A critical analysis of selected clauses in selected Double Tax Agreements (DTAs) with South Africa
- Authors: Ndzimakhwe, Vusumzi Allen
- Date: 2020
- Subjects: Double taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/49986 , vital:41967
- Description: The purpose of this treatise was to analyse selected clauses in selected double taxation agreements with South Africa. An integrative literature review research method was used. The study commenced with an overview of double tax agreements from both an international and South African perspective. This was followed by a critical analysis of the Mutual Agreement Procedures, the Most-Favoured Nation clause and the Non-discrimination obligation. Selected court cases domestic and foreign court cases were used to illustrate the gaps that sometimes exist between revenue authorities’ and taxpayers’ understanding of the clauses being studied. An analysis was then performed of the measures and their appropriateness that South Africa can implement to close the loopholes arising from the selected clauses. This was informed by the action plans suggested by the OECD and the Davis Tax Committee on base erosion and profit shifting. The study then concluded with a synopsis of the key findings of the selected clauses and their recommendations. Finally recommendations were made for areas of further research which might assist in closing the loopholes arising from the words employed within double tax agreements and the intention of the legislature/the executive can be closed.
- Full Text:
- Date Issued: 2020
- Authors: Ndzimakhwe, Vusumzi Allen
- Date: 2020
- Subjects: Double taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/49986 , vital:41967
- Description: The purpose of this treatise was to analyse selected clauses in selected double taxation agreements with South Africa. An integrative literature review research method was used. The study commenced with an overview of double tax agreements from both an international and South African perspective. This was followed by a critical analysis of the Mutual Agreement Procedures, the Most-Favoured Nation clause and the Non-discrimination obligation. Selected court cases domestic and foreign court cases were used to illustrate the gaps that sometimes exist between revenue authorities’ and taxpayers’ understanding of the clauses being studied. An analysis was then performed of the measures and their appropriateness that South Africa can implement to close the loopholes arising from the selected clauses. This was informed by the action plans suggested by the OECD and the Davis Tax Committee on base erosion and profit shifting. The study then concluded with a synopsis of the key findings of the selected clauses and their recommendations. Finally recommendations were made for areas of further research which might assist in closing the loopholes arising from the words employed within double tax agreements and the intention of the legislature/the executive can be closed.
- Full Text:
- Date Issued: 2020
A critical analysis of service quality perceptions of vehicle repair and maintenance retailers
- Authors: Whitlock, Wayne Ronald
- Date: 2010
- Subjects: Customer services -- South Africa -- Evaluation , Motor vehicles -- South Africa -- Maintenance and repairs
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8610 , http://hdl.handle.net/10948/1516 , Customer services -- South Africa -- Evaluation , Motor vehicles -- South Africa -- Maintenance and repairs
- Description: The South African motor industry plays a pivotal role in the economy of South Africa and is a leading indicator in economic change. In general, satisfaction of customer service in the motor industry is steadily improving. However, as research has shown, there is still room for improvement within the industry. Knowing what customers expect is a critical step in delivering good quality service to ensure customer retention in the long-term (Zeithaml, Parasuraman & Berry 1990:62-63). Having a good understanding of the value of forming long-term relationships with customers and their evaluation of the quality of the service provided, cannot be underestimated, as failure to actually ask customers what they think of the service could be detrimental in the long-term. Vehicle manufacturers conduct ongoing research to monitor customer perceptions of the quality of the service provided by their vehicle retailers. The information generated from the research findings can be used by manufacturers to improve levels of service where this appears to be lacking, and deal promptly with any customer complaints. Against this background, how vehicle owners judge the quality of the service provided by a franchised vehicle retailer for a repair and maintenance service, will be crucial to understanding how customers form perceptions of service related firms specifically, and in general, even an entire industry. The primary objective of this study is to assess customer perceptions of service quality with a franchised vehicle retailer following a routine repair and maintenance service. The sample consisted of 3 859 respondents who had their vehicles serviced at a GM South Africa franchised vehicle retailer over a one month period. The empirical results of the study revealed that GM South Africa show general positive results in terms of customer service satisfaction, however, there are some areas where additional attention is required.
- Full Text:
- Date Issued: 2010
- Authors: Whitlock, Wayne Ronald
- Date: 2010
- Subjects: Customer services -- South Africa -- Evaluation , Motor vehicles -- South Africa -- Maintenance and repairs
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8610 , http://hdl.handle.net/10948/1516 , Customer services -- South Africa -- Evaluation , Motor vehicles -- South Africa -- Maintenance and repairs
- Description: The South African motor industry plays a pivotal role in the economy of South Africa and is a leading indicator in economic change. In general, satisfaction of customer service in the motor industry is steadily improving. However, as research has shown, there is still room for improvement within the industry. Knowing what customers expect is a critical step in delivering good quality service to ensure customer retention in the long-term (Zeithaml, Parasuraman & Berry 1990:62-63). Having a good understanding of the value of forming long-term relationships with customers and their evaluation of the quality of the service provided, cannot be underestimated, as failure to actually ask customers what they think of the service could be detrimental in the long-term. Vehicle manufacturers conduct ongoing research to monitor customer perceptions of the quality of the service provided by their vehicle retailers. The information generated from the research findings can be used by manufacturers to improve levels of service where this appears to be lacking, and deal promptly with any customer complaints. Against this background, how vehicle owners judge the quality of the service provided by a franchised vehicle retailer for a repair and maintenance service, will be crucial to understanding how customers form perceptions of service related firms specifically, and in general, even an entire industry. The primary objective of this study is to assess customer perceptions of service quality with a franchised vehicle retailer following a routine repair and maintenance service. The sample consisted of 3 859 respondents who had their vehicles serviced at a GM South Africa franchised vehicle retailer over a one month period. The empirical results of the study revealed that GM South Africa show general positive results in terms of customer service satisfaction, however, there are some areas where additional attention is required.
- Full Text:
- Date Issued: 2010
A critical analysis of South Africa's general anti avoidance provisions in income tax legislation
- Authors: Haffejee, Yaasir
- Date: 2009
- Subjects: Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- Law and legislation -- South Africa , Rule of law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8956 , http://hdl.handle.net/10948/1243 , Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- Law and legislation -- South Africa , Rule of law -- South Africa
- Description: This treatise was undertaken to critically analyse the new general anti avoidance rules (new GAAR) as set out in sections 80A to 80L of the Income Tax Act1. A discussion on the difference between tax evasion and tax avoidance was performed in the first chapter. The goals of this treatise were then set out. An analysis of the requirements for the application of the new GAAR was performed in the second chapter. The courts have historically reviewed the circumstances surrounding an arrangement when determining whether tax avoidance has occurred. The new GAAR requires the individual steps of an arrangement to be reviewed in isolation. Secondly, the courts have historically held that the purpose test, when determining the taxpayer‘s purpose, was subjective. The wording of the new GAAR indicates that this test is now objective. Thirdly, the courts have historically viewed the abnormality of an arrangement based of the surrounding circumstances. The wording of the new GAAR requires an objective view of the arrangement. An analysis of the secondary provisions contained in sections 80I, 80B and 80J of the new GAAR was performed in the third chapter. With regards to section 80B, it was submitted that the Commissioner should issue an Interpretation Note detailing all the methods ―he deems appropriate.
- Full Text:
- Date Issued: 2009
- Authors: Haffejee, Yaasir
- Date: 2009
- Subjects: Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- Law and legislation -- South Africa , Rule of law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8956 , http://hdl.handle.net/10948/1243 , Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- Law and legislation -- South Africa , Rule of law -- South Africa
- Description: This treatise was undertaken to critically analyse the new general anti avoidance rules (new GAAR) as set out in sections 80A to 80L of the Income Tax Act1. A discussion on the difference between tax evasion and tax avoidance was performed in the first chapter. The goals of this treatise were then set out. An analysis of the requirements for the application of the new GAAR was performed in the second chapter. The courts have historically reviewed the circumstances surrounding an arrangement when determining whether tax avoidance has occurred. The new GAAR requires the individual steps of an arrangement to be reviewed in isolation. Secondly, the courts have historically held that the purpose test, when determining the taxpayer‘s purpose, was subjective. The wording of the new GAAR indicates that this test is now objective. Thirdly, the courts have historically viewed the abnormality of an arrangement based of the surrounding circumstances. The wording of the new GAAR requires an objective view of the arrangement. An analysis of the secondary provisions contained in sections 80I, 80B and 80J of the new GAAR was performed in the third chapter. With regards to section 80B, it was submitted that the Commissioner should issue an Interpretation Note detailing all the methods ―he deems appropriate.
- Full Text:
- Date Issued: 2009
A critical analysis of the administrative issues related to the Health Promotion Levy in South Africa
- Authors: Herbst, Tamryn
- Date: 2020
- Subjects: Health promotion -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/48158 , vital:40515
- Description: The purpose of the treatise was to examine the administrative issues that have arisen related to the implementation of the Health Promotion Levy (HPL) in South Africa, and to identify solutions to these issues. The study commenced with a review of what the HPL is and how it is levied. This was followed by a comparative analysis of issues that have been experienced by four countries, as well as any potential issues that have been identified by the four countries. The HPL is often referred to as sugar tax in many jurisdictions, and was referred to as HPL for the purposes of this treatise. A review was then performed of the solutions that were implemented by these countries in responding to the administrative issues that were identified, as well as guidelines issued by the World Health Organisation for the implementation of this levy. The likelihood of these issues arising in South Africa’s implementation of the Health Promotion Levy was examined based on these comparisons. It was found that the issues experienced by other countries in the implementation of the HPL have been experienced in South Africa, or may be relevant in a South African context. Following this, the solutions implemented by other countries and recommended by the World Health Organisation were analysed to determine if these solutions are practical in a South African context. Many of the solutions implemented by the countries analysed, are relevant in a South African context and have, in fact, already been implemented in South Africa The conclusion reached was that South Africa has been successful in administering the implementation of the HPL and that the administrative costs of the implementation and administration of the HPL are outweighed by the benefits of the health awareness raised by the implementation of the HPL.
