Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
The challenges of value-added tax compliance provisions for non-profit organisations : an explorative study
Mini Dissertation (MCom)--University of Pretoria, 2017.
Saved in:
| Other Authors: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
University of Pretoria
2018
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613568222887936 |
|---|---|
| access_status_str | Open Access |
| author2 | Schoeman, Anculien |
| author_browse | Schoeman, Anculien |
| author_facet | Schoeman, Anculien |
| collection | Thesis |
| dc_rights_str_mv | © 2018 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, 2017. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/67769 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:12.930Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2018 |
| publishDateRange | 2018 |
| publishDateSort | 2018 |
| 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:2263/67769 The challenges of value-added tax compliance provisions for non-profit organisations : an explorative study Schoeman, Anculien Barnard, Isél UCTD Unrestricted Mini Dissertation (MCom)--University of Pretoria, 2017. The non-profit sector plays a vital role in addressing developmental challenges including poverty, unemployment and inequality. To enable the developmental mandate of the non-profit sector, Government incorporates tax reliefs in legislation as behavioural incentives. But, despite government's objective to create an empowering platform for NPOs through tax incentives, the legal framework for the taxation of non-profit organisations, especially in terms of VAT, is complex and multi-layered. The complexities of current legislation relevant to NPOs paired with the inherent limitation of financial and technical resources is limiting government's aim to create an enabling environment for these entities to flourish. The challenges are a result of both the inherent nature of the NPO sector as well as legislative challenges and shortcomings and includes limitations in terms of technical and financial resources, tax policy intent, classification of project activities, definition of income and related VAT treatment and claiming of inputs and allocation. Die nie-winsgewende sektor speel 'n belangrike rol in die stryd teen ontwikkelingsuitdagings, insluitende armoede, werkloosheid en ongelykheid. Om die ontwikkelingsmandaat van die nie-winsgewende sektor te stimuleer, stel die regering deur wetgewing belastingverligting vir die sektor in. Maar ten spyte van die regering se doel om 'n bemagtigingsplatform vir die nie-winsgewende sektor te skep deur belasting vrystellings, is die wetlike raamwerk vir belasting van nie-winsgewende organisasies, veral ten opsigte van BTW, kompleks. Die kompleksiteite van huidige wetgewing in terme van BTW, wat gepaard gaan met die inherente beperking van finansiële en tegniese hulpbronne, beperk die regering se doel om 'n bemagtigende omgewing te skep vir hierdie entiteite om te floreer. Die uitdagings is die gevolg van beide die inherente aard van die nie-winsgewende sektor, sowel as wetgewende uitdagings en tekortkominge en sluit in beperkings ten opsigte van tegniese en finansiële hulpbronne, belastingbeleid, indeling van projekaktiwiteite, definisie van inkomste en verwante BTW-behandeling en aanspraak making op insette en toekennings. Taxation MCom 2018-12-05T08:04:53Z 2018-12-05T08:04:53Z 2009/10/18 2017 Mini Dissertation Barnard, I 2017, The challenges of value-added tax compliance provisions for non-profit organisations : an explorative study, MCom Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/67769> S2018 http://hdl.handle.net/2263/67769 en © 2018 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 Unrestricted The challenges of value-added tax compliance provisions for non-profit organisations : an explorative study |
| title | The challenges of value-added tax compliance provisions for non-profit organisations : an explorative study |
| title_full | The challenges of value-added tax compliance provisions for non-profit organisations : an explorative study |
| title_fullStr | The challenges of value-added tax compliance provisions for non-profit organisations : an explorative study |
| title_full_unstemmed | The challenges of value-added tax compliance provisions for non-profit organisations : an explorative study |
| title_short | The challenges of value-added tax compliance provisions for non-profit organisations : an explorative study |
| title_sort | challenges of value added tax compliance provisions for non profit organisations an explorative study |
| topic | UCTD Unrestricted |
| url | http://hdl.handle.net/2263/67769 |