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The impact of dividends tax on investments in South Africa
Dissertation (MCom (Taxation))--University of Pretoria, 2012.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2013
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| _version_ | 1867613593729499136 |
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| access_status_str | Open Access |
| author2 | Smith, Christelle |
| author_browse | Smith, Christelle |
| author_facet | Smith, Christelle |
| collection | Thesis |
| dc_rights_str_mv | © 2012 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria |
| description | Dissertation (MCom (Taxation))--University of Pretoria, 2012. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/31174 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:36.983Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/31174 The impact of dividends tax on investments in South Africa Smith, Christelle keamo30@gmail.com Molebalwa, Keamogetswe UCTD Foreign direct investment Belasting op maatskappye Suid-Afrika Dividende Dividende belasting Buitelandse direkte belegging Dividends tax Dividends South Africa Secondary tax on companies Dissertation (MCom (Taxation))--University of Pretoria, 2012. During 2007, the Minister of Finance stated that dividends tax will replace Secondary Tax on Companies. Dividends tax subsequently became effective from 1 April 2012. Secondary Tax on Companies was regarded as a hindrance to South African foreign direct investments. Therefore, the main objective of changing to the dividends tax policy was to improve South African attractiveness as an investment destination for foreign investors. Secondary Tax on Companies was seen as a complex system that was not understood by the international community. The purpose of this study is to determine whether South Africa will become an attractive investment destination as envisioned with the introduction of dividends tax. In addition, the study will analyse the negative aspects which were associated with Secondary Tax on Companies from both a local and foreign perspective. The research study is based on an extensive literature review being; legislation, textbooks, previous academic research reports and articles written by tax professionals and academics. Based on the literature review conducted it appears that the introduction of dividends tax will have a positive impact on South African’s foreign direct investment. AFRIKAANS : Gedurende 2007 het die Minister van Finansies aangekondig dat Sekondnde Belasting op Maatskappye met dividendbelasting vervang gaan word. Dividendbelasting het toe effektief in werking getree op 1 April 2012. Sekonding het toe effektief in wer is beskou as toe effektief in wervervang gaan word. Dividendbelasting het toe Dus was die hoofdoel om oor te skakel na die dividendbelastingsbeleid om Suid-Afrika meer aantreklike beleggingsopsie te maak vir buitelandse beleggers. Sekondaklandse beleggersaatskappye is beskou as ‘n komplekse sisteem wat nie ten volle deur die internasionale gemeenskap begryp is nie. Die doel van hierdie studie is om vas te stel of Suid-Afrika nou ‘n aantreklike beleggingsopsie sou wees soos beoog word met die voorgestelde dividendbelasting. Daarbenewens analiseer die studie die negatiewe aspekte wat met Sekondnewens geassosieer word van beide ‘n plaaslike en buitelandse perspektief. Die navorsing vir die studie is gebaseer op ‘n uitgebreide oorsig van die literatuur in die verband sowel as wetgewing, handboeke, vorige akademiese navorsingsverslae en artikels deur professionele en akademiese skrywes deur belastingskenners. Taxation Restricted Economic and Management Sciences 2013-09-09T12:07:20Z 2013-08-19 2013-09-09T12:07:20Z 2013-04-18 2012 2013-08-16 Dissertation Molebalwa, K 2012, The impact of dividends tax on investments in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-08162013-164104 / > F13/4/583/gm http://hdl.handle.net/2263/31174 http://upetd.up.ac.za/thesis/available/etd-08162013-164104/ en © 2012 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria application/pdf University of Pretoria |
| spellingShingle | UCTD Foreign direct investment Belasting op maatskappye Suid-Afrika Dividende Dividende belasting Buitelandse direkte belegging Dividends tax Dividends South Africa Secondary tax on companies The impact of dividends tax on investments in South Africa |
| title | The impact of dividends tax on investments in South Africa |
| title_full | The impact of dividends tax on investments in South Africa |
| title_fullStr | The impact of dividends tax on investments in South Africa |
| title_full_unstemmed | The impact of dividends tax on investments in South Africa |
| title_short | The impact of dividends tax on investments in South Africa |
| title_sort | impact of dividends tax on investments in south africa |
| topic | UCTD Foreign direct investment Belasting op maatskappye Suid-Afrika Dividende Dividende belasting Buitelandse direkte belegging Dividends tax Dividends South Africa Secondary tax on companies |
| url | http://hdl.handle.net/2263/31174 http://upetd.up.ac.za/thesis/available/etd-08162013-164104/ |