The taxation of the “sharing economy” in South Africa
- Authors: Gumbo, Wadzanai Charisma
- Date: 2019
- Subjects: Corporations -- Taxation Taxation -- South Africa Value-added tax -- Law and legislation -- South Africa Double taxation -- South Africa Tax evasion -- South Africa Income tax -- Law and legislation -- South Africa Tax administration and procedure -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/64045 , vital:28525
- Description: The research examined whether the services provided by the “sharing economy” platforms are adequately dealt with by the current South African tax systems. In addressing this main goal, the research analysed how the South African tax systems deal with the income and expenses of Uber, Airbnb and their respective service providers. The research also investigated how South Africa could classify “sharing economy” workers and how this would affect the deductibility of the worker’s expenses. A brief analysis was made of the taxation of the “sharing economy” businesses in Australia and the United States of America. These countries have implemented measures to effectively deal with regulating the “sharing economy” businesses. An interpretative research approach was used to provide clarity on the matter. Documentary data used for the research consists of tax legislation, case law, textbooks, commentaries, journal articles and theses. The research concluded that the current taxation systems have loopholes that are allowing participants in the “sharing economy” to avoid paying tax in South Africa. The thesis recommends that the legislature could adopt certain measures applied in Australia and the United States of America to more effectively regulate “sharing economy” in South African and remedy the leakages the current tax systems suffer, causing SARS to lose potential revenue.
- Full Text:
- Date Issued: 2019
- Authors: Gumbo, Wadzanai Charisma
- Date: 2019
- Subjects: Corporations -- Taxation Taxation -- South Africa Value-added tax -- Law and legislation -- South Africa Double taxation -- South Africa Tax evasion -- South Africa Income tax -- Law and legislation -- South Africa Tax administration and procedure -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/64045 , vital:28525
- Description: The research examined whether the services provided by the “sharing economy” platforms are adequately dealt with by the current South African tax systems. In addressing this main goal, the research analysed how the South African tax systems deal with the income and expenses of Uber, Airbnb and their respective service providers. The research also investigated how South Africa could classify “sharing economy” workers and how this would affect the deductibility of the worker’s expenses. A brief analysis was made of the taxation of the “sharing economy” businesses in Australia and the United States of America. These countries have implemented measures to effectively deal with regulating the “sharing economy” businesses. An interpretative research approach was used to provide clarity on the matter. Documentary data used for the research consists of tax legislation, case law, textbooks, commentaries, journal articles and theses. The research concluded that the current taxation systems have loopholes that are allowing participants in the “sharing economy” to avoid paying tax in South Africa. The thesis recommends that the legislature could adopt certain measures applied in Australia and the United States of America to more effectively regulate “sharing economy” in South African and remedy the leakages the current tax systems suffer, causing SARS to lose potential revenue.
- Full Text:
- Date Issued: 2019
The last stop
- Authors: Mofokeng, Thabiso
- Date: 2016
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/64567 , vital:28559
- Description: My novella is set in the taxi industry. Its main characters are a wealthy taxi owner, a poor taxi driver from another African country, and the taxi driver's girlfriend. The story is partly a ghost story and partly crime fiction, it combines gritty realism with magical elements. It shows what happens between people in times of taxi violence. As the plot develops, the driver finds out that his boss is sleeping with his girlfriend. In revenge, the boss bribes some policemen to arrest the driver and beat him, and he dies in the police cells. But it turns out that the detective investigating the driver’s death is not quite impartial, nor is he of this world only.
- Full Text:
- Date Issued: 2016
- Authors: Mofokeng, Thabiso
- Date: 2016
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/64567 , vital:28559
- Description: My novella is set in the taxi industry. Its main characters are a wealthy taxi owner, a poor taxi driver from another African country, and the taxi driver's girlfriend. The story is partly a ghost story and partly crime fiction, it combines gritty realism with magical elements. It shows what happens between people in times of taxi violence. As the plot develops, the driver finds out that his boss is sleeping with his girlfriend. In revenge, the boss bribes some policemen to arrest the driver and beat him, and he dies in the police cells. But it turns out that the detective investigating the driver’s death is not quite impartial, nor is he of this world only.
