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Administrative requirements for South African tax practitioners : a comparative analysis
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2013.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2014
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| _version_ | 1867613708148015104 |
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| access_status_str | Open Access |
| author2 | Van Oordt, M. |
| author_browse | Van Oordt, M. |
| author_facet | Van Oordt, M. |
| collection | Thesis |
| dc_rights_str_mv | © 2014 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 | Mini Dissertation (MCom (Taxation))--University of Pretoria, 2013. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/41120 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:40:26.265Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| 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:2263/41120 Administrative requirements for South African tax practitioners : a comparative analysis Van Oordt, M. christalet@gmail.com Loots, Christalet Tax practitioner Regulations Controlling board Revenue authorities Tax legislation UCTD Mini Dissertation (MCom (Taxation))--University of Pretoria, 2013. Revenue authorities around the globe have imposed regulations on the tax profession as tax practitioners play an important role in the administration of the tax systems. Regulating the tax profession will protect taxpayers from unscrupulous and unethical tax practitioners. South Africa took the first step in regulating tax practitioners by requiring tax practitioners to register with the South African Revenue Service. The South African Revenue Service, however, had no authority over the conduct of tax practitioners and the legislation had to be amended. The Tax Administration Act commenced in 2012 which required tax practitioners to register with a controlling body. The registration with a controlling body was the first phase of regulating the tax profession in South Africa. The second phase is to establish an independent regulating board for tax practitioners after the successful implementation of the first phase. To date no indication of the successful implementation of phase one has been published. The USA and Australia have successfully implemented regulations on the tax profession. Comparing these two countries with South Africa will provide a benchmark to determine if South Africa is in line with global regulations. Taxation MCom (Taxation) Unrestricted 2014-08-08T10:07:39Z 2014-08-08T10:07:39Z 2014-04-01 2013 Mini Dissertation Loots, C 2013, Administrative requirements for South African tax practitioners : a comparative analysis, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/41120> F14/4/397/lm http://hdl.handle.net/2263/41120 en © 2014 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 | Tax practitioner Regulations Controlling board Revenue authorities Tax legislation UCTD Administrative requirements for South African tax practitioners : a comparative analysis |
| title | Administrative requirements for South African tax practitioners : a comparative analysis |
| title_full | Administrative requirements for South African tax practitioners : a comparative analysis |
| title_fullStr | Administrative requirements for South African tax practitioners : a comparative analysis |
| title_full_unstemmed | Administrative requirements for South African tax practitioners : a comparative analysis |
| title_short | Administrative requirements for South African tax practitioners : a comparative analysis |
| title_sort | administrative requirements for south african tax practitioners a comparative analysis |
| topic | Tax practitioner Regulations Controlling board Revenue authorities Tax legislation UCTD |
| url | http://hdl.handle.net/2263/41120 |