- Full Text:
- Date Issued: 2020
- Authors: Herbst, Tamryn
- Date: 2020
- Subjects: Health promotion -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/48158 , vital:40515
- Description: The purpose of the treatise was to examine the administrative issues that have arisen related to the implementation of the Health Promotion Levy (HPL) in South Africa, and to identify solutions to these issues. The study commenced with a review of what the HPL is and how it is levied. This was followed by a comparative analysis of issues that have been experienced by four countries, as well as any potential issues that have been identified by the four countries. The HPL is often referred to as sugar tax in many jurisdictions, and was referred to as HPL for the purposes of this treatise. A review was then performed of the solutions that were implemented by these countries in responding to the administrative issues that were identified, as well as guidelines issued by the World Health Organisation for the implementation of this levy. The likelihood of these issues arising in South Africa’s implementation of the Health Promotion Levy was examined based on these comparisons. It was found that the issues experienced by other countries in the implementation of the HPL have been experienced in South Africa, or may be relevant in a South African context. Following this, the solutions implemented by other countries and recommended by the World Health Organisation were analysed to determine if these solutions are practical in a South African context. Many of the solutions implemented by the countries analysed, are relevant in a South African context and have, in fact, already been implemented in South Africa The conclusion reached was that South Africa has been successful in administering the implementation of the HPL and that the administrative costs of the implementation and administration of the HPL are outweighed by the benefits of the health awareness raised by the implementation of the HPL.
- Full Text:
- Date Issued: 2020
A critical analysis of the contribution of a poverty alleviatioon programme for youth development
- Authors: Sinukela, Patuxolo Otto
- Date: 2011
- Subjects: Youth in development -- South Africa -- Eastern Cape , Economic assistance, Domestic , Economic development projects , Youth -- Services for , Poverty -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9099 , http://hdl.handle.net/10948/d1012081 , Youth in development -- South Africa -- Eastern Cape , Economic assistance, Domestic , Economic development projects , Youth -- Services for , Poverty -- South Africa -- Eastern Cape
- Description: Black youth in South Africa has for decades, been marginalized in development programmes and many young blacks are experiencing poverty. With the advent of the new South Africa in 1994, the government initiated poverty alleviation projects for youth development. These projects offered black youth an opportunity to participate in their own development. The current study aimed at critically analyzing the contribution of a „Poverty Alleviation‟ programme for youth development. The study was conducted at Cala in the Sakhisizwe local municipality in the Chris Hani District of the Eastern Cape. The study utilized qualitative and quantitative research methods and took the form of exploratory research. The study revealed factors that appear to contribute to the ineffectiveness of youth development projects. The identified factors include the lack of participation of project members, lack of a sense of ownership and commitment, insufficient skills and non-use of policy and guiding documents by project members during the implementation stage. Stakeholder participation and sharing of expertise was identified as another important factor in determining the contribution of poverty alleviation projects to youth development. Lastly, the study shows that monitoring and evaluation of the project functions are necessary to ensure that a project like this achieves the desired outcome. A key recommendation made is that project members must be involved and participate fully in all project phases to enhance a sense of ownership and commitment to fellow project members.
- Full Text:
- Date Issued: 2011
- Authors: Sinukela, Patuxolo Otto
- Date: 2011
- Subjects: Youth in development -- South Africa -- Eastern Cape , Economic assistance, Domestic , Economic development projects , Youth -- Services for , Poverty -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9099 , http://hdl.handle.net/10948/d1012081 , Youth in development -- South Africa -- Eastern Cape , Economic assistance, Domestic , Economic development projects , Youth -- Services for , Poverty -- South Africa -- Eastern Cape
- Description: Black youth in South Africa has for decades, been marginalized in development programmes and many young blacks are experiencing poverty. With the advent of the new South Africa in 1994, the government initiated poverty alleviation projects for youth development. These projects offered black youth an opportunity to participate in their own development. The current study aimed at critically analyzing the contribution of a „Poverty Alleviation‟ programme for youth development. The study was conducted at Cala in the Sakhisizwe local municipality in the Chris Hani District of the Eastern Cape. The study utilized qualitative and quantitative research methods and took the form of exploratory research. The study revealed factors that appear to contribute to the ineffectiveness of youth development projects. The identified factors include the lack of participation of project members, lack of a sense of ownership and commitment, insufficient skills and non-use of policy and guiding documents by project members during the implementation stage. Stakeholder participation and sharing of expertise was identified as another important factor in determining the contribution of poverty alleviation projects to youth development. Lastly, the study shows that monitoring and evaluation of the project functions are necessary to ensure that a project like this achieves the desired outcome. A key recommendation made is that project members must be involved and participate fully in all project phases to enhance a sense of ownership and commitment to fellow project members.
- Full Text:
- Date Issued: 2011
A critical analysis of the definition of gross income
- Authors: Beck, Tracy Geraldine
- Date: 2008
- Subjects: Income tax -- Law and legislation -- South Africa -- Interpretation and construction , Capital gains tax -- South Africa , Income tax -- South Africa
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8977 , http://hdl.handle.net/10948/805 , Income tax -- Law and legislation -- South Africa -- Interpretation and construction , Capital gains tax -- South Africa , Income tax -- South Africa
- Description: Income tax is levied upon a taxpayer’s taxable income. Various steps are taken in order to arrive at the taxpayer’s taxable income. The starting point when calculating taxable income is determining the taxpayer’s ‘gross income’. ‘Gross income’ is defined in terms of section 1 of the Act. Various terms within the gross income definition are not clearly defined, except in the case of a ‘resident’. Even in the case of the definition of a ‘resident’, the aspect of ‘ordinarily resident’ is not defined and nor is the ‘place of effective management’. The following components fall within the definition of ‘gross income’: • The total amount in cash or otherwise; • received by or accrued to, or in favour of, a person; • from anywhere, in the case of a person who is a resident; • from a South African source (or deemed source), in the case of a non-resident; • other than receipts or accruals of a capital nature. The ‘total amount’ in ‘cash or otherwise’ is the first step when determining the taxable income of a taxpayer for a particular year of assessment. Gross income only arises if an amount is received or has accrued; this amount need not be in the form of money but must have a money value. The next component, ‘received by or accrued to’, is related to time and implies that a taxpayer should include amounts that have been ‘received by’, as well as amounts that have ‘accrued to’ him during the year of assessment. ‘Resident’ and ‘non-resident’ unlike the other components, are defined in terms of section 1 of the Income Tax Act. There are two rules used to determine whether natural persons are residents, these are: • To determine whether natural persons are ‘ordinarily resident’; or • where the natural person is not an ‘ordinarily resident’, the ‘physical presence test’ will be applied. ‘Source’ means origin and not place; it is therefore the ‘originating cause of the receipt of the money’. There is no single definition for the word ‘source’ as circumstances may differ in various cases. The facts of each case must be analysed in order to determine the actual source of income for that particular case. The last component of the definition of ‘gross income’ is the exclusion of ‘receipts and accruals of a capital nature’. The Act does not define the meaning of ‘capital nature’ but does indicate that receipts or accruals of a capital nature are, with certain exceptions, not included in ‘gross income’. Receipts or accruals that are not of a capital nature is known as ‘revenue’ and subjected to tax. This study is primarily aimed at an examination of court cases related to the various components falling within the definition of ‘gross income’.
- Full Text:
- Date Issued: 2008
- Authors: Beck, Tracy Geraldine
- Date: 2008
- Subjects: Income tax -- Law and legislation -- South Africa -- Interpretation and construction , Capital gains tax -- South Africa , Income tax -- South Africa
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8977 , http://hdl.handle.net/10948/805 , Income tax -- Law and legislation -- South Africa -- Interpretation and construction , Capital gains tax -- South Africa , Income tax -- South Africa
- Description: Income tax is levied upon a taxpayer’s taxable income. Various steps are taken in order to arrive at the taxpayer’s taxable income. The starting point when calculating taxable income is determining the taxpayer’s ‘gross income’. ‘Gross income’ is defined in terms of section 1 of the Act. Various terms within the gross income definition are not clearly defined, except in the case of a ‘resident’. Even in the case of the definition of a ‘resident’, the aspect of ‘ordinarily resident’ is not defined and nor is the ‘place of effective management’. The following components fall within the definition of ‘gross income’: • The total amount in cash or otherwise; • received by or accrued to, or in favour of, a person; • from anywhere, in the case of a person who is a resident; • from a South African source (or deemed source), in the case of a non-resident; • other than receipts or accruals of a capital nature. The ‘total amount’ in ‘cash or otherwise’ is the first step when determining the taxable income of a taxpayer for a particular year of assessment. Gross income only arises if an amount is received or has accrued; this amount need not be in the form of money but must have a money value. The next component, ‘received by or accrued to’, is related to time and implies that a taxpayer should include amounts that have been ‘received by’, as well as amounts that have ‘accrued to’ him during the year of assessment. ‘Resident’ and ‘non-resident’ unlike the other components, are defined in terms of section 1 of the Income Tax Act. There are two rules used to determine whether natural persons are residents, these are: • To determine whether natural persons are ‘ordinarily resident’; or • where the natural person is not an ‘ordinarily resident’, the ‘physical presence test’ will be applied. ‘Source’ means origin and not place; it is therefore the ‘originating cause of the receipt of the money’. There is no single definition for the word ‘source’ as circumstances may differ in various cases. The facts of each case must be analysed in order to determine the actual source of income for that particular case. The last component of the definition of ‘gross income’ is the exclusion of ‘receipts and accruals of a capital nature’. The Act does not define the meaning of ‘capital nature’ but does indicate that receipts or accruals of a capital nature are, with certain exceptions, not included in ‘gross income’. Receipts or accruals that are not of a capital nature is known as ‘revenue’ and subjected to tax. This study is primarily aimed at an examination of court cases related to the various components falling within the definition of ‘gross income’.
