School of Accountancy

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Browsing School of Accountancy by Author "Koekemoer, A. D."

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    Belastingverligting as moontlike aansporingsmaatreël in die grondhervormingsproses
    (University of the Free State, 2018-12) Kotze, Wilmien; Koekemoer, A. D.
    English: Many policies have been developed, programmes launched and legislation proclaimed since 1994 to promote land reform in South Africa. The need for land reform is clear from studying its history. Despite a number of policies and legislative decisions over the past 24 years, land reform in South Africa has not been successful thus far. Radical pronouncements and proposed legislation currently circulating show the urgent need for successful land reform. The ruling ANC adopted an official policy of land expropriation without compensation in December 2017, which raises concern if the possible consequences of this policy is analysed. It is, therefore, important that government’s current tax regime is not a hindrance to land reform. To this day, the implications of tax measures on the land reform process has not been investigated. The purpose of this study is to investigate the role that taxation plays in the land reform process in South Africa. Before considering potential tax relief, the factors that are preventing successful land reform, first had to be determined. These factors should be addressed in order to eliminate obstacles in the way of successful land reform. Tax relief, that could possibly address some of these factors, were identified in this study. A literature study was undertaken to identify the factors preventing the success of land reform. The degree to which tax relief supports or inhibits these factors was used as a conceptual framework against which current tax relief was measured. It appears that current tax legislation pertaining to land reform is lacking and there are opportunities for improvement. This study makes recommendations with regard to amendments to existing tax legislation on land reform, as well as general tax lexislation in order to advance the land reform process. A legal doctrinal research methodology is used.