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Significance of mining in Africa and evaluating African countries for investment purposes from a tax perspective
Dissertation (MCom)--University of Pretoria, 2014.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2015
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| _version_ | 1867613472851755008 |
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| access_status_str | Open Access |
| author2 | Du Preez, Hanneke |
| author_browse | Du Preez, Hanneke |
| author_facet | Du Preez, Hanneke |
| collection | Thesis |
| dc_rights_str_mv | © 2015 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)--University of Pretoria, 2014. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/46188 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:41.872Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| 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:2263/46188 Significance of mining in Africa and evaluating African countries for investment purposes from a tax perspective Du Preez, Hanneke Maiter, Mohammed UCTD Dissertation (MCom)--University of Pretoria, 2014. Africa is well endowed with various mineral resources which are extracted from the soil and ultimately processed into products that are used in the everyday life of individuals across the globe. There is however a perception that Africa is an uncertain destination for business investment, has poor governance, a prevalence of corruption, questionable or no legislature and unclear income tax and royalty regimes. This study therefore provides insight into investment in Africa from a tax perspective with a particular interest in Angola, Nigeria, South Africa and Zambia. Aspects of each of the abovementioned countries are briefly discussed with a focus on what minerals can be found in these countries. The study also discusses the taxes applicable to mining companies that operate in each of the chosen countries as well as whether tax incentives are granted to facilitate investment in these countries. This study ultimately concludes on the most suitable country for investment purposes based on the mineral resources found in the country, political stability and workforce, taxes applicable to the mining industry as well as tax incentives granted. tm2015 Taxation MCom Unrestricted 2015-07-02T11:07:08Z 2015-07-02T11:07:08Z 2015/04/20 2014 Dissertation Maiter, M 2014, Significance of mining in Africa and evaluating African countries for investment purposes from a tax perspective, MCom Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/46188> A2015 http://hdl.handle.net/2263/46188 en © 2015 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 Significance of mining in Africa and evaluating African countries for investment purposes from a tax perspective |
| title | Significance of mining in Africa and evaluating African countries for investment purposes from a tax perspective |
| title_full | Significance of mining in Africa and evaluating African countries for investment purposes from a tax perspective |
| title_fullStr | Significance of mining in Africa and evaluating African countries for investment purposes from a tax perspective |
| title_full_unstemmed | Significance of mining in Africa and evaluating African countries for investment purposes from a tax perspective |
| title_short | Significance of mining in Africa and evaluating African countries for investment purposes from a tax perspective |
| title_sort | significance of mining in africa and evaluating african countries for investment purposes from a tax perspective |
| topic | UCTD |
| url | http://hdl.handle.net/2263/46188 |