Role of councillors in the roll-out of the national development plan: the case of Chris Hani District Municipality
- Authors: Fololo, Ncumisa Kanyisa
- Date: 2019
- Subjects: Political leadership -- South Africa -- Eastern Cape , Municipal officials and employees -- South Africa -- Eastern Cape Local government -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10948/42129 , vital:36628
- Description: The study wants to establish the level of awareness of councillors of their role and responsibility in the National Development Plan as public representatives who are required to provide sustainable ways to meet the socio-economic needs of communities and improve the quality of life. The interest was triggered by the fact that even though the National Development Plan is a national document but its implementation and success will be gauged through the improved lives of community that are led by councillors. All the envisaged programmes and activities that are reflected in the NDP will be implemented in the municipal areas hence councillors as community leaders should be the champions of such. Their contribution as public representatives in the implementation of the NDP is vital and key. The study adopted a case study design that assisted in establishing what is required from councillors in the implementation of the NDP as they plan for communities and municipal officials as a supporting and implementing arm of the council. Qualitative and quantitative data collection instruments were used to collect data. Data collection tools used to obtain information from the councillors and municipal officials were written self-administered questionnaires for councillors and face to face interviews for municipal officials. For councillors the study reflected on their lack in carrying their fiduciary duties in providing leadership and guidance through proper planning and oversight. They have to a certain degree viewed the NDP as political document rather than a government planning framework tool. For municipal officials, the study highlighted their lack of ownership of the NDP which they view it as a separate document rather than considering that the national developed the National Spatial Development Perspective, Provinces, the Provincial Development and Growth Strategies and local government had to develop their Integrated Development Plans and all those were the strategic planning documents to drive development forward, however without having a long term vision which is called by many countries, National Development Plan to provide framework for all these documents. Subsequently, the study made a set of recommendations in this regard.
- Full Text:
- Date Issued: 2019
- Authors: Fololo, Ncumisa Kanyisa
- Date: 2019
- Subjects: Political leadership -- South Africa -- Eastern Cape , Municipal officials and employees -- South Africa -- Eastern Cape Local government -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10948/42129 , vital:36628
- Description: The study wants to establish the level of awareness of councillors of their role and responsibility in the National Development Plan as public representatives who are required to provide sustainable ways to meet the socio-economic needs of communities and improve the quality of life. The interest was triggered by the fact that even though the National Development Plan is a national document but its implementation and success will be gauged through the improved lives of community that are led by councillors. All the envisaged programmes and activities that are reflected in the NDP will be implemented in the municipal areas hence councillors as community leaders should be the champions of such. Their contribution as public representatives in the implementation of the NDP is vital and key. The study adopted a case study design that assisted in establishing what is required from councillors in the implementation of the NDP as they plan for communities and municipal officials as a supporting and implementing arm of the council. Qualitative and quantitative data collection instruments were used to collect data. Data collection tools used to obtain information from the councillors and municipal officials were written self-administered questionnaires for councillors and face to face interviews for municipal officials. For councillors the study reflected on their lack in carrying their fiduciary duties in providing leadership and guidance through proper planning and oversight. They have to a certain degree viewed the NDP as political document rather than a government planning framework tool. For municipal officials, the study highlighted their lack of ownership of the NDP which they view it as a separate document rather than considering that the national developed the National Spatial Development Perspective, Provinces, the Provincial Development and Growth Strategies and local government had to develop their Integrated Development Plans and all those were the strategic planning documents to drive development forward, however without having a long term vision which is called by many countries, National Development Plan to provide framework for all these documents. Subsequently, the study made a set of recommendations in this regard.
- Full Text:
- Date Issued: 2019
Analysis of VAT compliance challenges in municipalities
- Authors: Nkonzombi, Linda
- Date: 2018
- Subjects: Value-added tax -- South Africa , Income tax -- South Africa Income tax -- Law and legislation -- South Africa Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/33429 , vital:32864
- Description: The study was carried out to identify challenges that municipalities have with becoming Value Added Tax (‘VAT’) compliant. This study has been prompted by the ongoing findings reported by the Auditor General (‘AG’) in its audit reports. The increasing demand on the services of tax consultants also suggests that municipalities are having challenges in independently fulfilling their tax obligations. It was found that municipalities are often challenged with the application of the following VAT sections: The VAT apportionment methodology, section 8(27) dealing with unallocated payments, VAT reconciliations and claiming of VAT on invalid documentation and where VAT credits are denied. The main causes of non-compliance were identified as complexity of the tax laws, interpretation issues, behavioural attitude, lack of technical expertise within municipalities, and the fact that VAT is a self-assessed tax. Based on the findings of the study, it is recommended that all municipalities should be required to have a designated tax team to handle the tax matters of a municipality. The municipalities’ governing body, South African Local Government Association (‘SALGA’), should consider introducing penalties to non-VAT compliant municipalities. SARS should establish ‘customer relationships’ with the municipalities.
