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Kapitaalwinsbelasting en die toekomstige implementering daarvan in Suid-Afrika

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dc.contributor.author Roesch CR en
dc.date.accessioned 2016-09-22T07:16:34Z
dc.date.available 2016-09-22T07:16:34Z
dc.date.created 1993 en
dc.date.submitted 1995 en
dc.identifier.uri http://hdl.handle.net/20.500.11892/10073
dc.description.abstract No definition of a capital gain is contained in the Income Tax Law. The intention of the taxpayer is conclusive in determining whether a profit is of a capital nature and, therefore, tax free. The legislation concerning capital gains tax as presently applied in the United Kingdom has been used as a basis for discussion of the characteristics of the tax in overseas countries. Flowing from this, recommendations are made regarding the features that the tax should encompass in South Africa. There are different approaches regarding the rate at which the tax must be levied and the recommendation is that individuals and trusts should be taxed at the lower of the average tax rate for the present year on normal tax or 30%, whilst companies should be taxed at a flat rate of 30%. Certain assets should not be subject to capital gains tax, and there should be relief in the form of indexing and roll-over on specific other assets. The arguments for and against the institution of such a tax are discussed and the conclusion drawn that the low contribution of such a tax might not measure up to the added administrative burden resulting therefrom. en
dc.language Afrikaans en
dc.subject Accounting en
dc.subject Tax en
dc.title Kapitaalwinsbelasting en die toekomstige implementering daarvan in Suid-Afrika en
dc.type Masters degree en
dc.description.degree MCom en


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