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An analysis of the VAT consequences of customer loyalty programmes
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2021.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2023
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| _version_ | 1867613452716998656 |
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| access_status_str | Open Access |
| author2 | Pidduck, Teresa |
| author_browse | Pidduck, Teresa |
| author_facet | Pidduck, Teresa |
| collection | Thesis |
| dc_rights_str_mv | © 2021 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 (Taxation))--University of Pretoria, 2021. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/93784 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:22.807Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| 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:2263/93784 An analysis of the VAT consequences of customer loyalty programmes Pidduck, Teresa andreklopper7@gmail.com Klopper, Andre UCTD Taxation General Anti-avoidance Rules Tax Avoidance Impermissible Avoidance Agreement Income Tax South Africa New Zealand Mini Dissertation (MCom (Taxation))--University of Pretoria, 2021. South Africa adopted a general anti-avoidance rule (GAAR) as one of its methods to combat innovative tax avoidance schemes into which taxpayers may enter. Since the South African GAAR was introduced for the first time in 1941 it has undergone numerous amendments due to weaknesses highlighted by its failures in court. However, since its most recent amendment in 2006, the efficacy of the South African GAAR is in doubt, as not all of its requirements have been subjected to judicial interpretation and application. This study aims to determine the effectiveness of the South African GAAR when compared to that of its New Zealand counterpart by employing a ‘Structured Pre-emptive Analysis’ (SPA) to identify the weaknesses in the South African GAAR. A SPA is a multimethod qualitative approach that combines doctrinal and reform-oriented approaches. The study was carried out in three phases. Doctrinal research was used in Phase 1 to obtain an understanding of the South African and New Zealand GAARs, in order to understand how they should be interpreted and applied, as well as to identify weaknesses and make suggestions for improvement in both. Reform-oriented research was conducted in Phase 2 where the South African GAAR was applied to a case from New Zealand, in order to propose amendments to the South African GAAR. In Phase 3, triangulation was used in order to compare the findings gained in Phases 1 and 2 and thus validate the findings of the research. The comparison performed between South Africa and New Zealand revealed that guidance should be provided in order to address the uncertainties in the interpretation and application of the South African GAAR, so as to prevent inconsistencies that may limit its efficacy. In addition to this, the South African GAAR should be consolidated into a three- part enquiry instead of the current four-part enquiry, which may be achieved by considering the tainted elements as part of the tax benefit requirement, instead of a separate fourth requirement that would make the South African GAAR more onerous to apply. Lastly, the sole or main purpose requirement should be amended so that it need not be the sole or main purpose to avoid tax, but rather one of the purposes, provided that it was not merely incidental. