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A theoretical exploration of neutral understandable legislation as a fundamental principle of taxation, and of factors that contribute to such legislation
Mini Dissertation (MCom)--University of Pretoria, 2017.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2018
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| _version_ | 1867613500782673920 |
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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 | © 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:2263/67859 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:08.629Z |
| 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:2263/67859 A theoretical exploration of neutral understandable legislation as a fundamental principle of taxation, and of factors that contribute to such legislation Du Preez, Hanneke Olivier, Werner Unrestricted UCTD Mini Dissertation (MCom)--University of Pretoria, 2017. Throughout history, Taxation appears to have been universally unpopular in every kind of society. Therefore, to avoid taxpayer revolts, taxes should be levied in a manner that is acceptable to those on whom they are levied. Governments should attempt, as far as possible, to achieve equilibrium between fiscal expenditure and attaining the goals of the state, and the taxes imposed upon its subjects. In order to achieve this, legislation applicable to Taxation should adhere to certain fundamental principles. This study aims to explore the history and characteristics of, and the reasoning behind the Fundamental Principles of Taxation, and proceed to focus on the proposed Fundamental Principle: Neutral, Understandable Legislation and the factors that contribute to making it neutral and understandable, namely Simplicity, Neutrality, Optimal design, Certainty and Tax Law. The Fundamental Principle: Neutral, Understandable Legislation is dissected by examining the definition of, and rationale for each contributing factor, its origin and historical development, and its current application and general trends. Research results indicate that the contributing factors have guided fiscal policies for centuries and that their importance in balancing the taxes imposed against the needs and goals of the state cannot be overstated. This study concludes by affirming that merit definitely exists for Neutral, Understandable Legislation to be deemed a Fundamental Principle of Taxation. Taxation MCom Unrestricted 2018-12-05T08:05:38Z 2018-12-05T08:05:38Z 2009/10/18 2017 Mini Dissertation Olivier, W 2017, A theoretical exploration of neutral understandable legislation as a fundamental principle of taxation, and of factors that contribute to such legislation, MCom Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/67859> S2018 http://hdl.handle.net/2263/67859 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 | Unrestricted UCTD A theoretical exploration of neutral understandable legislation as a fundamental principle of taxation, and of factors that contribute to such legislation |
| title | A theoretical exploration of neutral understandable legislation as a fundamental principle of taxation, and of factors that contribute to such legislation |
| title_full | A theoretical exploration of neutral understandable legislation as a fundamental principle of taxation, and of factors that contribute to such legislation |
| title_fullStr | A theoretical exploration of neutral understandable legislation as a fundamental principle of taxation, and of factors that contribute to such legislation |
| title_full_unstemmed | A theoretical exploration of neutral understandable legislation as a fundamental principle of taxation, and of factors that contribute to such legislation |
| title_short | A theoretical exploration of neutral understandable legislation as a fundamental principle of taxation, and of factors that contribute to such legislation |
| title_sort | theoretical exploration of neutral understandable legislation as a fundamental principle of taxation and of factors that contribute to such legislation |
| topic | Unrestricted UCTD |
| url | http://hdl.handle.net/2263/67859 |