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 5 of 5 for “"Taxation--Law and legislation--South Africa"”.
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Multiple tax amnesties and compliance in South Africa
… for the Degree of Master of Technology: Taxation, Durban University of Technology, 2013.
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Taxpayer behavioural factors influencing entrenched tax gaps
… of the Degree of Master of Accounting: Taxation, Durban University of Technology, Durban, South Africa, 2021.
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International tax planning considerations for South African emigrants
… 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 domestic tax laws in Australia. …
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An analysis of the anti-avoidance provision S.103 of the South African Income Tax act
The South African Income Tax Act contains a number of specific anti-avoidance sections, as well as a general anti-avoidance section. This dissertation will focus on the general anti-avoidance section 103 of the Income Tax Act No. 58 of 1962 and highlight the individual requirements and their …
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Overpayment of tax: when does a taxpayer have a right to repayment
A recent decision of the House of Lords in England, Woolwich Building Society v Inland Revenue Commissioners (No 2) (1), is of great importance for taxpayers and has impact in the fields of constitutional, public and tax law. Although a decision of the courts of England, it has great significance …