natural recovery, prompted the South African Government to implement the Subtropical Thicket Restoration Programme (STRP) in the early 2000s to rehabilitate degraded thicket using unrooted Portulacaria afra truncheons. The STRP also sought to create job opportunities, bring about social upliftment, promote biodiversity conservation and incentivise farmers and landowners in the region to promote carbon trading and farming of P. afra using carbon credits. However, the survivorship of P. afra planted using the STRP planting protocol has been less than ⁓30% because they are planted in degraded areas, where the truncheons are subjected to harsh biophysical conditions such as hard, capped soil, high soil temperatures, drought and herbivory. The aim of this study, therefore, was to improve the survivorship of P. afra planted in degraded thicket to at least 30%, using modified planting methods. In this study, four treatments were applied in 210 pondings (or micro-dams), each with P. afra planted in them (the first three treatments used rooted cuttings). The first treatment involved watering regimes where pondings were watered at varying frequencies. The second treatment involved planting companion species alongside P. afra while the third treatment involved planting P. afra underneath a nurse canopy. In the fourth treatment, unrooted P. afra truncheons were planted inside pondings. The mean survivorship of the P. afra cuttings was assessed 18 months after planting. The watering regime treatments, including the control, all yielded a survivorship of over 75%, with the significantly highest levels of survivorship being displayed in the weekly watering treatment (90.9 ± 6.8%) (p < 0.01). The companion plant treatment also produced a high mean survivorship of P. afra (94.9 ± 3.6%), significantly higher than that of the nurse plants (87.5 ± 6.3%) (p < 0.01). Among the unrooted truncheons it was found that untreated truncheons had the highest survivorship (76.2 ± 17.6%), with the lowest mean being found in truncheons that were both pruned and scarified (70.8 ± 20.8%), suggesting that this treatment, out of all of them, is the least successful under the prevailing environmental conditions in the study area. However, there was no significant differences among the unrooted truncheon treatments and their respective survivorship values to further substantiate this assertion (p = 0.26). Findings in this study also suggest that planting P. afra cuttings under a nurse plant was ideal for P. afra survivorship due to the nurse plant’s ability to ameliorate the microclimate under which the cuttings can establish and grow. Despite the soil under the nurse canopy having a significantly lower mean soil water potential (-160.9 ± 200.5 kPa), compared to the open areas (-73.4 ± 55.7 kPa) (p = 0.04), the pondings under the nurse canopy still had a lower mean soil temperature (31.4 ± 5.25°C) than the treatments in the open areas (38.5 ± 2.7°C), during the harsh midday sun. These favourable characteristics are reflected in the P. afra cuttings under a nurse canopy having a higher chlorophyll fluorescence (0.76 ± 0.06). compared to those planted in open areas (0.73 ± 0.13), suggesting that the P. afra cuttings in the former treatment had a higher photosynthetic efficiency compared to those in the latter, despite there being no statistically significant difference in chlorophyll fluorescence between the treatments (p = 0.14). Although these findings suggest that applying these modifications to planting P. afra, having achieved its objective of increasing survivorship to well over 50%, is likely to produce favourable results not only in overall survivorship, but also in fast-tracking arid thicket rehabilitation and restoration, further research on these rehabilitation techniques and their effectiveness is required. Furthermore, the downside to these treatments is that they are costly and time consuming, which puts the feasibility of large-scale programmes using these applications into question. Further investigation is required to determine ways in which the cost-effectiveness of these applications can be enhanced. , Thesis (MSc) -- Faculty of Science, Environmental Science, 2023
- Full Text:
- Date Issued: 2023-03-31
- Authors: Norman, Yondela Masande
- Date: 2023-03-31
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419276 , vital:71630
- Description: The Albany Thicket Biome has undergone extensive degradation over the past century, particularly from overstocking of livestock in the arid types of thicket. The degradation of the biome, coupled with little to no natural recovery, prompted the South African Government to implement the Subtropical Thicket Restoration Programme (STRP) in the early 2000s to rehabilitate degraded thicket using unrooted Portulacaria afra truncheons. The STRP also sought to create job opportunities, bring about social upliftment, promote biodiversity conservation and incentivise farmers and landowners in the region to promote carbon trading and farming of P. afra using carbon credits. However, the survivorship of P. afra planted using the STRP planting protocol has been less than ⁓30% because they are planted in degraded areas, where the truncheons are subjected to harsh biophysical conditions such as hard, capped soil, high soil temperatures, drought and herbivory. The aim of this study, therefore, was to improve the survivorship of P. afra planted in degraded thicket to at least 30%, using modified planting methods. In this study, four treatments were applied in 210 pondings (or micro-dams), each with P. afra planted in them (the first three treatments used rooted cuttings). The first treatment involved watering regimes where pondings were watered at varying