Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
A constitutional analysis of a differentiated tax treatment of residents and non-residents in respect of income deriving from immovable property in South Africa
Thesis (LLD)--University of Pretoria, 2021.
Saved in:
| Other Authors: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
University of Pretoria
2021
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613442426273792 |
|---|---|
| access_status_str | Open Access |
| author2 | Van Zyl, Stephanus |
| author_browse | Van Zyl, Stephanus |
| author_facet | Van Zyl, Stephanus |
| collection | Thesis |
| dc_rights_str_mv | © 2019 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 | Thesis (LLD)--University of Pretoria, 2021. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/82750 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:12.984Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| 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:2263/82750 A constitutional analysis of a differentiated tax treatment of residents and non-residents in respect of income deriving from immovable property in South Africa Van Zyl, Stephanus danielbainesrhodes@gmail.com Baines, Daniel UCTD Tax Thesis (LLD)--University of Pretoria, 2021. A constitutional analysis of a differentiated tax treatment of residents and non-residents in respect of income deriving from immovable property in South Africa', Daniel Baines explores whether South African resident taxpayers' constitutional rights to equality and property are infringed by current laws which tax residents at higher rates than non-residents on rental income and proceeds from the disposal of fixed property. He aptly sets out what the right to equality and property entails and how these relate to taxpayers. He finds that the higher effective tax rates paid by residents violates their constitutional right to equality. The thesis provides valuable insight into a resident's right to equality and property in terms of current tax rates and illustrates how current tax rates are unconstitutional. The recommendations brought forward contribute toward the discussion of how tax rates should be altered in order to ensure that residents' constitutional rights are no longer violated. Mercantile Law LLD Unrestricted 2021-11-18T11:52:59Z 2021-11-18T11:52:59Z 2021-12-10 2021 Thesis * D2021 http://hdl.handle.net/2263/82750 en © 2019 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 A constitutional analysis of a differentiated tax treatment of residents and non-residents in respect of income deriving from immovable property in South Africa |
| title | A constitutional analysis of a differentiated tax treatment of
residents and non-residents in respect of income deriving from
immovable property in South Africa |
| title_full | A constitutional analysis of a differentiated tax treatment of
residents and non-residents in respect of income deriving from
immovable property in South Africa |
| title_fullStr | A constitutional analysis of a differentiated tax treatment of
residents and non-residents in respect of income deriving from
immovable property in South Africa |
| title_full_unstemmed | A constitutional analysis of a differentiated tax treatment of
residents and non-residents in respect of income deriving from
immovable property in South Africa |
| title_short | A constitutional analysis of a differentiated tax treatment of
residents and non-residents in respect of income deriving from
immovable property in South Africa |
| title_sort | constitutional analysis of a differentiated tax treatment of residents and non residents in respect of income deriving from immovable property in south africa |
| topic | UCTD Tax |
| url | http://hdl.handle.net/2263/82750 |