- Full Text:
- Date Issued: 2008
A critical analysis of the distintion between mining and manufacturing for South African income tax purposes
- Authors: Cloete, Loriaan
- Date: 2010
- Subjects: Mining corporations -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa , Mining law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8948 , http://hdl.handle.net/10948/1344 , Mining corporations -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa , Mining law -- South Africa
- Description: "Mining operations" and "mining" are defined in s 1 of the Income Tax Act (ITA). A concept that is of great significance to this definition is the matter of when a mineral is won and the related question of when does the mining process end and the process of manufacture commences. Case law has not established a definitive point that can be used by the mining taxpayer to determine where the mining process ends for income tax purposes. The Supreme Court of Appeal was presented with the perfect opportunity in the Foskor1 case to clearly define the boundaries between these processes. Unfortunately, the court did not seize this opportunity to provide legal certainty. The significance of the distinction lies in the fact that a mining taxpayer is allowed to claim accelerated capital allowances. The objective of these allowances is to provide tax relief to the mining taxpayer taking the immense risk of investing billions of rands in capital expenditure. The capital expenditure incurred will also result in direct foreign investment. This in turn will result in economic growth and job creation. Currently, there is no legal certainty as to which processes will qualify as mining operations for income tax purposes. This may result in mining taxpayers being hesitant to incur capital expenditure as the risk relating to a project would have increased. The accelerated capital allowances may therefore not serve their intended purpose. The gross domestic product (GDP) contribution from gold mining has been decreasing in the last number of years, but this decrease has to a large extent been offset by an increase in the downstream or beneficiated minerals industry. This industry has also been identified by Government as a growth sector. The downstream or beneficiated mineral industry may not be catered for in the current definition of "mining operations" and "mining" and may therefore not qualify for beneficial tax allowances. It is therefore proposed that the term "won" as used in the definition of "mining operations" and "mining" should be defined in s 1 of the ITA as follows: A mineral is "won" when all the requisite and necessary processes, including, amongst other things, refinement, beneficiation, smelting, separation, have been undertaken to the mineral to render it saleable in an open and general market. This extension will provide legal certainty to a mining taxpayer and will ensure that South Africa obtains direct foreign investment and maximum value for its minerals. This will contribute to economic growth for South Africa's developing economy and result in job creation.
- Full Text:
- Date Issued: 2010
- Authors: Cloete, Loriaan
- Date: 2010
- Subjects: Mining corporations -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa , Mining law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8948 , http://hdl.handle.net/10948/1344 , Mining corporations -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa , Mining law -- South Africa
- Description: "Mining operations" and "mining" are defined in s 1 of the Income Tax Act (ITA). A concept that is of great significance to this definition is the matter of when a mineral is won and the related question of when does the mining process end and the process of manufacture commences. Case law has not established a definitive point that can be used by the mining taxpayer to determine where the mining process ends for income tax purposes. The Supreme Court of Appeal was presented with the perfect opportunity in the Foskor1 case to clearly define the boundaries between these processes. Unfortunately, the court did not seize this opportunity to provide legal certainty. The significance of the distinction lies in the fact that a mining taxpayer is allowed to claim accelerated capital allowances. The objective of these allowances is to provide tax relief to the mining taxpayer taking the immense risk of investing billions of rands in capital expenditure. The capital expenditure incurred will also result in direct foreign investment. This in turn will result in economic growth and job creation. Currently, there is no legal certainty as to which processes will qualify as mining operations for income tax purposes. This may result in mining taxpayers being hesitant to incur capital expenditure as the risk relating to a project would have increased. The accelerated capital allowances may therefore not serve their intended purpose. The gross domestic product (GDP) contribution from gold mining has been decreasing in the last number of years, but this decrease has to a large extent been offset by an increase in the downstream or beneficiated minerals industry. This industry has also been identified by Government as a growth sector. The downstream or beneficiated mineral industry may not be catered for in the current definition of "mining operations" and "mining" and may therefore not qualify for beneficial tax allowances. It is therefore proposed that the term "won" as used in the definition of "mining operations" and "mining" should be defined in s 1 of the ITA as follows: A mineral is "won" when all the requisite and necessary processes, including, amongst other things, refinement, beneficiation, smelting, separation, have been undertaken to the mineral to render it saleable in an open and general market. This extension will provide legal certainty to a mining taxpayer and will ensure that South Africa obtains direct foreign investment and maximum value for its minerals. This will contribute to economic growth for South Africa's developing economy and result in job creation.
- Full Text:
- Date Issued: 2010
A critical analysis of the income tax implication of income from illegal activities in South Africa
- Authors: Nxumalo,Delani
- Date: 2016
- Subjects: Tax evasion -- South Africa Money laundering -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12780 , vital:27120
- Description: Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.
- Full Text:
- Date Issued: 2016
- Authors: Nxumalo,Delani
- Date: 2016
- Subjects: Tax evasion -- South Africa Money laundering -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12780 , vital:27120
- Description: Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.
- Full Text:
- Date Issued: 2016
A critical analysis of the income tax implications of persons ceasing to be a resident of South Africa
- Authors: Loyson, Richard Michael
- Date: 2010
- Subjects: Income tax -- South Africa , Double taxation -- South Africa , Aliens -- Taxation -- South Africa , Capital gains tax -- South Africa , Citizenship -- South Africa , Emigration and immigration law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8957 , http://hdl.handle.net/10948/1180 , Income tax -- South Africa , Double taxation -- South Africa , Aliens -- Taxation -- South Africa , Capital gains tax -- South Africa , Citizenship -- South Africa , Emigration and immigration law -- South Africa
- Description: Over the last 10 years the South African fiscus has introduced numerous changes to the Income Tax Act (ITA) which affect the income tax implications of persons ceasing to be a resident of South Africa. The two main changes were: - The introduction of a world-wide basis of taxation for residents - The introduction of capital gains tax (CGT) as part of the ITA The aim of this treatise was to identify the income tax implications of persons ceasing to be a resident of South Africa. Resulting from this research, several issues in the ITA have been identified, and the two major ones are summarised below. Firstly, upon the emigration of the taxpayer, there is a deemed disposal of a taxpayer’s assets in terms of paragraph 12 of the Eighth Schedule. It is submitted that the resulting exit tax may be unconstitutional for individuals. It is recommended that South Africa should adopt the deferral method within its domestic legislation for individuals who are emigrating. The deferral method postpones the liability until the disposal of the asset. Secondly, on the subsequent disposal of assets by former residents where there was no exit charge in terms of the exemption under paragraph 12(2)(a)(i) of the Eighth Schedule. Depending on the specific double tax agreement (DTA) that has been entered into with the foreign country, taxpayers have been given vii the opportunity to minimise or eliminate the tax liability with regard to certain assets. This should be of concern from the point of view of the South African government. Further issues noted in this treatise were the following: - It is submitted that the term ‘place of effective management’ has been incorrectly interpreted by SARS in Interpretation Note 6. - It is further submitted that the interpretation by SARS of paragraph 2(2) of the Eighth Schedule is technically incorrect. The above issues that have been identified present opportunities to emigrants to take advantage of the current tax legislation. It is further recommended that taxpayers who are emigrating need to consider the South African domestic tax law implications, respective DTA’s, as well as the domestic tax laws of the other jurisdiction, not only on the date of emigration but also on the subsequent disposal of the respective assets.
- Full Text:
- Date Issued: 2010
- Authors: Loyson, Richard Michael
- Date: 2010
- Subjects: Income tax -- South Africa , Double taxation -- South Africa , Aliens -- Taxation -- South Africa , Capital gains tax -- South Africa , Citizenship -- South Africa , Emigration and immigration law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8957 , http://hdl.handle.net/10948/1180 , Income tax -- South Africa , Double taxation -- South Africa , Aliens -- Taxation -- South Africa , Capital gains tax -- South Africa , Citizenship -- South Africa , Emigration and immigration law -- South Africa
- Description: Over the last 10 years the South African fiscus has introduced numerous changes to the Income Tax Act (ITA) which affect the income tax implications of persons ceasing to be a resident of South Africa. The two main changes were: - The introduction of a world-wide basis of taxation for residents - The introduction of capital gains tax (CGT) as part of the ITA The aim of this treatise was to identify the income tax implications of persons ceasing to be a resident of South Africa. Resulting from this research, several issues in the ITA have been identified, and the two major ones are summarised below. Firstly, upon the emigration of the taxpayer, there is a deemed disposal of a taxpayer’s assets in terms of paragraph 12 of the Eighth Schedule. It is submitted that the resulting exit tax may be unconstitutional for individuals. It is recommended that South Africa should adopt the deferral method within its domestic legislation for individuals who are emigrating. The deferral method postpones the liability until the disposal of the asset. Secondly, on the subsequent disposal of assets by former residents where there was no exit charge in terms of the exemption under paragraph 12(2)(a)(i) of the Eighth Schedule. Depending on the specific double tax agreement (DTA) that has been entered into with the foreign country, taxpayers have been given vii the opportunity to minimise or eliminate the tax liability with regard to certain assets. This should be of concern from the point of view of the South African government. Further issues noted in this treatise were the following: - It is submitted that the term ‘place of effective management’ has been incorrectly interpreted by SARS in Interpretation Note 6. - It is further submitted that the interpretation by SARS of paragraph 2(2) of the Eighth Schedule is technically incorrect. The above issues that have been identified present opportunities to emigrants to take advantage of the current tax legislation. It is further recommended that taxpayers who are emigrating need to consider the South African domestic tax law implications, respective DTA’s, as well as the domestic tax laws of the other jurisdiction, not only on the date of emigration but also on the subsequent disposal of the respective assets.
