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Tax collecting practices : a comparison between antiquity and the modern age
Mini Dissertation (MCom)--University of Pretoria, 2016.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2017
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| _version_ | 1867613636201021440 |
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| access_status_str | Open Access |
| author2 | Nienaber, Gerhard |
| author_browse | Nienaber, Gerhard |
| author_facet | Nienaber, Gerhard |
| collection | Thesis |
| dc_rights_str_mv | © 2017 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)--University of Pretoria, 2016. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/60527 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:17.781Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2017 |
| publishDateRange | 2017 |
| publishDateSort | 2017 |
| 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:2263/60527 Tax collecting practices : a comparison between antiquity and the modern age Nienaber, Gerhard marielouisevanzanten@gmail.com Van Zanten, Marie-Louise UCTD Mini Dissertation (MCom)--University of Pretoria, 2016. South African policymakers are challenged by the limited resources that can be consulted in the field of tax policy proposals that address the needs of the public. Despite the importance of studying tax history as a reference for modern tax systems, decisions regarding current tax collection policies in South Africa have not been informed by effective historical policies. It is imperative that historical tax policies be studied to identify tax policies that produced the desired or intended results, which could then serve as a benchmark for South African tax collection policies. The purpose of this study was to compare the current South African tax collection policies with efficacious tax collection policies implemented in ancient China, Egypt, Greece and Rome. Both similarities and differences between the ancient policies and current policies were found and possible improvements that could contribute to optimising the effectiveness of South African tax legislation were highlighted. The research conducted for the purpose of this study confirmed that similarities exist between current tax collection policies implemented in South Africa and those implemented in ancient civilizations. One particular improvement that South Africa could adopt is to revise the policy relating to the progressive tax system to ensure that all South African citizens, irrespective of their ability to pay, contribute, as was the case in Ancient Egypt. Processes could be implemented to hold the government accountable for the responsible and transparent spending of tax revenue according to the tax budget, as applied by the ancient Romans. It was also determined that the policies regarding tax refunds should be applied by SARS in terms of the relevant legislation and in the pursuance of a fair and stable tax system. By adopting any of the efficient tax collection policies of antiquity, South Africa could initiate steps to optimise the effectiveness of the tax system. Taxation MCom Unrestricted 2017-05-18T08:34:59Z 2017-05-18T08:34:59Z 2017-05-04 2016 Mini Dissertation Van Zanten, M 2016, Tax collecting practices : a comparison between antiquity and the modern age, MCom Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/60527> A2017 http://hdl.handle.net/2263/60527 en © 2017 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 Tax collecting practices : a comparison between antiquity and the modern age |
| title | Tax collecting practices : a comparison between antiquity and the modern age |
| title_full | Tax collecting practices : a comparison between antiquity and the modern age |
| title_fullStr | Tax collecting practices : a comparison between antiquity and the modern age |
| title_full_unstemmed | Tax collecting practices : a comparison between antiquity and the modern age |
| title_short | Tax collecting practices : a comparison between antiquity and the modern age |
| title_sort | tax collecting practices a comparison between antiquity and the modern age |
| topic | UCTD |
| url | http://hdl.handle.net/2263/60527 |