Belastingverligting as moontlike aansporingsmaatreël in die grondhervormingsproses
| dc.contributor.advisor | Koekemoer, A. D. | |
| dc.contributor.author | Kotze, Wilmien | |
| dc.date.accessioned | 2019-07-12T08:27:24Z | |
| dc.date.available | 2019-07-12T08:27:24Z | |
| dc.date.issued | 2018-12 | |
| dc.description.abstract | 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. | en_ZA |
| dc.description.abstract | Afrikaans: Sedert 1994 is ʼn wye verskeidenheid beleide ontwikkel, programme geloods en wetgewing geproklameer ten einde grondhervorming in Suid-Afrika te bevorder. Die noodsaaklikheid vir grondhervorming blyk duidelik uit die bestudering van die geskiedenis. Ten spyte van ʼn verskeidenheid beleide en wetgewing, wat in die laaste 24 jaar toegepas is, is grondhervorming in Suid-Afrika tot dusver glad nie geslaagd nie. Die dringendheid van suksesvolle grondhervorming blyk duidelik uit onlangse radikale uitsprake deur politici en voorgestelde wetgewing wat afgekondig is. Die regerende African National Congress (ANC) se amptelike beleid van onteiening sonder vergoeding, wat in Desember 2017 aangeneem is, is kommerwekkend as moontlike gevolge daarvan bestudeer word. Dit is dus belangrik dat die regering se huidige belastingstelsel nie grondhervorming terughou nie. Tot op hede is die invloed van belastingmaatreëls op die grondhervormingsproses nog nie ondersoek nie. Hierdie studie het ten doel om die rol wat belasting in die grondhervormingsproses in Suid-Afrika speel, te ondersoek. Alvorens moontlike belastingverligting ondersoek kon word, moes die faktore wat in die pad van suksesvolle grondhervorming staan, vasgestel word. Ten einde die sukses van grondhervorming in die toekoms te bevorder, sal hierdie faktore aangespreek moet word om sodoende struikelblokke uit die weg te ruim. Belastingverligting, wat moontlik van die faktore kan aanspreek, is dus geïdentifiseer. ʼn Literatuurstudie is onderneem ten einde die faktore, wat die sukses van grondhervorming verhoed, te identifiseer. Die mate waartoe belastingwetgewing die geïdentifiseerde faktore ondersteun, al dan nie, is gebruik as ʼn konseptuele raamwerk waarteen huidige belastingwetgewing gemeet is. Daaruit blyk dat huidige belastingwetgewing ten opsigte van grondhervorming tekort skiet, en dat daar geleenthede vir verbetering bestaan. Die studie maak aanbevelings rondom wysigings aan bestaande belastingwetgewing aangaande grondhervorming, sowel as algemene belastingwetgewing, ten einde die grondhervormingsproses te bevorder. Daar word hoofsaaklik van ʼn regsdoktrinale navorsingsmetodologie gebruik gemaak. | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11660/10124 | |
| dc.language.iso | en | en_ZA |
| dc.publisher | University of the Free State | en_ZA |
| dc.rights.holder | University of the Free State | en_ZA |
| dc.subject | Dissertation (M.Com. (Accounting))--University of the Free State, 2018 | en_ZA |
| dc.subject | Land reform | en_ZA |
| dc.subject | Tax relief | en_ZA |
| dc.subject | Restitution | en_ZA |
| dc.subject | Black economic empowerment | en_ZA |
| dc.subject | Land ownership | en_ZA |
| dc.subject | Fiscal measures | en_ZA |
| dc.title | Belastingverligting as moontlike aansporingsmaatreël in die grondhervormingsproses | en_ZA |
| dc.type | Dissertation | en_ZA |