Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 10 of 10 for “"Customs and excise"”.
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Comparison on the rules of origin for customs and excise
South Africa is currently an emerging economy and has various trade agreements with the United States of America and the United Kingdom according to which South Africa enjoys different preferential rules of origin. In some respects, current customs and excise legislation relating to rules of origin …
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The constitutionality of sections 88 and 90 of the Customs and Excise Act 91 of 1964
… attempts to determine to what extent sections 88 and 90 of the Customs and Excise Act 91 of 1964 comply with the constitutional right to just administrative action, read with the provisions of the Promotion of Administrative Justice Act 3 of 2000. As international trade increases, it is …
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The role of market-based instruments that use existing markets to promote energy efficiency in South African industry
… in this regard are the additional investment and energy efficiency allowances available under s12I and s12L of the Income Tax Act 58 of 1962, the electricity levy implemented under the Customs and Excise Act 91 of 1964, Eskom's Demand Side Management (DSM) programme and NERSA's proposed …
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Simulation discussed : tax avoidance in the common law
… its legislated cohorts, viz. both the specific and general anti-avoidance provisions contained in the various tax statutes. Building on the principles established in Zandberg v Van Zyl, Dadoo Ltd and others v Krugersdorp Municipal Council and Commissioner of Customs and Excise v Randles Brothers …
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An investigation into consumer motives in purchasing counterfeit luxury branded products at the China Town in Windhoek Namibia
Counterfeiting has become an economic problem and has led to a variety of countermeasures based on lawful, political, administrative, or business techniques. In order to develop appropriate countermeasures, an understanding of the general phenomenon of counterfeiting as well as the specific reasons …
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Casting a wider legal fishnet: Assessing opportunities to combat fisheries crime with a focus on the South African abalone poaching and trafficking crisis
… industry for human prosperity worldwide as fish and fish products are among the most-traded food commodities worldwide. However, the fisheries sector is linked to a high degree of illegality. Fisheries crime is a multifaceted phenomenon – frequently transnational and organised in nature – which …
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An investigation into the staff retention strategy in the public sector : a case study of Vhembe District, Limpopo Province
… is an amalgamation of the former Departments of Customs and Excise, and the Receiver of Revenue. Public workers (SARS) obtained full autonomy from the Government in October 1997 in order for it to administer its own affairs. Government Sector has since made great strides in transforming its …
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Counter-discursive strategies in first-world migrant writing
… analytical discussion of contemporary fictional and autobiographical narratives by migrants who write in a language other than their mother tongue and/or grew up in a bilingual environment. While not all literature by ethnic minority writers is necessarily concerned with the experience of growing …
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Harbour policing : a criminological investigation
… in terms of the proclamation of The Railways and Harbours Regulation, Control and Management Act, Act 22 of 1916, as well as the period following 1916 which paved the way for the dawn of the reorganization of Harbour Policing as an official police force on 1 July 1934 and thereafter. Secondly, …
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An analysis of South African Revenue Service powers to request relevant material as it pertains to the so-called ‘lifestyle questionnaire’.
… the Tax Administration Act No. 28 of 2011 (TAA) and the Constitution of the Republic of South Africa, 1996 (the Constitution). Furthermore, the definition of “relevant material’ was discussed in order to establish whether or not a “lifestyle questionnaire” falls within the broad definition of …