Masters Degrees (Taxation)
Recent Submissions
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Trusts, do they still have any significance as a tax planning and estate planning tool?
(2022)In the estate planning domain, trusts specifically have been “in the line of fire” over a period of time. There have been punitive amendments made to existing trust legislation and new trust legislation introduced which ... -
A critical analysis of the effectiveness of taxation regulation of cryptocurrencies in mitigating the facilitation of tax evasion in South Africa.
(2021)In finance, law and technology, change is an inevitable result of development. Whilst governments, legal authorities and financial regulatory bodies may be sceptical or hesitant to accept the natural progression of ... -
An enquiry into the constitutionality of the ‘pay now, argue later’ principle and the appointment of a third party on behalf of the taxpayer for tax purposes under the Tax Administration Act.
(2020)Prior to 2012, the tax collection practices known as ‘pay now, argue later’ and ‘agent appointment’ respectively were contained in Value Added Tax and Income tax legislation and have been the cause of many disputes between ... -
A critical analysis of the balance between effective tax collection and permissible tax avoidance provided by legislation.
(2020)Abstract available in PDF. -
The effect that SARS procedures contained in the Tax Administrative Act has on taxpayer’s constitutional rights.
(2019)No abstract available. -
An evaluation of the approaches used to determine the taxability of income emanating from illegal pyramid schemes.
(2018)No abstract available. -
The taxation of income and expenditure of trusts in South Africa. Are they still viable estate planning tools?
(2019)No abstract available. -
The common law conduit pipe principle: should we retain this principle in our South African law?
(2018)More than a decade has passed since the ‘common law conduit pipe principle’ was introduced into our South African law of taxation. Following this introduction in 1938, a trust has in some situations operated as a retainer ... -
The tax implication of prompt settlement discount offered by the seller.
(2018)No abstract available. -
A critical analysis of the retrospective introduction of tax legislation.
(2018)No abstract available. -
An exploration of whether the valuation of amounts for gross income should adopt a subjective or objective approach.
The goal of this dissertation is to offer an investigative comparison between the subjective and objective approaches that are adopted by the courts in evaluating an amount for inclusion in the gross income of a taxpayer. ... -
Sugar-sweetened beverage (SSB) tax in South Africa: an analysis of the tax design.
(2018)Sugar-Sweetened Beverage (SSB) tax has stirred considerable debate both locally and internationally in the recent years and this dissertation explores some of these issues. The tax was announced in South Africa by former ... -
Taxing economic “bads”: the case for a carbon tax in South Africa.
(2016)Master of Law in Taxation Law. University of KwaZulu-Natal, Durban 2016. -
The challenges arising from the application of the ‘gross income definition to illegal income.’
(2017)Abstract available in PDF file. -
The effectiveness of a trust as a tax planning tool in light of our current legislation and proposed ammendments.
(2016)Due to length and time constraints, this dissertation will briefly examine and provide an overview of how recent proposed amendments may effect the use of a Trust as a tax avoidance tool. Trusts have recently been a source ...
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