An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose.

In this study, after providing background on the co-operative movement both internationally and in the South African context and an indication of what the success of the co-operative sector could mean for South Africa from a socio-economic perspective, an analysis of the tax legislation as it relates to co-operatives is conducted. The analysis tracks the development of the legislation since the introduction of the Income Tax Act No 58 of 1962.

Grantor dc:publisher.institution

Department of Commercial Law

Year dc:date.issued

2012

Author dc:creator

• Wheeler, Tracy Lyn

Advisor dc:contributor.advisor

• Roeleveld, Jennifer

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/12204

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/12204