- Full Text:
- Date Issued: 2010
A critical analysis of the influence of the performance management system used in the financial department at General Motors South Africa
- Authors: Beckett, Yasmien
- Date: 2005
- Subjects: Performance -- Management , Employees, Rating of , Organizational effectiveness , Finance departments , General Motors (South Africa)
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:10925 , http://hdl.handle.net/10948/155 , Performance -- Management , Employees, Rating of , Organizational effectiveness , Finance departments , General Motors (South Africa)
- Description: Recently, organisations have been faced with challenges like never before. Increasing competition from businesses across the world has meant that businesses must be more careful about the choice of strategies to remain competitive. This situation has placed more focus on organizational effectiveness in that systems and processes be applied in the right way to the right things to achieve results. All of the organisational processes must continue to be aligned to achieve the overall results desired by the organisation for it to survive and thrive. Performance management is an ongoing process that should reflect the current and emerging business challenges, as well as the company’s values about performance and careers. As the business and workforce change, the performance management process should be modified to ensure that the process and tools remain congruent with organisational values and priorities. The objective of this study was to identify the influence of the current performance management system, in the Finance department at General Motors South Africa, as a facilitation tool in aiding or assisting management in achieving individual and departmental goals. To achieve this objective a comprehensive literature study was performed to determine the views on performance, and on performance management systems. A questionnaire was designed based on the guidelines in the literature study, in order to establish the extent to which the organisation manages performance. The researcher used the random sampling method of selection and distributed the questionnaire to eighty one potential respondents via mail and electronic e-mail. Forty one completed questionnaires were returned and these were processed and -iiianalysed using Microsoft Office Excel 2003, running on the Windows XP suite of computer packages. The respondent’s opinion obtained from the questionnaires were compared with the guidelines provided by the literature study in order to identify shortcomings of the influence that the performance management system has on the achievement of individual and departmental goals at the selected organisation. It can be concluded from the respondent’s opinions that the greatest shortcomings of the current performance management system are the link between performance and reward, and commitment to the process in its totality. The other areas of concern are the lack of training and development, and the necessary resources required to achieve objectives. The study also indicates there is no overwhelming agreement that feedback, both positive and negative, takes place as the literature suggests. The following were the main recommendations and conclusions made: • Firstly, it is imperative that management undergoes training in the feedback and review process which is a critical element in the performance management cycle. • Secondly, to realise the benefit of increased employee effectiveness, management should undergo training to become more effective career coaches to promote a climate of continuous learning and professional growth. • Thirdly, the reward system should be reviewed, if management is committed to using pay as an incentive for desired levels and directions of performance. • Fourthly, management can set an example and build commitment for effective performance management and be leaders at all levels.
- Full Text:
- Date Issued: 2005
- Authors: Beckett, Yasmien
- Date: 2005
- Subjects: Performance -- Management , Employees, Rating of , Organizational effectiveness , Finance departments , General Motors (South Africa)
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:10925 , http://hdl.handle.net/10948/155 , Performance -- Management , Employees, Rating of , Organizational effectiveness , Finance departments , General Motors (South Africa)
- Description: Recently, organisations have been faced with challenges like never before. Increasing competition from businesses across the world has meant that businesses must be more careful about the choice of strategies to remain competitive. This situation has placed more focus on organizational effectiveness in that systems and processes be applied in the right way to the right things to achieve results. All of the organisational processes must continue to be aligned to achieve the overall results desired by the organisation for it to survive and thrive. Performance management is an ongoing process that should reflect the current and emerging business challenges, as well as the company’s values about performance and careers. As the business and workforce change, the performance management process should be modified to ensure that the process and tools remain congruent with organisational values and priorities. The objective of this study was to identify the influence of the current performance management system, in the Finance department at General Motors South Africa, as a facilitation tool in aiding or assisting management in achieving individual and departmental goals. To achieve this objective a comprehensive literature study was performed to determine the views on performance, and on performance management systems. A questionnaire was designed based on the guidelines in the literature study, in order to establish the extent to which the organisation manages performance. The researcher used the random sampling method of selection and distributed the questionnaire to eighty one potential respondents via mail and electronic e-mail. Forty one completed questionnaires were returned and these were processed and -iiianalysed using Microsoft Office Excel 2003, running on the Windows XP suite of computer packages. The respondent’s opinion obtained from the questionnaires were compared with the guidelines provided by the literature study in order to identify shortcomings of the influence that the performance management system has on the achievement of individual and departmental goals at the selected organisation. It can be concluded from the respondent’s opinions that the greatest shortcomings of the current performance management system are the link between performance and reward, and commitment to the process in its totality. The other areas of concern are the lack of training and development, and the necessary resources required to achieve objectives. The study also indicates there is no overwhelming agreement that feedback, both positive and negative, takes place as the literature suggests. The following were the main recommendations and conclusions made: • Firstly, it is imperative that management undergoes training in the feedback and review process which is a critical element in the performance management cycle. • Secondly, to realise the benefit of increased employee effectiveness, management should undergo training to become more effective career coaches to promote a climate of continuous learning and professional growth. • Thirdly, the reward system should be reviewed, if management is committed to using pay as an incentive for desired levels and directions of performance. • Fourthly, management can set an example and build commitment for effective performance management and be leaders at all levels.
- Full Text:
- Date Issued: 2005
A critical analysis of the information technology infrastructure outsource deal between Trans Hex Operations and Commsco
- Authors: Makka, Ferrandi W
- Date: 2005
- Subjects: Contracting out -- Management , Information technology -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8545 , http://hdl.handle.net/10948/1595 , Contracting out -- Management , Information technology -- South Africa
- Description: The outsourcing market for information technology services has been transformed over the last few years. Outsourcing, once inspired primarily by cost reductions, now forms part of overall company strategies in order to improve focus. Intent: The purpose of this research project is to conduct a critical analysis of the outsourcing of information technology infrastructure. In particular, this paper will focus on the process followed and on adherence to good corporate governance and business ethics. This dissertation addresses (i) the strategic reasons for outsourcing, (ii) reasons for not outsourcing, (iii) the different types of models available, (iv) the outsourcing process to follow, and (v) the risks associated with outsourcing. These five aspects were all empirically tested in Trans Hex. Findings: The main findings were that (i) no recognized formal process had been followed; (ii) the risk profile of the outsourcing company changed and (iii) a post-outsourcing review is required to determine whether the process is working as planned and to identify opportunities for improvement. Conclusion: A new approach is needed to improve the viability and success of outsourcing information technology infrastructure. Based on the present findings it is argued that a holistic approach to information technology infrastructure outsourcing should be adopted which combines several outsourcing processes into a company-specific outsourcing process framework.
- Full Text:
- Date Issued: 2005
- Authors: Makka, Ferrandi W
- Date: 2005
- Subjects: Contracting out -- Management , Information technology -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8545 , http://hdl.handle.net/10948/1595 , Contracting out -- Management , Information technology -- South Africa
- Description: The outsourcing market for information technology services has been transformed over the last few years. Outsourcing, once inspired primarily by cost reductions, now forms part of overall company strategies in order to improve focus. Intent: The purpose of this research project is to conduct a critical analysis of the outsourcing of information technology infrastructure. In particular, this paper will focus on the process followed and on adherence to good corporate governance and business ethics. This dissertation addresses (i) the strategic reasons for outsourcing, (ii) reasons for not outsourcing, (iii) the different types of models available, (iv) the outsourcing process to follow, and (v) the risks associated with outsourcing. These five aspects were all empirically tested in Trans Hex. Findings: The main findings were that (i) no recognized formal process had been followed; (ii) the risk profile of the outsourcing company changed and (iii) a post-outsourcing review is required to determine whether the process is working as planned and to identify opportunities for improvement. Conclusion: A new approach is needed to improve the viability and success of outsourcing information technology infrastructure. Based on the present findings it is argued that a holistic approach to information technology infrastructure outsourcing should be adopted which combines several outsourcing processes into a company-specific outsourcing process framework.
- Full Text:
- Date Issued: 2005
A critical analysis of the provisions taxing maintenance payments in terms of the South African income tax legislation
- Authors: Zulu, Nkosinathi
- Date: 2018
- Subjects: Income tax -- Law and legislation -- South Africa , Income tax -- South Africa Tax planning -- South Africa Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/35885 , vital:33856
- Description: The tax implications of contributions towards maintenance are not always clear to a typical taxpayer. The duty of support is often the driving force behind the contributions made. Donations, payments made by ‘Blessors’, and child maintenance are fundamental objects of attention in this study, although all maintenance payments are considered from a tax perspective with reference to the Income Tax Act No 58 of 1962. The main aim of the study was to illustrate and analyse the interaction of the rules governing the taxation of maintenance payments. Tax abuse was assessed in relation to the anti-avoidance provisions in effect in the legislation. The results were benchmarked against data relating to Australia. In the social context, a fundamental difference in the systems was observed, and the Australian provision may be considered for possible adoption in South Africa. In the context of tax per se, the study found that the operation of the attribution rules in the provisions in South African tax law pertaining to the taxation of child maintenance renders the provisions adequate.
- Full Text:
- Date Issued: 2018
- Authors: Zulu, Nkosinathi
- Date: 2018
- Subjects: Income tax -- Law and legislation -- South Africa , Income tax -- South Africa Tax planning -- South Africa Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/35885 , vital:33856
- Description: The tax implications of contributions towards maintenance are not always clear to a typical taxpayer. The duty of support is often the driving force behind the contributions made. Donations, payments made by ‘Blessors’, and child maintenance are fundamental objects of attention in this study, although all maintenance payments are considered from a tax perspective with reference to the Income Tax Act No 58 of 1962. The main aim of the study was to illustrate and analyse the interaction of the rules governing the taxation of maintenance payments. Tax abuse was assessed in relation to the anti-avoidance provisions in effect in the legislation. The results were benchmarked against data relating to Australia. In the social context, a fundamental difference in the systems was observed, and the Australian provision may be considered for possible adoption in South Africa. In the context of tax per se, the study found that the operation of the attribution rules in the provisions in South African tax law pertaining to the taxation of child maintenance renders the provisions adequate.