frequencies. The second treatment involved planting companion species alongside P. afra while the third treatment involved planting P. afra underneath a nurse canopy. In the fourth treatment, unrooted P. afra truncheons were planted inside pondings. The mean survivorship of the P. afra cuttings was assessed 18 months after planting. The watering regime treatments, including the control, all yielded a survivorship of over 75%, with the significantly highest levels of survivorship being displayed in the weekly watering treatment (90.9 ± 6.8%) (p < 0.01). The companion plant treatment also produced a high mean survivorship of P. afra (94.9 ± 3.6%), significantly higher than that of the nurse plants (87.5 ± 6.3%) (p < 0.01). Among the unrooted truncheons it was found that untreated truncheons had the highest survivorship (76.2 ± 17.6%), with the lowest mean being found in truncheons that were both pruned and scarified (70.8 ± 20.8%), suggesting that this treatment, out of all of them, is the least successful under the prevailing environmental conditions in the study area. However, there was no significant differences among the unrooted truncheon treatments and their respective survivorship values to further substantiate this assertion (p = 0.26). Findings in this study also suggest that planting P. afra cuttings under a nurse plant was ideal for P. afra survivorship due to the nurse plant’s ability to ameliorate the microclimate under which the cuttings can establish and grow. Despite the soil under the nurse canopy having a significantly lower mean soil water potential (-160.9 ± 200.5 kPa), compared to the open areas (-73.4 ± 55.7 kPa) (p = 0.04), the pondings under the nurse canopy still had a lower mean soil temperature (31.4 ± 5.25°C) than the treatments in the open areas (38.5 ± 2.7°C), during the harsh midday sun. These favourable characteristics are reflected in the P. afra cuttings under a nurse canopy having a higher chlorophyll fluorescence (0.76 ± 0.06). compared to those planted in open areas (0.73 ± 0.13), suggesting that the P. afra cuttings in the former treatment had a higher photosynthetic efficiency compared to those in the latter, despite there being no statistically significant difference in chlorophyll fluorescence between the treatments (p = 0.14). Although these findings suggest that applying these modifications to planting P. afra, having achieved its objective of increasing survivorship to well over 50%, is likely to produce favourable results not only in overall survivorship, but also in fast-tracking arid thicket rehabilitation and restoration, further research on these rehabilitation techniques and their effectiveness is required. Furthermore, the downside to these treatments is that they are costly and time consuming, which puts the feasibility of large-scale programmes using these applications into question. Further investigation is required to determine ways in which the cost-effectiveness of these applications can be enhanced. , Thesis (MSc) -- Faculty of Science, Environmental Science, 2023
- Full Text:
- Date Issued: 2023-03-31
A case study on responsible leadership in a renewable energy organisation in the Eastern Cape
- Authors: Mdingi, Chulumanco
- Date: 2022-06
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419101 , vital:71616
- Description: This research was a case study of responsible leadership in a renewable energy organisation in the Eastern Cape. The study aimed to understand and describe how a renewable energy organisation applies responsible leadership to build trust. The four objectives of the study were namely to: (1) describe how the organisation interacts with its stakeholders to build trust; (2) understand how the members of the organisation demonstrate the characteristics of responsible leadership; (3) understand how different stakeholders perceive and experience the interaction of the company with established stakeholders; (4) make recommendations that a renewable energy organisation can exercise the characteristics of responsible leadership to develop its stakeholder engagement framework. In the study the stakeholder theory was applied as the theoretical framework, and the theory encourages organisations to determine the "power, legitimacy, and urgency" of stakeholders with whom they interact. A qualitative approach was used in this study. The data collection method was semi-structured interviews for all 12 participants. Data were analysed through a deductive thematic approach to identify, analyse and report patterns or themes within the data collected. The study showed that the wind farm unintentionally applies some components of responsible leadership among its stakeholders. Openness, transparency, and communication are critical actions that this organisation undertakes to cultivate trust among both its internal and external stakeholders. External stakeholders experience this organisation differently. There are mixed feelings regarding how the wind farm conducts its stakeholder engagement activities, particularly relating to landowners and government institutions. A stakeholder engagement framework is imperative if an organisation is to maintain cordial relations with its stakeholders. , Thesis (MBA) -- Faculty of Commerce, Rhodes Business School, 2023
- Full Text:
- Date Issued: 2022-06
- Authors: Mdingi, Chulumanco
- Date: 2022-06
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419101 , vital:71616
