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 109 for “"tax system"”.
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Revenue productivity of the tax system in Namibia
The analysis shows that the tax system in Namibia is highly elastic and also buoyant, as the coefficients, which are more than unity, show. For individual taxes, the high elasticity is found on international taxes such as export duty on diamonds, followed by the customs receipts. The direct taxes …
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A group income tax system for South Africa
This thesis establishes a group income tax system for South Africa so that equity may be achieved between the burden of company income tax borne by shareholders who invest in companies that are structured through subsidiaries and shareholders that invest in companies that are structured through …
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Increasing progressivity in South Africa's personal income tax system
… past, present and future personal income tax progressivity in South Africa. It is divided into two main sections. The first section investigates changes in progressivity between tax years 1996 and 2017. Using the Kakwani index I find increased progressivity over this time period. However, …
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The Structure and Administration of The Eastern Nigerian Tax System
Made available in DSpace on 2014-12-09T19:32:09Z (GMT). No. of bitstreams: 1 6812213.pdf: 8011915 bytes, checksum: c17fd5a75a7ff92979154fa96104c345 (MD5) Previous issue date: 1968
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The influence of social norms and tax system on tax compliance
Governments derive its major part of revenue from tax. A tax is compulsory and mandatory contribution to the government from its subjects. It is mandatory to the sense that there is a legal document giving the government the mandate to collect such contribution. Imposition of tax, therefore, …
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A qualitative and quantitative analysis of the South African tax system, 1995-2005
… and effectiveness of the South African tax system in terms of revenue collection, exploitation of statutory tax bases and the achievement of fiscal policy goals. The evaluation is undertaken via the development of qualitative and quantitative testing frameworks, based on the collation of …
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Is the time now ripe for South Africa to introduce a formal group tax system?
The possible introduction of a group tax regime in South Africa has for some time been the subject of debate. In its third interim report the Katz commission recommended that South Africa employ a consolidation method of group taxation, this same method of group taxation was also proposed by the …
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The analysis of revenue productivity of the tax system in South Africa applying the Buoyancy and Elasticity measures
… and increased government debt. Evaluating tax productivity and system effectiveness gains importance in identifying revenue sources, areas for improvement, and ensuring fiscal stability. This paper focuses on buoyancy and elasticity measures to assess tax system responsiveness to economic …
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Tax compliance in Tanzania : an analysis of law and policy affecting voluntary taxpayer compliance
This study examines the problem of low level tax compliance in Tanzania. It proceeds from the premise that high level taxpayer compliance is essential to the success of the tax system. Unless taxpayer compliance is achieved at sufficient levels, the performance of the tax system will be …
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Lietuvos mokesčių sistemos vertinimas remiantis V. Tanzi kvalifikaciniais diagnostiniais rodikliais ir klasikiniais apmokestinimo principais 2004 - 2014 metų laikotarpiu /
Four methods of different content for assessing tax systems are discussed, i.e. V. Tanzi’s qualification diagnostic indicators, J. B. S. Gill's diagnostic indicators, tax burden and the classical taxation principles and related descriptive indicators. The second part is an empirical research of the …
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Resolving double non-taxation : issues regarding the foreign employment income exemption in South Africa
… to 2001 South Africa applied the source-based tax system. From the years of assessment commencing on or after 1 January 2001, South Africa introduced the residence-based tax system. The introduction of residence-based income tax means that South African residents are liable for tax based on …
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A feasibility study of group taxation in South Africa
Group taxation has been reported by some tax analysts as being a means to attract and increase foreign investment into South Africa, which could result in an increase in South Africa’s existing tax base. South Africa tax legislation currently provides for some forms of group tax relief, which is …
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A theoretical and empirical investigation into the design and implementation of an appropriate tax regime: an evaluation of Nigeria's petroleum taxation arrangements.
… in the design and implementation of a petroleum tax system. Its main objective is to examine whether the Nigerian petroleum tax system is appropriately designed to achieve the benefits the country desires from its petroleum contractual arrangements. Informed by the literature reviewed, economic …
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Trading stock : a critical analysis of the application of Section 1 of the Income Tax Act no 58 of 1962
The right to tax is traditionally based on connection to jurisdiction. Taxation is divided into international and domestic systems. An international tax system subjects its residents to tax on their income from all around the world while a domestic tax system subjects its residents to tax only on …
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Income taxation by residence and/or source in Lesotho
"The Income Tax Acts themselves impose a territorial limit; either that from which the taxable income is derived must be situate in the United Kingdom or the person whose income is to be taxed must be resident there", per Lord Herschell in Colquhoun v Brooks (1889) 2 TC 490 at 498 These remarks by …
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The determinants of tax evasion amongst small and medium - sized enterprises (SMEs): Evidence from Limpopo Province, South Africa
Tax evasion presents a major socio-economic obstacle to progress in numerous developing nations. It is widely practiced in South Africa, weakening the government's primary funding source for public spending. This study sought to pinpoint the primary factors that impact tax evasion in Small and …
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A tributação como instrumento de proteção ambiental no Brasil
… this purpose, including the possibility of using taxation. Several principles both constitutional, as infraconstitucional, support the use of taxation as a legal instrument to protect the environment. There is an intense legal debate about the suitability, characteristics, purposes and principles …
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Group taxation of tightly-held qualifying groups in South Africa
Currently, companies are taxed on an individual basis in South Africa and there is no provision for the offsetting of profits and losses of different companies within a tax group. Admittedly, businesses have the option to operate under a single divisionalised entity whereby they are able to enjoy …
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