- Full Text:
- Date Issued: 2018
A critical analysis of the reference pricing tool used by SARS to address undervaluation of imported clothing
- Authors: Mansoor, Younus Ahmed
- Date: 2014
- Subjects: Transfer pricing -- Taxation -- South Africa , Tariff -- Law and legislation , Customs appraisal , Revenue management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8965 , http://hdl.handle.net/10948/d1020755
- Description: The South African Revenue Service has since 2009 introduced “reference pricing” as a tool to detect undervaluation of customs values of imported clothing and textiles. The term “reference pricing” is not defined in the Customs and Excise Act No.91 of 1964 which is the legislation that governs the importation of goods into the Republic of South Africa. The mandate of the South African Revenue Service, amongst others, is to facilitate legitimate trade. By applying the reference pricing guidelines the South African Revenue Service will target all importers who declare customs values which are less than the reference price for a targeted tariff heading associated with an item of clothing or textile. The Customs and Excise Act No.91 of 1964 is clear in that the transaction value which is the price paid or payable for the imported goods shall be the value used for customs duty purposes. The Customs and Excise Act No.91 of 1964 also requires that the interpretation of the sections 65, 66 and 67 of the said Act shall be subject to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (Valuation Agreement). Part I of the Valuation Agreement deals with the rules for customs valuation. Article 17 of part 1 allows for customs administrations to satisfy themselves as to the truth or accuracy of any statement, document or declaration presented for customs valuation purposes. The Technical Committee on Customs Valuation of the World Trade Organisation decided the following in so far as Article 17 of the aforesaid agreement is concerned: “1. When a declaration has been presented and where the customs administration has reason to doubt the truth or accuracy of the particulars or of documents produced in support of this declaration, the customs administration may ask the importer to provide further explanation, including documents or other evidence, that the declared value represents the total amount actually paid or payable for the imported goods, ....” It would appear that the South African Revenue Service is using reference prices as a tool to support its reason for doubting the truth or accuracy of the declared customs values. The indiscriminate use of reference pricing, it is submitted, affects legitimate trade adversely. This treatise provides an understanding of how the customs value should be determined in terms of the Customs and Excise Act No.91 of 1964 and the Valuation Agreement. It then provides a background to reference pricing and how reference pricing will be used to detect undervalued imports of clothing and textiles, the advantages and disadvantages of using reference pricing and a comparative analysis of the approach adopted by the Mexican Tax Administration Service in so far as the use of reference pricing is concerned. It was established that the reference price cannot replace the customs value of an imported clothing item as the customs value is based on the price actually paid or payable for it and not on some arbitrary or fictitious value. The reference price can only be used as a tool to identify importers that are possibly undervaluing the customs values. The disadvantages far outweigh the advantages of using reference pricing. The treatise further provides a background to the use of a valuation database as a risk assessment tool and compares this to the use of reference pricing. The use of reference pricing and its impact on trade facilitation is then discussed as well as whether the use of reference pricing is consistent with the risk management principles as discussed in the World Customs Organisation Risk Management Guide. It was established that the South African Revenue Service has not disclosed the basis of arriving at the reference price per tariff heading that it targets and the use of reference pricing is not sanctioned by any international guideline or agreement. It was also established that the use of reference pricing targets compliant importers unnecessarily and this practice goes against the principles of trade facilitation. The use of reference pricing can be used as a tool to detect undervalued imports of clothing but should not be used as a basis to stop every consignment of clothing simply because the customs value declared is less than the reference price. It should not be used as a stand-alone tool but rather enhanced further with the recommendations provided. In the final analysis, recommendations are provided which seek to enhance the reference pricing mechanism and to further identify and exclude compliant importers and limit the use of reference pricing to target non-compliant importers who undervalue the customs value of imported clothing and textile items.
- Full Text:
- Date Issued: 2014
- Authors: Mansoor, Younus Ahmed
- Date: 2014
- Subjects: Transfer pricing -- Taxation -- South Africa , Tariff -- Law and legislation , Customs appraisal , Revenue management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8965 , http://hdl.handle.net/10948/d1020755
- Description: The South African Revenue Service has since 2009 introduced “reference pricing” as a tool to detect undervaluation of customs values of imported clothing and textiles. The term “reference pricing” is not defined in the Customs and Excise Act No.91 of 1964 which is the legislation that governs the importation of goods into the Republic of South Africa. The mandate of the South African Revenue Service, amongst others, is to facilitate legitimate trade. By applying the reference pricing guidelines the South African Revenue Service will target all importers who declare customs values which are less than the reference price for a targeted tariff heading associated with an item of clothing or textile. The Customs and Excise Act No.91 of 1964 is clear in that the transaction value which is the price paid or payable for the imported goods shall be the value used for customs duty purposes. The Customs and Excise Act No.91 of 1964 also requires that the interpretation of the sections 65, 66 and 67 of the said Act shall be subject to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (Valuation Agreement). Part I of the Valuation Agreement deals with the rules for customs valuation. Article 17 of part 1 allows for customs administrations to satisfy themselves as to the truth or accuracy of any statement, document or declaration presented for customs valuation purposes. The Technical Committee on Customs Valuation of the World Trade Organisation decided the following in so far as Article 17 of the aforesaid agreement is concerned: “1. When a declaration has been presented and where the customs administration has reason to doubt the truth or accuracy of the particulars or of documents produced in support of this declaration, the customs administration may ask the importer to provide further explanation, including documents or other evidence, that the declared value represents the total amount actually paid or payable for the imported goods, ....” It would appear that the South African Revenue Service is using reference prices as a tool to support its reason for doubting the truth or accuracy of the declared customs values. The indiscriminate use of reference pricing, it is submitted, affects legitimate trade adversely. This treatise provides an understanding of how the customs value should be determined in terms of the Customs and Excise Act No.91 of 1964 and the Valuation Agreement. It then provides a background to reference pricing and how reference pricing will be used to detect undervalued imports of clothing and textiles, the advantages and disadvantages of using reference pricing and a comparative analysis of the approach adopted by the Mexican Tax Administration Service in so far as the use of reference pricing is concerned. It was established that the reference price cannot replace the customs value of an imported clothing item as the customs value is based on the price actually paid or payable for it and not on some arbitrary or fictitious value. The reference price can only be used as a tool to identify importers that are possibly undervaluing the customs values. The disadvantages far outweigh the advantages of using reference pricing. The treatise further provides a background to the use of a valuation database as a risk assessment tool and compares this to the use of reference pricing. The use of reference pricing and its impact on trade facilitation is then discussed as well as whether the use of reference pricing is consistent with the risk management principles as discussed in the World Customs Organisation Risk Management Guide. It was established that the South African Revenue Service has not disclosed the basis of arriving at the reference price per tariff heading that it targets and the use of reference pricing is not sanctioned by any international guideline or agreement. It was also established that the use of reference pricing targets compliant importers unnecessarily and this practice goes against the principles of trade facilitation. The use of reference pricing can be used as a tool to detect undervalued imports of clothing but should not be used as a basis to stop every consignment of clothing simply because the customs value declared is less than the reference price. It should not be used as a stand-alone tool but rather enhanced further with the recommendations provided. In the final analysis, recommendations are provided which seek to enhance the reference pricing mechanism and to further identify and exclude compliant importers and limit the use of reference pricing to target non-compliant importers who undervalue the customs value of imported clothing and textile items.
- Full Text:
- Date Issued: 2014
A critical analysis of the service quality dimensions of a mobile telecommunication service provider
- Authors: Crous, Pierre
- Date: 2018
- Subjects: Customer relations -- Management , Consumer satisfaction Telecommunication -- Customer services Cell phone services industry
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/21571 , vital:29582
- Description: In the current age, companies are redesigning the way they perform daily operations based on the principles of the Fourth Industrial Revolution. Industry 4.0 will lead to the integration of the Internet of Things (IoT), cloud computing and mobilisation into the daily operations of companies across various industries which stay connected to guidance software by means of 3G or 4G SIM cards. This increasing demand for mobilisation and communication technologies has encouraged more interest from investors to invest in the Mobile Telecommunication Industry (MTI). The aforementioned leads to heightened competition among Mobile Telecommunication Service Providers (MTSP), already competing in a fiercely contested market. For service providers to guarantee success in such a highly competitive market, companies should endeavour to provide superior quality and customer-centric services to retain and attract customers. Service providers that provide their customers with quality experiences gain a competitive advantage over rival firms and enjoy increased financial returns. Thus, companies measure their service quality (SQ) continuously to understand what consumers need and want as well as to ascertain how customers perceive the quality of service provision of the organisation. Therefore, this research study introduces and discusses various SQ measurement instruments and dimensions that may be relevant for a MTSP to consider when measuring SQ. This study further provides a broad overview of the latest techniques and best practices that popular service providers have applied globally, to enhance their SQ measurement In order to facilitate the SQ measurement process, researchers have designed different instruments, tailored for measuring SQ in various particular industries, by identifying and incorporating relevant industry-specific SQ dimensions. This enables the measurement of the customer perceived performance of each individual dimension for a particular service provided in a specific industry. In order to initiate a SQ measurement project, companies employ a variety of techniques to collect data. In this research study, the SQ data collection technique and resultant data set of a South African Mobile Telecommunication Service Provider (SAMTSP) were analysed to evaluate present service quality processes and provide guidelines to a SAMTSP on improved processes to implement to determine its service quality levels. Eight independent variables were identified from the quantitative data in the service quality data set provided by a SAMTSP for the purposes of this study. The dependent variable was identified as Performance which served as the unit of measurement for the independent variables. The qualitative data analysis applied to the qualitative data in the provided data set, revealed three Attitudes (key patterns) namely Positive, Neutral and Negative. Moreover, 14 themes were extracted from these Attitudes and which provide deeper insight into customer sentiments with regards to the overall performance of a SAMTSP. The results indicated that the SAMTSP may not have targeted the necessary SQ dimensions. It was also found that the data collection technique employed by the SAMTSP to create the SQ data set had certain limitations that might have negatively impacted upon the relevance and quality of the SQ data collected. The findings further suggest that the MTSP could follow a better SQ measurement process.
