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 20 of 50 for “"Tax laws"”.
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Assessment of provisional taxpayers compliance with tax laws: A case for Oshakati Office
… was to make an assessment of the provisiona l taxpayers· compliance with tax laws at the Oshakati Inland Revenue Offi ce. The study seek answer to the fo llowing resea rch questions; (I ) What is the level of compliance to tax laws among the provisional tax payers registered with the IRD …
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Investors' deductions and allowances in film funds : German and South African income tax laws compared
By comparing the income tax allowances and deductions for private investors in film production funds in Germany and in South Africa, the author aims to show how the governments of these two countries are taxing private individuals who invest in film funds, i.e. what incentives are offered to such …
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An investigation of the effects of complexity in federal income tax laws on the compliance of nonresident students
… the impact of complexity in federal income tax laws on taxpayer compliance. The primary research question is: Is complexity in the tax law associated with noncompliance? The research is unique in that previous work has not yet demonstrated an a priori circumstance in which taxpayers do not …
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The Effect of E- Commerce on Tax Laws in Tanzania (The Case Study of Income Tax and VAT Laws Administered by the Tanzania Revenue Authority).
Income Tax and VAT laws are among several domestic legislations administered by the Tanzania Revenue Authority; which is a statutory body established in the year 19961 as a semi-autonomous body charged among other things with the major function of collecting and accounting for all taxes due to the …
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The financial impact of direct and indirect taxes on a company in Business Rescue
… economy and contribute significantly to the tax revenue of the country through both direct and indirect taxes. As a result of the 2007/2008 financial crisis businesses, especially private companies, have been under increasing financial pressure with many companies finally being liquidated as …
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International tax planning considerations for South African emigrants
… paper is to outline the international income tax implications facing a South African emigrant. The discussion that follows is based on an individual or family emigrating from South Africa to Australia. The reason why I have chosen Australia is because I have a detailed knowledge of the …
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The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa
… for multilateral international co-operation in tax affairs: While some measures have been taken in the past to create some form of multilateral co-operation in respect of the enforcement of domestic tax laws, these have been limited either in scope or in scale, or both. This paper seeks to …
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Analysis and restoration of a 1960s ear vacuum tube AM-FM reflex receiver
… reflex receiver. External influences such as tax laws necessitated clever designs to minimize the use of expensive vacuum tubes in radios. The thesis work yielded a thorough description of the circuits, the successful restoration of the radio to nominal operation, and concluded with a brief …
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Taxation in relation to trusts: an introduction
… the focus of this paper is an introduction to taxation in relation to the Trust as established in South African Law today it is clear that tax law and legislation is extremely complex in its diverse application. It is accordingly beyond the scope of this paper to provide a detailed analysis of …
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A theoretical and empirical analysis of the effects of deregulation in the 1980's on S&L asset portfolios
… and Wolkowitz (1977) model which emphasize after-tax profit maximization (tax laws reward specialization in housing related assets), constrain diversification into non-housing related assets, and differentiate between mutual and stock associations. Using the method of Lagrange multipliers, an …
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The practical protection of taxpayers' rights in Mauritius: a legal analysis of the application of the minimum standards established by the international fiscal association in its general report in 2015
The effective protection of taxpayers' rights has not kept pace with the ongoing internationalisation of tax laws. The International Fiscal Association sought to clear this gap by drawing from the experiences of various countries on the subject. This endeavour culminated into a report in 2015 …
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A comparative analysis of the concept of fiscal jurisdiction in income tax law
… rules of fiscal jurisdiction as well as the tax consequences resulting from the application of these rules, as implemented in the national tax law of the chosen jurisdictions. In essence, there are two main rules, which give content to the chosen theory of fiscal jurisdiction, mainly source …
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The relevance of the OECD BEPS action plan 2 recommnedations for selected aspects of cross border arbitrage through selected hybrid instruments and entity arrangements in South African Income Tax Law
… recommendations on domestic law and double tax convention measures. This dissertation assesses the potential implication of these recommendations for South Africa's tax laws and double tax conventions as these relate to cross border financing arrangements between two taxpayers using hybrid …
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Harmonization of the National Tax Legislation in Integration Associations (the European Union and Eurasian Economic Union)
… is given to the process of harmonization of tax legislation within the framework of various integration associations. The harmonization of tax legislation not only contributes to the proper functioning of the internal market but can also be considered in a broader sense as a tool for the …
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When Ambivalence Kills: The West and InternationalHIV Relief in Post-Socialist Russia
… affects on HIV such as stigma, faulty drug laws, and the limits imposed on domestic NGOs by Russian tax laws. Additionally, I provide evidence suggesting that internationally-funded NGOs exacerbate existing conditions through their use of culturally ignorant funding practices and alienating …
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Salters, Inc.
… spread over seven floors. Because of the income tax laws of the time, the Salters found it to their advantage to maintain two separate corporations. One corporation called Salters Real Estate Company, owned and leased the buildings to Salters, Inc. the retailing company.
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South Africa's Restrictions on Interest Deductions and Their Compatibility with the Non-Discrimination Provisions of the 2017 Version of the OECD Model
… whether South Africa's interest deduction tax laws are compatible with selected aspects of their Double Taxation Treaties that are based on the 2017 OECD Model Tax Convention. This dissertation will outline and examine the innerworkings of three of South Africa's domestic interest deduction …
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What causes reduced tax morality and how can it be improved?
There has been a notable decline in the tax morality of South African taxpayers over the years. Tax morality is a term defined as the willingness of individuals to pay tax and comply with tax laws1 . The concerns over the decline in tax morality were raised by the National Treasury when discussing …
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