Funding higher education and training in South Africa: a comparative study of tax incentive measures, in conjunction with a dedicated tax
- Authors: Holm, Darryn
- Date: 2018
- Subjects: Education, Higher -- Finance , Education, Higher -- South Africa , Tax incentives -- Law and legislation -- South Africa , Student aid -- South Africa , Universities and Colleges -- Taxation -- Law and legislation -- South Africa , South Africa. Income Tax Act, 1962
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/59445 , vital:27606
- Description: Higher education and training in South Africa in the post-Apartheid era has never been more volatile than it is currently, some two decades into democracy. Despite the many advances and achievements of higher education, the student protests of 2015 and 2016 have given expression to underlying fault-lines, including increasing student expectations and frustrations with regard to access and funding. This research was undertaken to document the underlying historical issues and models pertaining to funding within the higher education and training sector as well as the existing higher education and training taxation policies and incentives enacted in South Africa and selected international jurisdictions. This was done with a view to providing a framework for higher education and training tax policy formation in South Africa to assist in meeting its higher education and training “access and affordability” targets as set out in the National Plan on Higher Education and the Higher Education White Paper, while at the same time not hindering economic growth. A doctrinal research methodology was adopted in this study as it mainly analysed and interpreted legislation and policy documents and therefore the approach was qualitative in nature. An extensive literature survey was done in order to document the various internationally selected legislated higher education and training tax policies and incentives. The literature indicated that there are widespread funding perspectives and initiates, and that international tax policies enacted with the aim of ensuring that higher education and training is more accessible and affordable to the public, is stable and effective in certain jurisdictions. It is submitted that while a higher education dedicated tax may not be sufficiently effective in South Africa, a combination of broad-based tax incentives will help to promote the change to a more affordable and stable higher education funding system, whilst not preventing growth through sustainable development.
- Full Text:
- Date Issued: 2018
- Authors: Holm, Darryn
- Date: 2018
- Subjects: Education, Higher -- Finance , Education, Higher -- South Africa , Tax incentives -- Law and legislation -- South Africa , Student aid -- South Africa , Universities and Colleges -- Taxation -- Law and legislation -- South Africa , South Africa. Income Tax Act, 1962
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/59445 , vital:27606
- Description: Higher education and training in South Africa in the post-Apartheid era has never been more volatile than it is currently, some two decades into democracy. Despite the many advances and achievements of higher education, the student protests of 2015 and 2016 have given expression to underlying fault-lines, including increasing student expectations and frustrations with regard to access and funding. This research was undertaken to document the underlying historical issues and models pertaining to funding within the higher education and training sector as well as the existing higher education and training taxation policies and incentives enacted in South Africa and selected international jurisdictions. This was done with a view to providing a framework for higher education and training tax policy formation in South Africa to assist in meeting its higher education and training “access and affordability” targets as set out in the National Plan on Higher Education and the Higher Education White Paper, while at the same time not hindering economic growth. A doctrinal research methodology was adopted in this study as it mainly analysed and interpreted legislation and policy documents and therefore the approach was qualitative in nature. An extensive literature survey was done in order to document the various internationally selected legislated higher education and training tax policies and incentives. The literature indicated that there are widespread funding perspectives and initiates, and that international tax policies enacted with the aim of ensuring that higher education and training is more accessible and affordable to the public, is stable and effective in certain jurisdictions. It is submitted that while a higher education dedicated tax may not be sufficiently effective in South Africa, a combination of broad-based tax incentives will help to promote the change to a more affordable and stable higher education funding system, whilst not preventing growth through sustainable development.