- Full Text:
- Date Issued: 2018
A critical analysis of the service quality dimensions of a mobile telecommunication service provider
- Authors: Crous, Pierre
- Date: 2018
- Subjects: Customer relations -- Management , Consumer satisfaction Telecommunication -- Customer services Cell phone services industry
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/21571 , vital:29582
- Description: In the current age, companies are redesigning the way they perform daily operations based on the principles of the Fourth Industrial Revolution. Industry 4.0 will lead to the integration of the Internet of Things (IoT), cloud computing and mobilisation into the daily operations of companies across various industries which stay connected to guidance software by means of 3G or 4G SIM cards. This increasing demand for mobilisation and communication technologies has encouraged more interest from investors to invest in the Mobile Telecommunication Industry (MTI). The aforementioned leads to heightened competition among Mobile Telecommunication Service Providers (MTSP), already competing in a fiercely contested market. For service providers to guarantee success in such a highly competitive market, companies should endeavour to provide superior quality and customer-centric services to retain and attract customers. Service providers that provide their customers with quality experiences gain a competitive advantage over rival firms and enjoy increased financial returns. Thus, companies measure their service quality (SQ) continuously to understand what consumers need and want as well as to ascertain how customers perceive the quality of service provision of the organisation. Therefore, this research study introduces and discusses various SQ measurement instruments and dimensions that may be relevant for a MTSP to consider when measuring SQ. This study further provides a broad overview of the latest techniques and best practices that popular service providers have applied globally, to enhance their SQ measurement In order to facilitate the SQ measurement process, researchers have designed different instruments, tailored for measuring SQ in various particular industries, by identifying and incorporating relevant industry-specific SQ dimensions. This enables the measurement of the customer perceived performance of each individual dimension for a particular service provided in a specific industry. In order to initiate a SQ measurement project, companies employ a variety of techniques to collect data. In this research study, the SQ data collection technique and resultant data set of a South African Mobile Telecommunication Service Provider (SAMTSP) were analysed to evaluate present service quality processes and provide guidelines to a SAMTSP on improved processes to implement to determine its service quality levels. Eight independent variables were identified from the quantitative data in the service quality data set provided by a SAMTSP for the purposes of this study. The dependent variable was identified as Performance which served as the unit of measurement for the independent variables. The qualitative data analysis applied to the qualitative data in the provided data set, revealed three Attitudes (key patterns) namely Positive, Neutral and Negative. Moreover, 14 themes were extracted from these Attitudes and which provide deeper insight into customer sentiments with regards to the overall performance of a SAMTSP. The results indicated that the SAMTSP may not have targeted the necessary SQ dimensions. It was also found that the data collection technique employed by the SAMTSP to create the SQ data set had certain limitations that might have negatively impacted upon the relevance and quality of the SQ data collected. The findings further suggest that the MTSP could follow a better SQ measurement process.
- Full Text:
- Date Issued: 2018
A critical analysis of the South African automotive industry and government incentive policy
- Authors: Gaskin, Sean
- Date: 2010
- Subjects: Motor Industry Development Programme , Automobile industry and trade -- Government policy -- South Africa , Incentives in industry -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8656 , http://hdl.handle.net/10948/1358 , Motor Industry Development Programme , Automobile industry and trade -- Government policy -- South Africa , Incentives in industry -- South Africa
- Description: The automotive industry in South Africa exists in its current state due to the developmental programmes created by the South African government. During the next three years the government’s main development policy for the automotive industry will change from the Motor Industry Development Programme (MIDP) to the Automotive Production and Development Programme (APDP). As a result of this change there were feelings of uncertainty experienced across the domestic automotive industry during the APDP’s design and the period leading up to its launch, more or less years 2008 to 2010. Also present is the fear that the industry would collapse when faced with global competition should this change not fully comprehend all aspects of South Africa’s automotive industry. The research problem addressed in this study was to determine the effect on the sector’s competiveness in light of the impending change in governmental development programmes. This was accurately explained and expressed clearly while sub problems were identified from areas in the main problem that required further analysis due to their criticality or lack of clarity. A comprehensive literature review was executed to understand the nature and extent of the South African automotive industry, the Motor Industry Development Programme and the Automotive Production and Development Programme. A primary research instrument was constructed, in the form of a questionnaire, to test specific themes exposed during the literature review which can influence the sector’s competitive advantage. This questionnaire was distributed with the assistance of industry representative bodies NAAMSA (National Association of Automobile Manufacturers of South Africa, the domestic de facto representative body) and NAACAM (National Association of Automotive Component and Allied Manufacturers, a component manufacturers’ representative body), to an even spread of respondents representative of the senior management and executives of automotive companies in South Africa. From the results obtained from the sample group, it seemed that there was consensus on many issues regarding the current structure of the South African automotive industry. Specifically, the profitability of vehicle assemblers and component manufacturers is heavily iii influenced by the incentives offered under the MIDP and the industry is not viable without them. The respondents were virtually unanimous in indicating that there is a need for some form of incentive programme and were positive about the effect the MIDP has had thus far on the automotive industry of South Africa, particularly the effect on the structure, focus and encouraging a reduction in complexity. The research found that it is common practice for OEMs to include the import duty on vehicles imported for domestic consumption even though this duty will be paid with the use of import-duty rebate credit certificates (IRCCs), which are provided to those vehicle assemblers who are net exporters of vehicles. Looking to the future, it emerged that the APDP will have a similar, positive effect on the domestic automotive industry when compared to the MIDP, but the effect will be experienced in a more aggressive manner. Companies will be encouraged by the new development programme to more aggressively improve aspects such as restructuring, rationalising, reducing model proliferation and improving low scale economies for example. Also the APDP will encourage OEMs to increase plant production volumes and ensure that reasonable scale economies are present to develop a domestic component supply industry to a degree. However, the volumes will be insufficient to create a world-class supplier industry. As a result automotive companies will have to be more aggressive in their adoption of more automated production processes and through Automotive Investment Scheme capital investment will increase in both vehicle assemblers and component manufacturers. Component manufacturers indicated that they would invest more in the coming years under the APDP than previously while vehicle assemblers indicated that their investment levels will remain as before. While this is good for the industry, labour is somewhat left out of this: considering the APDP’s focus on increased volumes and capital investments automotive companies are not incentivised to make use of labour-absorbing production processes. The study also found that there is still a need for tariff protection and that the domestic industry would collapse in the face of global competition. The research found that the APDP was compliant with South Africa’s commitments to the World Trade Organisation. Finally, the Department of Trade and Industry’s goal of producing 1.2 million vehicles per annum by 2020 was revealed to be unrealistic and unreachable.
- Full Text:
- Date Issued: 2010
- Authors: Gaskin, Sean
- Date: 2010
- Subjects: Motor Industry Development Programme , Automobile industry and trade -- Government policy -- South Africa , Incentives in industry -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8656 , http://hdl.handle.net/10948/1358 , Motor Industry Development Programme , Automobile industry and trade -- Government policy -- South Africa , Incentives in industry -- South Africa
- Description: The automotive industry in South Africa exists in its current state due to the developmental programmes created by the South African government. During the next three years the government’s main development policy for the automotive industry will change from the Motor Industry Development Programme (MIDP) to the Automotive Production and Development Programme (APDP). As a result of this change there were feelings of uncertainty experienced across the domestic automotive industry during the APDP’s design and the period leading up to its launch, more or less years 2008 to 2010. Also present is the fear that the industry would collapse when faced with global competition should this change not fully comprehend all aspects of South Africa’s automotive industry. The research problem addressed in this study was to determine the effect on the sector’s competiveness in light of the impending change in governmental development programmes. This was accurately explained and expressed clearly while sub problems were identified from areas in the main problem that required further analysis due to their criticality or lack of clarity. A comprehensive literature review was executed to understand the nature and extent of the South African automotive industry, the Motor Industry Development Programme and the Automotive Production and Development Programme. A primary research instrument was constructed, in the form of a questionnaire, to test specific themes exposed during the literature review which can influence the sector’s competitive advantage. This questionnaire was distributed with the assistance of industry representative bodies NAAMSA (National Association of Automobile Manufacturers of South Africa, the domestic de facto representative body) and NAACAM (National Association of Automotive Component and Allied Manufacturers, a component manufacturers’ representative body), to an even spread of respondents representative of the senior management and executives of automotive companies in South Africa. From the results obtained from the sample group, it seemed that there was consensus on many issues regarding the current structure of the South African automotive industry. Specifically, the profitability of vehicle assemblers and component manufacturers is heavily iii influenced by the incentives offered under the MIDP and the industry is not viable without them. The respondents were virtually unanimous in indicating that there is a need for some form of incentive programme and were positive about the effect the MIDP has had thus far on the automotive industry of South Africa, particularly the effect on the structure, focus and encouraging a reduction in complexity. The research found that it is common practice for OEMs to include the import duty on vehicles imported for domestic consumption even though this duty will be paid with the use of import-duty rebate credit certificates (IRCCs), which are provided to those vehicle assemblers who are net exporters of vehicles. Looking to the future, it emerged that the APDP will have a similar, positive effect on the domestic automotive industry when compared to the MIDP, but the effect will be experienced in a more aggressive manner. Companies will be encouraged by the new development programme to more aggressively improve aspects such as restructuring, rationalising, reducing model proliferation and improving low scale economies for example. Also the APDP will encourage OEMs to increase plant production volumes and ensure that reasonable scale economies are present to develop a domestic component supply industry to a degree. However, the volumes will be insufficient to create a world-class supplier industry. As a result automotive companies will have to be more aggressive in their adoption of more automated production processes and through Automotive Investment Scheme capital investment will increase in both vehicle assemblers and component manufacturers. Component manufacturers indicated that they would invest more in the coming years under the APDP than previously while vehicle assemblers indicated that their investment levels will remain as before. While this is good for the industry, labour is somewhat left out of this: considering the APDP’s focus on increased volumes and capital investments automotive companies are not incentivised to make use of labour-absorbing production processes. The study also found that there is still a need for tariff protection and that the domestic industry would collapse in the face of global competition. The research found that the APDP was compliant with South Africa’s commitments to the World Trade Organisation. Finally, the Department of Trade and Industry’s goal of producing 1.2 million vehicles per annum by 2020 was revealed to be unrealistic and unreachable.
