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Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996
The first question that comes to one's mind, in dealing with question of tax planning and tax avoidance is, what is tax planning? What is its significance in the economy of each particular country? How does it affect every taxpayer and what consequences does it have for the Receiver of Revenue? Ever...
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| Format: | Thesis |
| Language: | English English |
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Centre for Law and Society
2026
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| _version_ | 1867613217876869120 |
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| access_status_str | Open Access |
| author | Letete, Puseletso Idleatte |
| author_browse | Letete, Puseletso Idleatte |
| author_facet | Letete, Puseletso Idleatte |
| author_sort | Letete, Puseletso Idleatte |
| collection | Thesis |
| description | The first question that comes to one's mind, in dealing with question of tax planning and tax avoidance is, what is tax planning? What is its significance in the economy of each particular country? How does it affect every taxpayer and what consequences does it have for the Receiver of Revenue? Every country has got its own system of taxation, depending on the prevailing socio-economic factors. For example, one would not expect that the system of tax existing in the Republic of South Africa would be similar to the one existing in the Kingdom of Lesotho. This difference is brought by the fact that South Africa is a bigger country, with a larger economy. Therefore, the system of tax would be more complex than the one existing in Lesotho. However, one is not suggesting that the size of the country is the determining factor. The determining factor might be related to the economy of each country. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/42892 |
| institution | University of Cape Town (South Africa) |
| language | English eng |
| last_indexed | 2026-06-10T12:32:38.580Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| publisher | Centre for Law and Society |
| publisherStr | Centre for Law and Society |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/42892 Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996 Letete, Puseletso Idleatte Tax income tax South Africa The first question that comes to one's mind, in dealing with question of tax planning and tax avoidance is, what is tax planning? What is its significance in the economy of each particular country? How does it affect every taxpayer and what consequences does it have for the Receiver of Revenue? Every country has got its own system of taxation, depending on the prevailing socio-economic factors. For example, one would not expect that the system of tax existing in the Republic of South Africa would be similar to the one existing in the Kingdom of Lesotho. This difference is brought by the fact that South Africa is a bigger country, with a larger economy. Therefore, the system of tax would be more complex than the one existing in Lesotho. However, one is not suggesting that the size of the country is the determining factor. The determining factor might be related to the economy of each country. 2026-02-23T10:57:10Z 2026-02-23T10:57:10Z 1997 2026-02-23T10:52:31Z Thesis / Dissertation Masters LLM http://hdl.handle.net/11427/42892 en eng application/pdf Centre for Law and Society Faculty of Law University of Cape Town |
| spellingShingle | Tax income tax South Africa Letete, Puseletso Idleatte Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996 |
| thesis_degree_str | Master's |
| title | Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996 |
| title_full | Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996 |
| title_fullStr | Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996 |
| title_full_unstemmed | Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996 |
| title_short | Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996 |
| title_sort | tax planning in the light of tax avoidance provisions in the south african income tax act section 103 as amended in the income tax act no 36 of 1996 |
| topic | Tax income tax South Africa |
| url | http://hdl.handle.net/11427/42892 |
| work_keys_str_mv | AT letetepuseletsoidleatte taxplanninginthelightoftaxavoidanceprovisionsinthesouthafricanincometaxactsection103asamendedintheincometaxactno36of1996 |