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The taxation of short-term insurers: an impact assessment and analysis of the newly proposed changes in insurance regulation with an aim to put forward or recommend an appropriate fiscal response.
The insurance business has always played a critical role in the trade and commerce industries, ultimately as a major tool in the management of risk. Even though this research paper is primarily focused on taxation issues affecting the South African short-term insurance industry, it is firstly import...
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| Format: | Thesis |
| Language: | English |
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Tax
2024
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| _version_ | 1867613278481416192 |
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| access_status_str | Open Access |
| author | Chivaura, Enock |
| author2 | West, Darron |
| author_browse | Chivaura, Enock West, Darron |
| author_facet | West, Darron Chivaura, Enock |
| author_sort | Chivaura, Enock |
| collection | Thesis |
| description | The insurance business has always played a critical role in the trade and commerce industries, ultimately as a major tool in the management of risk. Even though this research paper is primarily focused on taxation issues affecting the South African short-term insurance industry, it is firstly important and vital to briefly discuss the general concept of insurance, how it has evolved and more specifically it‟s role, relevance and impact on the South African economy, society and business community at large. For by having this preliminary discussion can one fully appreciate the important tax issues that will be discussed and explored in the proceeding chapters and furthermore provide a clear understanding of the rationale used to reach the various conclusions sought by this research paper. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/39151 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:35.758Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | Tax |
| publisherStr | Tax |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/39151 The taxation of short-term insurers: an impact assessment and analysis of the newly proposed changes in insurance regulation with an aim to put forward or recommend an appropriate fiscal response. Chivaura, Enock West, Darron Taxation The insurance business has always played a critical role in the trade and commerce industries, ultimately as a major tool in the management of risk. Even though this research paper is primarily focused on taxation issues affecting the South African short-term insurance industry, it is firstly important and vital to briefly discuss the general concept of insurance, how it has evolved and more specifically it‟s role, relevance and impact on the South African economy, society and business community at large. For by having this preliminary discussion can one fully appreciate the important tax issues that will be discussed and explored in the proceeding chapters and furthermore provide a clear understanding of the rationale used to reach the various conclusions sought by this research paper. 2024-02-22T08:23:42Z 2024-02-22T08:23:42Z 2012 2024-02-22T08:23:14Z Thesis / Dissertation Masters MCom http://hdl.handle.net/11427/39151 eng application/pdf Tax Faculty of Commerce |
| spellingShingle | Taxation Chivaura, Enock The taxation of short-term insurers: an impact assessment and analysis of the newly proposed changes in insurance regulation with an aim to put forward or recommend an appropriate fiscal response. |
| thesis_degree_str | Master's |
| title | The taxation of short-term insurers: an impact assessment and analysis of the newly proposed changes in insurance regulation with an aim to put forward or recommend an appropriate fiscal response. |
| title_full | The taxation of short-term insurers: an impact assessment and analysis of the newly proposed changes in insurance regulation with an aim to put forward or recommend an appropriate fiscal response. |
| title_fullStr | The taxation of short-term insurers: an impact assessment and analysis of the newly proposed changes in insurance regulation with an aim to put forward or recommend an appropriate fiscal response. |
| title_full_unstemmed | The taxation of short-term insurers: an impact assessment and analysis of the newly proposed changes in insurance regulation with an aim to put forward or recommend an appropriate fiscal response. |
| title_short | The taxation of short-term insurers: an impact assessment and analysis of the newly proposed changes in insurance regulation with an aim to put forward or recommend an appropriate fiscal response. |
| title_sort | taxation of short term insurers an impact assessment and analysis of the newly proposed changes in insurance regulation with an aim to put forward or recommend an appropriate fiscal response |
| topic | Taxation |
| url | http://hdl.handle.net/11427/39151 |
| work_keys_str_mv | AT chivauraenock thetaxationofshortterminsurersanimpactassessmentandanalysisofthenewlyproposedchangesininsuranceregulationwithanaimtoputforwardorrecommendanappropriatefiscalresponse AT chivauraenock taxationofshortterminsurersanimpactassessmentandanalysisofthenewlyproposedchangesininsuranceregulationwithanaimtoputforwardorrecommendanappropriatefiscalresponse |