- Full Text:
- Date Issued: 2010
A critical analysis of the tax implications for small and micro businesses
- Authors: Mkhize, Vukani
- Date: 2011
- Subjects: Small business -- Taxation -- Law and legislation , Taxation -- Law and legislation
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8953 , http://hdl.handle.net/10948/1338 , Small business -- Taxation -- Law and legislation , Taxation -- Law and legislation
- Description: The South African economy has seen an increase in small businesses since 1994. This increase has been caused by an increase in unemployment rate and government interventions to promote small businesses. The government has through the National Treasury introduced various tax legislations to simplify and facilitate the tax processes that small businesses have to comply with. The discussion contained in this treatise seeks to critically analyse the tax implications for small and micro businesses. One of the small business tax legislations, Small Business Corporations, is discussed in chapter 2. The Small Business Corporation legislation provides for two key concessions to qualifying small businesses. The first concession is the progressive tax rates that are lower than normal tax rates at taxable income level below R300 000. The second concession is the special capital allowances that the qualifying small business is entitled to. The tax amnesty for small businesses was introduced in July 2006 to provide an opportunity to small businesses which were not up to date with their tax affairs, to regularise their tax affairs. Small businesses had to meet certain requirements and pay an amnesty levy ranging from 2 to 5 percent of their taxable income. The tax amnesty on small businesses was not as effective as intended, however a slight increase in the South African taxpayer base was achieved. The voluntary disclosure programme has recently been introduced in November 2010, to provide an opportunity for all businesses to voluntarily disclose their previous defaults without being subjected to criminal prosecution and penalties. The government further attempted to simplify the tax compliance process by introducing turnover tax legislation. The turnover tax provides for a single tax system that does away with the need to account for normal tax, capital gains tax, secondary tax on companies and value added tax. The turnover tax system is optional to qualifying small businesses. The turnover tax is calculated by simply applying a tax rate to taxable turnover. Small businesses need carefully consider whether turnover tax will be beneficial to them. It is not advisable for small businesses that are making losses to adopt turnover tax. Another small business tax legislation that promises to be effective is the venture capital incentive. This legislation provides for deduction of expenditure actually incurred in the acquisition of shares by qualifying businesses. It appears that, given the challenges that small businesses still face, the government still has a lot more to do to simplify the tax process for small businesses.
- Full Text:
- Date Issued: 2011
- Authors: Mkhize, Vukani
- Date: 2011
- Subjects: Small business -- Taxation -- Law and legislation , Taxation -- Law and legislation
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8953 , http://hdl.handle.net/10948/1338 , Small business -- Taxation -- Law and legislation , Taxation -- Law and legislation
- Description: The South African economy has seen an increase in small businesses since 1994. This increase has been caused by an increase in unemployment rate and government interventions to promote small businesses. The government has through the National Treasury introduced various tax legislations to simplify and facilitate the tax processes that small businesses have to comply with. The discussion contained in this treatise seeks to critically analyse the tax implications for small and micro businesses. One of the small business tax legislations, Small Business Corporations, is discussed in chapter 2. The Small Business Corporation legislation provides for two key concessions to qualifying small businesses. The first concession is the progressive tax rates that are lower than normal tax rates at taxable income level below R300 000. The second concession is the special capital allowances that the qualifying small business is entitled to. The tax amnesty for small businesses was introduced in July 2006 to provide an opportunity to small businesses which were not up to date with their tax affairs, to regularise their tax affairs. Small businesses had to meet certain requirements and pay an amnesty levy ranging from 2 to 5 percent of their taxable income. The tax amnesty on small businesses was not as effective as intended, however a slight increase in the South African taxpayer base was achieved. The voluntary disclosure programme has recently been introduced in November 2010, to provide an opportunity for all businesses to voluntarily disclose their previous defaults without being subjected to criminal prosecution and penalties. The government further attempted to simplify the tax compliance process by introducing turnover tax legislation. The turnover tax provides for a single tax system that does away with the need to account for normal tax, capital gains tax, secondary tax on companies and value added tax. The turnover tax system is optional to qualifying small businesses. The turnover tax is calculated by simply applying a tax rate to taxable turnover. Small businesses need carefully consider whether turnover tax will be beneficial to them. It is not advisable for small businesses that are making losses to adopt turnover tax. Another small business tax legislation that promises to be effective is the venture capital incentive. This legislation provides for deduction of expenditure actually incurred in the acquisition of shares by qualifying businesses. It appears that, given the challenges that small businesses still face, the government still has a lot more to do to simplify the tax process for small businesses.
- Full Text:
- Date Issued: 2011
A critical analysis on how policy and legislation influence the implementation of renewable energy in the Nelson Mandela Bay Municipality
- Mkhonta, Gcebekile Tikhokhile
- Authors: Mkhonta, Gcebekile Tikhokhile
- Date: 2011
- Subjects: Environmental policy -- South Africa , Renewable energy sources -- Law and legislation -- South Africa -- Nelson Mandela Bay Municipality , Energy policy -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/8683 , vital:26420
- Description: Development in this century is facing the critical dilemma brought about by Climate Change and the misuse of natural resources which are being depleted faster than they are being reproduced. Sustainable development offers an on-going call for global action towards mitigating the impact of these changes to ensure that current generations live equitably without infringing on the needs of future generations. Ensuing from Sustainable Development are a variety of initiatives such as Renewable Energy, which are aimed at reducing the amount of greenhouse gases, the main culprits of Climate Change. Many countries around the globe have further tailored Sustainable Development principles into policy and legislation to ensure that development initiatives meet the needs of current generations without compromising those of future generations. This study embarked on a process to evaluate how such policies influence the implementation of Renewable Energy projects in the Nelson Mandela Bay Municipality in Port Elizabeth, South Africa.
- Full Text:
- Date Issued: 2011
- Authors: Mkhonta, Gcebekile Tikhokhile
- Date: 2011
- Subjects: Environmental policy -- South Africa , Renewable energy sources -- Law and legislation -- South Africa -- Nelson Mandela Bay Municipality , Energy policy -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/8683 , vital:26420
- Description: Development in this century is facing the critical dilemma brought about by Climate Change and the misuse of natural resources which are being depleted faster than they are being reproduced. Sustainable development offers an on-going call for global action towards mitigating the impact of these changes to ensure that current generations live equitably without infringing on the needs of future generations. Ensuing from Sustainable Development are a variety of initiatives such as Renewable Energy, which are aimed at reducing the amount of greenhouse gases, the main culprits of Climate Change. Many countries around the globe have further tailored Sustainable Development principles into policy and legislation to ensure that development initiatives meet the needs of current generations without compromising those of future generations. This study embarked on a process to evaluate how such policies influence the implementation of Renewable Energy projects in the Nelson Mandela Bay Municipality in Port Elizabeth, South Africa.
- Full Text:
- Date Issued: 2011
A critical assessment of team building as a tourism offering in the Eastern Cape
- Authors: Blumel, Astrid
- Date: 2016
- Subjects: Social responsibility of business -- South Africa -- Eastern Cape , Tourism -- Marketing
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/6225 , vital:21057
- Description: This study researched team building as a tourism offering. Team building has particular potential to benefit tourism in the Western Region of the Eastern Cape. Team building has grown in popularity and is offered by several tourism operators in the Western Region of the Eastern Cape. Team building can be practiced throughout the year by the use of numerous indoor and outdoor activities thereby attracting participants and tourists. The activity involves a wide range of tourism-related services and facilities which shows its potential value as tourism resource. The research methodology for this study aimed to identify the link between team building and tourism. Additionally, the study draws attention to team buildings possible socio-economic value which is added to a tourism business’s offering range and its effect on the host destination. A survey was conducted among a randomly selected target population representing role-players involved in team building and tourism activities, for which a questionnaire was developed by adapting the SERVPERF model. This enabled the researcher to identify the team building participants’ level of satisfaction with the team building operator, activity and host destination. Emerging from the gained insight into the dynamics between team building offerings and tourism businesses, recommendations have been formulated as to the relevance of team building for a tourism businesses’ offering range and the impact on the host destination. The research study identified numerous beneficial spin-off effects for the Western Region of the Eastern Cape driven from team building activities. These benefits were an increase in awareness of the destination, improved image of the Western Region of the Eastern Cape, and tourist engagement in other tourism offerings during their stay at the destination, among others.
- Full Text:
- Date Issued: 2016
- Authors: Blumel, Astrid
- Date: 2016
- Subjects: Social responsibility of business -- South Africa -- Eastern Cape , Tourism -- Marketing
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/6225 , vital:21057
- Description: This study researched team building as a tourism offering. Team building has particular potential to benefit tourism in the Western Region of the Eastern Cape. Team building has grown in popularity and is offered by several tourism operators in the Western Region of the Eastern Cape. Team building can be practiced throughout the year by the use of numerous indoor and outdoor activities thereby attracting participants and tourists. The activity involves a wide range of tourism-related services and facilities which shows its potential value as tourism resource. The research methodology for this study aimed to identify the link between team building and tourism. Additionally, the study draws attention to team buildings possible socio-economic value which is added to a tourism business’s offering range and its effect on the host destination. A survey was conducted among a randomly selected target population representing role-players involved in team building and tourism activities, for which a questionnaire was developed by adapting the SERVPERF model. This enabled the researcher to identify the team building participants’ level of satisfaction with the team building operator, activity and host destination. Emerging from the gained insight into the dynamics between team building offerings and tourism businesses, recommendations have been formulated as to the relevance of team building for a tourism businesses’ offering range and the impact on the host destination. The research study identified numerous beneficial spin-off effects for the Western Region of the Eastern Cape driven from team building activities. These benefits were an increase in awareness of the destination, improved image of the Western Region of the Eastern Cape, and tourist engagement in other tourism offerings during their stay at the destination, among others.