- Description: This research was a case study of responsible leadership in a renewable energy organisation in the Eastern Cape. The study aimed to understand and describe how a renewable energy organisation applies responsible leadership to build trust. The four objectives of the study were namely to: (1) describe how the organisation interacts with its stakeholders to build trust; (2) understand how the members of the organisation demonstrate the characteristics of responsible leadership; (3) understand how different stakeholders perceive and experience the interaction of the company with established stakeholders; (4) make recommendations that a renewable energy organisation can exercise the characteristics of responsible leadership to develop its stakeholder engagement framework. In the study the stakeholder theory was applied as the theoretical framework, and the theory encourages organisations to determine the "power, legitimacy, and urgency" of stakeholders with whom they interact. A qualitative approach was used in this study. The data collection method was semi-structured interviews for all 12 participants. Data were analysed through a deductive thematic approach to identify, analyse and report patterns or themes within the data collected. The study showed that the wind farm unintentionally applies some components of responsible leadership among its stakeholders. Openness, transparency, and communication are critical actions that this organisation undertakes to cultivate trust among both its internal and external stakeholders. External stakeholders experience this organisation differently. There are mixed feelings regarding how the wind farm conducts its stakeholder engagement activities, particularly relating to landowners and government institutions. A stakeholder engagement framework is imperative if an organisation is to maintain cordial relations with its stakeholders. , Thesis (MBA) -- Faculty of Commerce, Rhodes Business School, 2023
- Full Text:
- Date Issued: 2022-06
Guidelines for designing personal health dashboards
- Authors: Chabana, Chabana Ernst
- Date: 2022-11
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419137 , vital:71619
- Description: The healthcare industry is realising the value of providing ordinary individuals with their personal health data for self-care and self-management purposes, however, these individuals are faced with the challenge of going through, understanding and extracting insights from large volumes of complex personal health data. A dashboard (coupled with data visualization) is regarded as a suitable way to present personal health data effectively, to inform self-care and self- management-based decisions. However, there is no homogeneous (i.e. “one-size-fits-all”) approach to designing dashboards; therefore, this research aimed at creating a set of design guidelines that can be used as a foundation for tailoring dashboards that support the presentation of personal health data. The Design Science Research methodology was used to systematically develop and evaluate the set of dashboard design guidelines. Within this methodology, literature was reviewed and focus groups with participants were conducted to extract insights and inform the development of the initial set (proposed) design guidelines. The proposed design guidelines were then used to develop a medium-fidelity personal health dashboard prototype. Usability testing with the dashboard prototype was conducted to evaluate the efficacy and utility of these design guidelines. The evaluation provided insights that strengthened the quality of the design guidelines. The evaluation indicated that the proposed set of guidelines are suitable for designing a dashboard that presents personal health data effectively. These design guidelines can be adapted in order to inform the process of tailoring dashboards for accommodating different personal health data presentation needs. , Thesis (MCOM) -- Faculty of Commerce, Information Systems, 2023
- Full Text:
- Date Issued: 2022-11
- Authors: Chabana, Chabana Ernst
- Date: 2022-11
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419137 , vital:71619
- Description: The healthcare industry is realising the value of providing ordinary individuals with their personal health data for self-care and self-management purposes, however, these individuals are faced with the challenge of going through, understanding and extracting insights from large volumes of complex personal health data. A dashboard (coupled with data visualization) is regarded as a suitable way to present personal health data effectively, to inform self-care and self- management-based decisions. However, there is no homogeneous (i.e. “one-size-fits-all”) approach to designing dashboards; therefore, this research aimed at creating a set of design guidelines that can be used as a foundation for tailoring dashboards that support the presentation of personal health data. The Design Science Research methodology was used to systematically develop and evaluate the set of dashboard design guidelines. Within this methodology, literature was reviewed and focus groups with participants were conducted to extract insights and inform the development of the initial set (proposed) design guidelines. The proposed design guidelines were then used to develop a medium-fidelity personal health dashboard prototype. Usability testing with the dashboard prototype was conducted to evaluate the efficacy and utility of these design guidelines. The evaluation provided insights that strengthened the quality of the design guidelines. The evaluation indicated that the proposed set of guidelines are suitable for designing a dashboard that presents personal health data effectively. These design guidelines can be adapted in order to inform the process of tailoring dashboards for accommodating different personal health data presentation needs. , Thesis (MCOM) -- Faculty of Commerce, Information Systems, 2023
- Full Text:
- Date Issued: 2022-11
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