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A proposal for a gambling tax in South Africa
Mini Dissertation --University of Pretoria, 2021.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2022
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| _version_ | 1867613448905424897 |
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| 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 | © 2022 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 --University of Pretoria, 2021. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/83571 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:19.085Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2022 |
| publishDateRange | 2022 |
| publishDateSort | 2022 |
| 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:2263/83571 A proposal for a gambling tax in South Africa Van Zyl, Stephanus u18278389@tuks.co.za Pita, Luis Justino Vieira Tax Law Gambling Tax Canons of Taxation withholding tax gambling regulations Mini Dissertation --University of Pretoria, 2021. The gambling industry represents a significant economic sector in South Africa. Within the gambling industry casino operators are the largest generator of gambling revenue and, therefore, contribute the highest amount of taxes at both the provincial and national levels compared to other gambling operators such as horse racing bookmakers, bingo operators and sport betting facilities. To obtain further tax revenue from the gambling industry, and particularly the casino industry, National Treasury proposed that South Africa, like India and the United States of America, introduce a tax on casino gambling winnings. As a result, a suggested fifteen per cent withholding tax on casino gambling winnings in excess of R25,000 was tabled by National Treasury in 2011. Adam Smith’s four “Canons of Taxation” are generally regarded as the building blocks for any proposed tax, and the feasibility of a proposed tax may be measured against each of these four Canons of Taxation. This dissertation aims to measure the feasibility of the proposed fifteen per cent withholding tax on casino gambling winnings, as tabled by National Treasury, against the Canons of Taxation. In addition, it aims to build on the proposed imposition of withholding tax by providing suggestions on how this withholding tax can achieve the four Canons of Taxation, by drawing from the withholding tax regimes imposed in India and the United States of America. LLM (Mercantile Law) LLM (Mercantile Law) Unrestricted 2022-02-01T12:01:00Z 2022-02-01T12:01:00Z 2022-04-22 2021 Mini Dissertation * A2022 http://hdl.handle.net/2263/83571 en © 2022 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 | Tax Law Gambling Tax Canons of Taxation withholding tax gambling regulations A proposal for a gambling tax in South Africa |
| title | A proposal for a gambling tax in South Africa |
| title_full | A proposal for a gambling tax in South Africa |
| title_fullStr | A proposal for a gambling tax in South Africa |
| title_full_unstemmed | A proposal for a gambling tax in South Africa |
| title_short | A proposal for a gambling tax in South Africa |
| title_sort | proposal for a gambling tax in south africa |
| topic | Tax Law Gambling Tax Canons of Taxation withholding tax gambling regulations |
| url | http://hdl.handle.net/2263/83571 |