- Full Text:
- Date Issued: 2016
A critical evaluation of the performance management system used by Nampak Research and Development
- Authors: Solomons, Neville
- Date: 2006
- Subjects: Performance -- Management , Package goods industry -- South Africa , Organizational effectiveness -- Evaluation
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8753 , http://hdl.handle.net/10948/610 , Performance -- Management , Package goods industry -- South Africa , Organizational effectiveness -- Evaluation
- Description: Introduction: Performance management is an important driver in most companies today. Companies regard this as the tool to ensure that the people working for them will deliver as per the agreed contract and objectives which were set mutually. This study will reveal the importance of a well managed performance management system and what benefits one will derive from it. Intent: The purpose of this research project is to conduct a critical analysis of the performance management system used by Nampak Research and Development. They have been using a system since 2001 to the present without any changes to the system. The study focused on key areas to ascertain the level of change in the above respect that needs to take place. The study addressed (a) the understanding of performance management, (b) the management attitude towards performance management, (c) staff development, (d) the mentoring system, and (e) the performance appraisal method used. Findings: the main findings were that: (a) loss of management skill due to retirement, (b) staff has a negative attitude towards the performance management system, (c) staff does not trust the system, (d) management is the only group that is positive about the system, (e) there are no staff development strategies and no staff development, (f) ineffective mentoring system, (g) no mentor and mentee relationship, and (h) the performance appraisal method raised concerns in terms of departments not being consistent with the rating scores. Conclusion: the researcher has recommended what needs to be put in place to help the system work. Due to the complexity of the system, the researcher then recommended that a specialist in the field of performance management be approached to resolve the situation.
- Full Text:
- Date Issued: 2006
- Authors: Solomons, Neville
- Date: 2006
- Subjects: Performance -- Management , Package goods industry -- South Africa , Organizational effectiveness -- Evaluation
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8753 , http://hdl.handle.net/10948/610 , Performance -- Management , Package goods industry -- South Africa , Organizational effectiveness -- Evaluation
- Description: Introduction: Performance management is an important driver in most companies today. Companies regard this as the tool to ensure that the people working for them will deliver as per the agreed contract and objectives which were set mutually. This study will reveal the importance of a well managed performance management system and what benefits one will derive from it. Intent: The purpose of this research project is to conduct a critical analysis of the performance management system used by Nampak Research and Development. They have been using a system since 2001 to the present without any changes to the system. The study focused on key areas to ascertain the level of change in the above respect that needs to take place. The study addressed (a) the understanding of performance management, (b) the management attitude towards performance management, (c) staff development, (d) the mentoring system, and (e) the performance appraisal method used. Findings: the main findings were that: (a) loss of management skill due to retirement, (b) staff has a negative attitude towards the performance management system, (c) staff does not trust the system, (d) management is the only group that is positive about the system, (e) there are no staff development strategies and no staff development, (f) ineffective mentoring system, (g) no mentor and mentee relationship, and (h) the performance appraisal method raised concerns in terms of departments not being consistent with the rating scores. Conclusion: the researcher has recommended what needs to be put in place to help the system work. Due to the complexity of the system, the researcher then recommended that a specialist in the field of performance management be approached to resolve the situation.
- Full Text:
- Date Issued: 2006
A critical examination of the income tax provisions relating to the taxation of foreign income of residents as defined
- Authors: Smith, William Nevel
- Date: 2004
- Subjects: Income tax -- South Africa , Income tax -- Foreign income -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8961 , http://hdl.handle.net/10948/d1019676
- Description: The Budget speech of 23 February 2000 by the Minister of Finance marked the introduction of significant changes to the income tax system of the Republic of South Africa (Republic). A residence-based system of taxation (RBT) was adopted for years of assessment commencing on or after 1 January 2001 and Capital Gains Tax (CGT) was introduced with effect from 1 October 2001. According to the 2000 Budget Review a move to a residence-based system would significantly broaden the tax base, limit opportunities for tax arbitrage and bring the tax system in line with generally accepted international practice. The relaxation of exchange controls for South African residents with effect from 1 July 1997 made it possible for residents to invest limited funds offshore. The Fifth Interim Report of the Katz Commission suggested that if exchange controls were relaxed, the taxation of active income should remain on a source basis, but that passive income should be taxed on a residence basis. As a result deemed source rules in the form of section 9C and 9D were introduced into the Act with effect from 1 July 1997 and applied to “investment income” as defined. Section 9C taxed investment income of both residents and non-residents (from activities carried on by a permanent establishment in the Republic). Section 9D taxed investment income of controlled foreign entities and investment income arising from donations, settlements or other dispositions in the hands of residents. The taxation of foreign dividends with effect from 23 February 2000 as a first phase in the move to a residence based system, lead to the introduction of s 9E. Foreign Dividends were taxed in the hands of residents subject to certain exemptions. The basic interest exemption was extended to foreign dividends. Section 6quat was revised to extend the rebate to foreign dividends and profits of a company from which dividends were declared. Section 9D was amended to cater for foreign dividends received by or accrued to controlled foreign entities. The implementation of a full residence-based system of taxation with effect from years of assessment commencing on or after 1 January 2001 required amendments to various sections of the Income Tax Act as well as the introduction of new sections. A residence minus system was adopted which means that residents as defined are now taxed on their world- wide income with certain exemptions. Non-residents are taxed on their income from sources within or deemed to be within the Republic. The provisions relating to the taxation of foreign income of residents is complex; adding to the complexity is the fact that several changes have already been made to these provisions since the inception of the world-wide basis of taxation. The provisions must also be interpreted against the background of any double taxation agreement (DTA) between the Republic and the relevant foreign country as the applicable DTA may override the Republic domestic legislation. For purposes of this treatise the amending Acts enacted up to the end of December 2003 are taken into account. Hardly five years after the Katz commission of inquiry into the tax structure concluded that RBT and CGT were too complicated to be administered by SARS, the implementation of RBT and CGT were announced in the 2000 Budget. A detailed examination of the provisions relating to foreign income of residents as defined was undertaken. Interpretational issues to be clarified by legislation and certain planning issues are highlighted. It is essential to understand and carefully consider the Republic tax laws and the relevant double taxation agreements, for the successful application of the provisions. Careful planning before concluding transactions is of vital importance in order to avoid or minimize any unwanted tax consequences resulting from the RBT and CGT provisions.
- Full Text:
- Date Issued: 2004
- Authors: Smith, William Nevel
- Date: 2004
- Subjects: Income tax -- South Africa , Income tax -- Foreign income -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8961 , http://hdl.handle.net/10948/d1019676
- Description: The Budget speech of 23 February 2000 by the Minister of Finance marked the introduction of significant changes to the income tax system of the Republic of South Africa (Republic). A residence-based system of taxation (RBT) was adopted for years of assessment commencing on or after 1 January 2001 and Capital Gains Tax (CGT) was introduced with effect from 1 October 2001. According to the 2000 Budget Review a move to a residence-based system would significantly broaden the tax base, limit opportunities for tax arbitrage and bring the tax system in line with generally accepted international practice. The relaxation of exchange controls for South African residents with effect from 1 July 1997 made it possible for residents to invest limited funds offshore. The Fifth Interim Report of the Katz Commission suggested that if exchange controls were relaxed, the taxation of active income should remain on a source basis, but that passive income should be taxed on a residence basis. As a result deemed source rules in the form of section 9C and 9D were introduced into the Act with effect from 1 July 1997 and applied to “investment income” as defined. Section 9C taxed investment income of both residents and non-residents (from activities carried on by a permanent establishment in the Republic). Section 9D taxed investment income of controlled foreign entities and investment income arising from donations, settlements or other dispositions in the hands of residents. The taxation of foreign dividends with effect from 23 February 2000 as a first phase in the move to a residence based system, lead to the introduction of s 9E. Foreign Dividends were taxed in the hands of residents subject to certain exemptions. The basic interest exemption was extended to foreign dividends. Section 6quat was revised to extend the rebate to foreign dividends and profits of a company from which dividends were declared. Section 9D was amended to cater for foreign dividends received by or accrued to controlled foreign entities. The implementation of a full residence-based system of taxation with effect from years of assessment commencing on or after 1 January 2001 required amendments to various sections of the Income Tax Act as well as the introduction of new sections. A residence minus system was adopted which means that residents as defined are now taxed on their world- wide income with certain exemptions. Non-residents are taxed on their income from sources within or deemed to be within the Republic. The provisions relating to the taxation of foreign income of residents is complex; adding to the complexity is the fact that several changes have already been made to these provisions since the inception of the world-wide basis of taxation. The provisions must also be interpreted against the background of any double taxation agreement (DTA) between the Republic and the relevant foreign country as the applicable DTA may override the Republic domestic legislation. For purposes of this treatise the amending Acts enacted up to the end of December 2003 are taken into account. Hardly five years after the Katz commission of inquiry into the tax structure concluded that RBT and CGT were too complicated to be administered by SARS, the implementation of RBT and CGT were announced in the 2000 Budget. A detailed examination of the provisions relating to foreign income of residents as defined was undertaken. Interpretational issues to be clarified by legislation and certain planning issues are highlighted. It is essential to understand and carefully consider the Republic tax laws and the relevant double taxation agreements, for the successful application of the provisions. Careful planning before concluding transactions is of vital importance in order to avoid or minimize any unwanted tax consequences resulting from the RBT and CGT provisions.
- Full Text:
- Date Issued: 2004