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A study of the non-tax fiscal regime for shale gas development in South Africa
Mini Dissertation (LLM)--University of Pretoria, 2019.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2020
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| _version_ | 1867613435529789440 |
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| access_status_str | Open Access |
| author2 | Gerber, Leonardus J. |
| author_browse | Gerber, Leonardus J. |
| author_facet | Gerber, Leonardus J. |
| collection | Thesis |
| dc_rights_str_mv | © 2020 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 (LLM)--University of Pretoria, 2019. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/76864 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:06.245Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| 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:2263/76864 A study of the non-tax fiscal regime for shale gas development in South Africa Gerber, Leonardus J. u21008630@tuks.co.za Jali, Nhlanhla Providence UCTD Fiscal regime Oil and gas Non tax instrument Petroleum shale gas Mini Dissertation (LLM)--University of Pretoria, 2019. South Africa is pursuing the exploration and exploitation of its possible petroleum resources particularly shale gas, following the estimation of just over 400 trillion cubic feet (tcf) of shale gas resources in the Karoo region. This, including the lodgement of five shale gas exploration right applications has necessitated the strengthening of the petroleum regulatory framework as well as the fiscal regime to ensure that South Africa remains an attractive destination for investors and for South Africa to extract maximum economic benefits. This paper has undertaken an examination of the current fiscal regime particularly the non-tax elements as stipulated in the current regulatory framework. Upon its face value the South African fiscal regime appears to be underdeveloped and not necessarily designed to cater for development of shale gas. Furthermore, it is not designed to address the specifics of shale gas development within the South African context. Some aspects of the South African fiscal regime may require to be strengthened while also remaining relevant and competitive internationally. A fiscal regime that is flexible and sensitive to shale gas development specific within a country context is required. Consideration for a differentiated tax construction may also be incorporated to make up for allowances provided at the beginning of the project. This will be in line with South Africa’s objectives for the creation of a sustainable and competitive petroleum industry that provides a win-win solution for both government and the industry. Public Law LLM Unrestricted 2020-11-04T15:10:11Z 2020-11-04T15:10:11Z 20/04/09 2019 Mini Dissertation Jali, NP 2019, A study of the non-tax fiscal regime for shale gas development in South Africa, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/76864> A2020 http://hdl.handle.net/2263/76864 en © 2020 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 Fiscal regime Oil and gas Non tax instrument Petroleum shale gas A study of the non-tax fiscal regime for shale gas development in South Africa |
| title | A study of the non-tax fiscal regime for shale gas development in South Africa |
| title_full | A study of the non-tax fiscal regime for shale gas development in South Africa |
| title_fullStr | A study of the non-tax fiscal regime for shale gas development in South Africa |
| title_full_unstemmed | A study of the non-tax fiscal regime for shale gas development in South Africa |
| title_short | A study of the non-tax fiscal regime for shale gas development in South Africa |
| title_sort | study of the non tax fiscal regime for shale gas development in south africa |
| topic | UCTD Fiscal regime Oil and gas Non tax instrument Petroleum shale gas |
| url | http://hdl.handle.net/2263/76864 |