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n Kritiese evaluering van die verblyfbeginsel as belastingbasis in Suid-Afrika

dc.contributor.advisorVan Schalkwyk, C. J.
dc.contributor.authorDe Jongh, R. B. (Robert Barnard)
dc.contributor.otherStellenbosch University. Faculty of Economic and Management Sciences. School of Accounting.en_ZA
dc.date.accessioned2012-08-27T11:35:30Z
dc.date.available2012-08-27T11:35:30Z
dc.date.issued2003-04
dc.identifier.urihttp://hdl.handle.net/10019.1/53520
dc.descriptionThesis (MAcc)--Stellenbosch University, 2003.en_ZA
dc.description.abstractENGLISH ABSTRACT: Internationally there are mainly two principles on which taxation systems have been based, namely the source and residence principles. Until the end of 2000 the South African tax system was based on the source and deemed source system. In the budget speech of 23 February 2000 it was announced by the Minister of Finance that the residence principle would replace the source and deemed source system as tax base with effect from the 1st of January 2001. Residence-based tax was implemented two years ago and the question can be asked whether the implementation of this principle was indeed sensible. This question was answered by adjudicating whether the residence-based system in South Africa was fair and efficient. Fairness was evaluated with reference to the benefit principle and the ability-to-pay principle. Efficiency of the residence principle as taxation base was evaluated with reference to the following criteria: • Ability to generate income for the state. • Adherence to the concept of neutrality. • Ability to create a favourable investment climate. • Compatibility of the residence principle as documented in the Act with international legislation and convensions. • Administrative efficiency. • Ability of the tax system to prevent tax avoidance. • Ability of the tax system to prevent and alleviate double taxation. • Competitiveness of South African residents in the international market and the ability of the tax system to stimulate economic growth. • Ability of the system to tax income generated by electronic commerce. The conclusion is made that the residence based tax system is indeed fair with regard to residents and non-residents respectively. The conclusion is also made that the residence based tax system is efficient. Certain aspects must however be adressed to improve the efficiency of the residence-based tax system. In the whole it was found that the implementation of the residence based tax system was indeed a sensible one.en_ZA
dc.description.abstractAFRIKAANSE OPSOMMING: Internasionaal word daar hoofsaaklik van twee grondslae, naamlik die bron en die verblyfbeginsel, gebruik gemaak vir die berekening van inkomstebelasting. Tot aan die einde van 2000 is die bron en geagte bronstelsel in Suid-Afrika toegepas. In die begrotingsrede van 23 Februarie 2000 het die Minister van Finansies aangekondig dat die verblyfbeginsel die bron en geagte bronstelsel met ingang 1 Januarie 2001 sal vervang. Die verblyfbeginsel as belastingbasis is reeds twee jaar gelede geïmplementeer en die vraag word gevra of die implementering van die beginsel as belastingbasis wel sinvol was. Die vraag is beantwoord met die kritiese evaluering van die verblyfbeginsel as belastingbasis in Suid-Afrika aan die hand van regverdigheid en doeltreffendheid. Regverdigheid word beoordeel aan die hand van die voordeelbeginsel en die vermoë-om-tebetaal- beginsel. Beoordeling van die doeltreffendheid van die verblyfbeginsel as belastingbasis het plaasgevind aan die hand van die volgende kriteria: • Vermoë om inkomste vir die staatskas te genereer. • Nakoming van die beginsel van neutralteit. • Vermoë om 'n gunstige beleggingsomgewing te skep. • Aanpasbaarheid van die verblyfbeginsel, soos vervat in die Wet, by internasionale belastingwetgewing en konvensies. • Administratiewe effektiwiteit. • Vermoë om belastingvermyding te voorkom. • Vermoë om belastingverligting te voorkom en te verlig. • Mededingendheid van Suid-Afrikaanse inwoners in die internasionale mark en die vermoë om ekonomiese groei te stimulering. • Vermoë van die stelsel om inkomste gegenereer uit E-handel te belas. Die gevolgtrekking word gemaak dat die verblyfbeginsel regverdig is met betrekking tot inwoners en nie-inwoners, onderskeidelik. Verder is gevind dat die verblyfbeginsel wel doeltreffend is. Sekere aspekte moet egter aangespreek word om die doeltreffendheid van die stelsel te verbeter. In die geheel is bevind dat die implementering van die verblyfbeginsel as belastingbasis wel sinvol is.af_ZA
dc.format.extent72 p.
dc.language.isoaf_ZAaf_ZA
dc.publisherStellenbosch : Stellenbosch Universityen_ZA
dc.subjectTaxation -- South Africaen_ZA
dc.subjectIncome tax -- South Africaen_ZA
dc.subjectIncome tax -- Law and legislation -- South Africaen_ZA
dc.subjectDissertations -- Accountancyen_ZA
dc.subjectTheses -- Accountancyen_ZA
dc.titlen Kritiese evaluering van die verblyfbeginsel as belastingbasis in Suid-Afrikaaf_ZA
dc.typeThesisen_ZA
dc.rights.holderStellenbosch Universityen_ZA


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