- Full Text:
- Date Issued: 2018
- Authors: Nkonzombi, Linda
- Date: 2018
- Subjects: Value-added tax -- South Africa , Income tax -- South Africa Income tax -- Law and legislation -- South Africa Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/33429 , vital:32864
- Description: The study was carried out to identify challenges that municipalities have with becoming Value Added Tax (‘VAT’) compliant. This study has been prompted by the ongoing findings reported by the Auditor General (‘AG’) in its audit reports. The increasing demand on the services of tax consultants also suggests that municipalities are having challenges in independently fulfilling their tax obligations. It was found that municipalities are often challenged with the application of the following VAT sections: The VAT apportionment methodology, section 8(27) dealing with unallocated payments, VAT reconciliations and claiming of VAT on invalid documentation and where VAT credits are denied. The main causes of non-compliance were identified as complexity of the tax laws, interpretation issues, behavioural attitude, lack of technical expertise within municipalities, and the fact that VAT is a self-assessed tax. Based on the findings of the study, it is recommended that all municipalities should be required to have a designated tax team to handle the tax matters of a municipality. The municipalities’ governing body, South African Local Government Association (‘SALGA’), should consider introducing penalties to non-VAT compliant municipalities. SARS should establish ‘customer relationships’ with the municipalities.
- Full Text:
- Date Issued: 2018
A comparative study between the Seychelles and Singapore as a tax haven for the incorporation of a foreign structure of a resident company
- Wagener, Petrus Johannes Crous
- Authors: Wagener, Petrus Johannes Crous
- Date: 2017
- Subjects: Tax havens , Banks and banking, Foreign -- Taxation -- Seychelles , Banks and banking, Foreign -- Taxation -- Singapore , Taxation -- Seychelles , Taxation -- Singapore
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/21208 , vital:29456
- Description: Companies in South Africa will generally attempt to reduce their tax burden, and over the last ten years the use of Singapore and the Seychelles as tax haven jurisdictions’ have increased significantly. Singapore and the Seychelles are well known for their low or zero tax rates and for their confidentiality policies in respect of providing information to foreign tax authorities. It is because of these policies that individuals and businesses invest huge amounts in these countries. There is however uncertainty as to what type of foreign structure a resident company in South Africa may incorporate in the above-mentioned tax haven jurisdictions in order to receive the most effective tax benefit. The aim of this treatise was to identify the different foreign structures in Singapore and the Seychelles which a South African resident company may incorporate. Resulting from this research certain issues have been identified relating to the type of foreign structure and a major one is summarised below: The concept of “place of effective management” used to determine tax residence or as the tie-break clause concept under a double tax agreement. As stated in the case of Oceanic Trust Co Ltd NO v C: SARS (2012) 74 SATC 1275 which is in line with foreign precedents, the test is one of substance over form and the approach to determine “place of effective management” may be to attribute human characteristics to a structure to establish where it is effectively managed. Thus, South African companies can make use of Singapore or the Seychelles as tax havens and incorporate a foreign structure which will be seen as not being resident in South Africa to distribute passive income sources out of South Africa, without paying taxes in the country (withholding taxes may be levied in the tax havens). This should be of concern from the point of view of the South African government. Another issue noted in this treatise related to the use of offshore trusts as a foreign structure for a South African resident company may be the more effective option seeing that the controlled foreign company legislation is not applicable on offshore trusts, reducing the risk of taxation on foreign income of a South African resident company when it is held in an offshore trust. The above issues that have been identified present opportunities to South African resident companies to take advantage of the current tax legislation. It is further recommended that resident companies need to consider the South African domestic tax law implications, respective double tax agreements with both Singapore and the Seychelles as well as the domestic tax laws of these tax haven jurisdictions when planning on incorporating a foreign structure.
- Full Text:
- Date Issued: 2017
- Authors: Wagener, Petrus Johannes Crous
- Date: 2017
- Subjects: Tax havens , Banks and banking, Foreign -- Taxation -- Seychelles , Banks and banking, Foreign -- Taxation -- Singapore , Taxation -- Seychelles , Taxation -- Singapore
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/21208 , vital:29456
- Description: Companies in South Africa will generally attempt to reduce their tax burden, and over the last ten years the use of Singapore and the Seychelles as tax haven jurisdictions’ have increased significantly. Singapore and the Seychelles are well known for their low or zero tax rates and for their confidentiality policies in respect of providing information to foreign tax authorities. It is because of these policies that individuals and businesses invest huge amounts in these countries. There is however uncertainty as to what type of foreign structure a resident company in South Africa may incorporate in the above-mentioned tax haven jurisdictions in order to receive the most effective tax benefit. The aim of this treatise was to identify the different foreign structures in Singapore and the Seychelles which a South African resident company may incorporate. Resulting from this research certain issues have been identified relating to the type of foreign structure and a major one is summarised below: The concept of “place of effective management” used to determine tax residence or as the tie-break clause concept under a double tax agreement. As stated in the case of Oceanic Trust Co Ltd NO v C: SARS (2012) 74 SATC 1275 which is in line with foreign precedents, the test is one of substance over form and the approach to determine “place of effective management” may be to attribute human characteristics to a structure to establish where it is effectively managed. Thus, South African companies can make use of Singapore or the Seychelles as tax havens and incorporate a foreign structure which will be seen as not being resident in South Africa to distribute passive income sources out of South Africa, without paying taxes in the country (withholding taxes may be levied in the tax havens). This should be of concern from the point of view of the South African government. Another issue noted in this treatise related to the use of offshore trusts as a foreign structure for a South African resident company may be the more effective option seeing that the controlled foreign company legislation is not applicable on offshore trusts, reducing the risk of taxation on foreign income of a South African resident company when it is held in an offshore trust. The above issues that have been identified present opportunities to South African resident companies to take advantage of the current tax legislation. It is further recommended that resident companies need to consider the South African domestic tax law implications, respective double tax agreements with both Singapore and the Seychelles as well as the domestic tax laws of these tax haven jurisdictions when planning on incorporating a foreign structure.