- Full Text:
- Date Issued: 2018
Sustainability reporting guidelines for higher educational institutions in South Africa
- Authors: Zietsman, Jaco
- Date: 2019
- Subjects: Education, Higher -- South Africa , Corporation reports Sustainability
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/33384 , vital:32754
- Description: In the higher education sector, a number of Higher Education Institutions (HEIs) are playing a leading role in promoting sustainable initiatives. Managing these initiatives effectively can be a complex task and requires data and information from multiple sources. HEIs must ensure financial sustainability, social sustainability, environmental sustainability and educational sustainability. HEIs in South Africa are required to produce a sustainability report for the Department of Higher Education and Training (DHET) on an annual basis. HEIs are not required to use a specific set of guidelines to create a report that complies with the DHET reporting requirements. HEIs face a number of challenges in effectively managing and reporting on sustainability information, such as poor sharing and communication of information and combining information from different sources to form an integrated report. Well-structured guidelines that adheres to institution standards and governmental reporting requirements can effectively streamline the sustainability reporting process. This study investigates the requirements and challenges of effective sustainability reporting for HEIs in South Africa. A set of Global Reporting Initiative (GRI) G4 guidelines were reworked to support effective sustainability reporting by South African HEIs. Nelson Mandela University is one such HEI, which is affected by the challenges of managing and reporting on strategic sustainability information. Nelson Mandela University was therefore used as a case study in this research study. An in-depth study was done exploring how prominent international universities apply the GRI guidelines to contribute and generate integrated sustainability reports for their specific HEIs and general reporting needs and requirements. Additionally, an in-depth study of the German integrated reporting guidelines for HEI’s was conducted. Furthermore, a study of the South African DHET reporting requirements was conducted to explore the similarities that exists between the GRI (G4) guidelines and DHET requirements. The guidelines were evaluated by Nelson Mandela University personnel and academics. The final product consists of a set of GRI guidelines that have been adapted to satisfy both GRI and DHET requirements for integrated sustainability reporting for South African HEIs. The contributions from this study are a set of GRI G4 guidelines and examples for integrated sustainability reporting and management for HEIs in South Africa. The set of adapted GRI guidelines for HEIs in South Africa was created with the assistance of the strategic management departments at Nelson Mandela University. The GRI guidelines have been reworded to be specifically applicable to South African HEIs and contain instructions and guidelines on how to generate an integrated sustainability report for a South African HEI.
- Full Text:
- Date Issued: 2019
- Authors: Zietsman, Jaco
- Date: 2019
- Subjects: Education, Higher -- South Africa , Corporation reports Sustainability
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/33384 , vital:32754
- Description: In the higher education sector, a number of Higher Education Institutions (HEIs) are playing a leading role in promoting sustainable initiatives. Managing these initiatives effectively can be a complex task and requires data and information from multiple sources. HEIs must ensure financial sustainability, social sustainability, environmental sustainability and educational sustainability. HEIs in South Africa are required to produce a sustainability report for the Department of Higher Education and Training (DHET) on an annual basis. HEIs are not required to use a specific set of guidelines to create a report that complies with the DHET reporting requirements. HEIs face a number of challenges in effectively managing and reporting on sustainability information, such as poor sharing and communication of information and combining information from different sources to form an integrated report. Well-structured guidelines that adheres to institution standards and governmental reporting requirements can effectively streamline the sustainability reporting process. This study investigates the requirements and challenges of effective sustainability reporting for HEIs in South Africa. A set of Global Reporting Initiative (GRI) G4 guidelines were reworked to support effective sustainability reporting by South African HEIs. Nelson Mandela University is one such HEI, which is affected by the challenges of managing and reporting on strategic sustainability information. Nelson Mandela University was therefore used as a case study in this research study. An in-depth study was done exploring how prominent international universities apply the GRI guidelines to contribute and generate integrated sustainability reports for their specific HEIs and general reporting needs and requirements. Additionally, an in-depth study of the German integrated reporting guidelines for HEI’s was conducted. Furthermore, a study of the South African DHET reporting requirements was conducted to explore the similarities that exists between the GRI (G4) guidelines and DHET requirements. The guidelines were evaluated by Nelson Mandela University personnel and academics. The final product consists of a set of GRI guidelines that have been adapted to satisfy both GRI and DHET requirements for integrated sustainability reporting for South African HEIs. The contributions from this study are a set of GRI G4 guidelines and examples for integrated sustainability reporting and management for HEIs in South Africa. The set of adapted GRI guidelines for HEIs in South Africa was created with the assistance of the strategic management departments at Nelson Mandela University. The GRI guidelines have been reworded to be specifically applicable to South African HEIs and contain instructions and guidelines on how to generate an integrated sustainability report for a South African HEI.
- Full Text:
- Date Issued: 2019
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