The design of a youth activity Centre for Parkside, East London
- Authors: De Lange, Natasha
- Date: 2021-04
- Subjects: Youth centers -- South Africa -- East London -- Designs and plans , Community centers -- South Africa -- East London
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/57479 , vital:57880
- Description: The identity of youth is an important developmental pro - cess in young people’s lives. Youth Centres in South Africa mainly focus on reproductive health services and as a result thereof, are experiencing low visitor num - bers and failing to captivate the youth whom they aim to serve. The very nature in which this takes place today, opens the door for an architectural intervention that has the potential to facilitate and improve this process. This thesis aims to address the issues that today’s youth faces by looking at the metaphorical representa - tion of the ‘street’ as the current place where the youth of today spend their time testing and developing their identity. It aims to rethink the youth centre as a place that combines youth culture and architecture to create a space which provides adequate recreational opportu - nities, and through which youths can reconnect to their surroundings - giving them a much-needed sense of place and identity within the ever-changing city. The idea is ultimately to design a Youth Activity Centre for the Parkside neighbourhood in East London - a de - sign which can express how youth identity can impact architecture in a way that can benefit the development of youth’s identity, and which can re-animate the nature of the ‘street’ through architecture. , Thesis (MArch) -- Faculty of Engineering, the Built Environment and Information Technology, School of Architecture, 2021
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- Date Issued: 2021-04
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
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- Date Issued: 2021-04