- Full Text:
- Date Issued: 2017
The impact climate change on rural households in Binfield village
- Authors: Tabalaza, Nomthetho
- Date: 2017
- Subjects: Climatic changes -- South Africa -- Alice Climatic changes -- Economic aspects -- South Africa -- Alice , Crops and climate -- South Africa -- Alice Sustainable development -- South Africa -- Alice
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/20626 , vital:29361
- Description: Climate change poses a major environmental challenge, due to its adverse effects on human settlement patterns and food security. The global phenomenon upsets seasonal shifts, leading to changes in planting dates and weather patterns. This unpredictability has severe and adverse effects on farmers and rural communities, as variable environmental factors govern activities related to daily sustenance and food availability. The kind of rapid and intense climate change that South African rural spaces are experiencing now, increase the likelihood of extreme weather events such as droughts, heat waves and floods. There are growing concerns that the rural poor will be unable to adapt. Rural livelihoods are therefore facing overwhelming and extensive environmental threats, while rural dwellers are finding it difficult to adapt and cope. As a result, climate change can thus be described as one of the most complex and dangerous environmental problems challenging rural livelihoods today. The aim of this study was to explore the impact of climate change on rural poverty at Binfield village in the Eastern Cape and to identify the livelihood activities practiced. Furthermore, the research was conducted to ascertain how rural livelihood activities are affected by climate change and identify and assess the effectiveness of adaption strategies employed by the households. The research also aimed to explore and establish further adaptation strategies. This study made use of a qualitative research method. Babooa (2008) argues that qualitative research is concerned with stories and accounts including subjective understandings, feelings, opinions and beliefs. The study used both primary and secondary data for data. The researcher adopted interviews and field observation for primary data whilst secondary data was sourced from journals, articles and internet sources. O‘ Leary (2004) describes the interview as a method of collecting data where the interviewer asks the Interviewee open-ended questions. The questions were based on the key areas of interest. Qualitative research methods are aimed at understanding the rich, complex characteristic nature of human phenomena. Qualitative methods are concerned with understanding human behaviour from the participant‘s own frame of reference.
- Full Text:
- Date Issued: 2017
- Authors: Tabalaza, Nomthetho
- Date: 2017
- Subjects: Climatic changes -- South Africa -- Alice Climatic changes -- Economic aspects -- South Africa -- Alice , Crops and climate -- South Africa -- Alice Sustainable development -- South Africa -- Alice
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/20626 , vital:29361
- Description: Climate change poses a major environmental challenge, due to its adverse effects on human settlement patterns and food security. The global phenomenon upsets seasonal shifts, leading to changes in planting dates and weather patterns. This unpredictability has severe and adverse effects on farmers and rural communities, as variable environmental factors govern activities related to daily sustenance and food availability. The kind of rapid and intense climate change that South African rural spaces are experiencing now, increase the likelihood of extreme weather events such as droughts, heat waves and floods. There are growing concerns that the rural poor will be unable to adapt. Rural livelihoods are therefore facing overwhelming and extensive environmental threats, while rural dwellers are finding it difficult to adapt and cope. As a result, climate change can thus be described as one of the most complex and dangerous environmental problems challenging rural livelihoods today. The aim of this study was to explore the impact of climate change on rural poverty at Binfield village in the Eastern Cape and to identify the livelihood activities practiced. Furthermore, the research was conducted to ascertain how rural livelihood activities are affected by climate change and identify and assess the effectiveness of adaption strategies employed by the households. The research also aimed to explore and establish further adaptation strategies. This study made use of a qualitative research method. Babooa (2008) argues that qualitative research is concerned with stories and accounts including subjective understandings, feelings, opinions and beliefs. The study used both primary and secondary data for data. The researcher adopted interviews and field observation for primary data whilst secondary data was sourced from journals, articles and internet sources. O‘ Leary (2004) describes the interview as a method of collecting data where the interviewer asks the Interviewee open-ended questions. The questions were based on the key areas of interest. Qualitative research methods are aimed at understanding the rich, complex characteristic nature of human phenomena. Qualitative methods are concerned with understanding human behaviour from the participant‘s own frame of reference.
- Full Text:
- Date Issued: 2017
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