- Full Text:
- Date Issued: 2016
Vital threats to human security in Southern Africa : the regional ramifications of the public health crisis in Zimbabwe
- Authors: Mtero, Shingirai
- Date: 2013
- Subjects: Human security -- Africa, Southern , Communicable diseases -- Africa, Southern , Public health -- Zimbabwe , Poverty -- Africa, Southern
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: vital:2891 , http://hdl.handle.net/10962/d1018251
- Description: The southern African region is beset with numerous security concerns: pervasive poverty, deepening inequality, starvation, contamination of essential natural resources, violent crime and state oppression. However, the most vital of the region’s security concerns in the 21st century is the spread of infectious disease. The region shoulders a disproportionate amount of the continent’s infectious disease burden, with diseases such as HIV/AIDS, tuberculosis and malaria claiming more lives every year than any other factor. The nature of these diseases and their propensity to spread, coupled with inadequate regional public health structures pose a significant threat to regional security and stability. The study asserts that southern Africa’s security concerns are most appropriately characterised under the paradigm of Human Security. It further asserts that if such vital threats to human security are not adequately managed they have the ability to permeate across state borders, spelling numerous negative ramifications for the region. To this end, the study details the public health crisis in Zimbabwe and its effects on regional security and stability in southern Africa. An enduring political and economic collapse in Zimbabwe led to the dramatic deterioration of its public health sector, the concomitant mass migration of Zimbabwean nationals across the region presented a unique and complex challenge to the Southern African Development Community (SADC) and its member states. As the premier regional governance institution, SADC has failed to adequately mobilise its structures and member states to respond to the challenges resulting from the public health crisis in Zimbabwe. The study explores the factors accounting for this regional inertia, and asserts that while infectious diseases are at present the most vital of the human security threats, similar threats to human security have the potential to affect the region if SADC fails to recognise and prioritise threats to human security as legitimate regional security concerns.
- Full Text:
- Date Issued: 2013
- Authors: Mtero, Shingirai
- Date: 2013
- Subjects: Human security -- Africa, Southern , Communicable diseases -- Africa, Southern , Public health -- Zimbabwe , Poverty -- Africa, Southern
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: vital:2891 , http://hdl.handle.net/10962/d1018251
- Description: The southern African region is beset with numerous security concerns: pervasive poverty, deepening inequality, starvation, contamination of essential natural resources, violent crime and state oppression. However, the most vital of the region’s security concerns in the 21st century is the spread of infectious disease. The region shoulders a disproportionate amount of the continent’s infectious disease burden, with diseases such as HIV/AIDS, tuberculosis and malaria claiming more lives every year than any other factor. The nature of these diseases and their propensity to spread, coupled with inadequate regional public health structures pose a significant threat to regional security and stability. The study asserts that southern Africa’s security concerns are most appropriately characterised under the paradigm of Human Security. It further asserts that if such vital threats to human security are not adequately managed they have the ability to permeate across state borders, spelling numerous negative ramifications for the region. To this end, the study details the public health crisis in Zimbabwe and its effects on regional security and stability in southern Africa. An enduring political and economic collapse in Zimbabwe led to the dramatic deterioration of its public health sector, the concomitant mass migration of Zimbabwean nationals across the region presented a unique and complex challenge to the Southern African Development Community (SADC) and its member states. As the premier regional governance institution, SADC has failed to adequately mobilise its structures and member states to respond to the challenges resulting from the public health crisis in Zimbabwe. The study explores the factors accounting for this regional inertia, and asserts that while infectious diseases are at present the most vital of the human security threats, similar threats to human security have the potential to affect the region if SADC fails to recognise and prioritise threats to human security as legitimate regional security concerns.
- Full Text:
- Date Issued: 2013
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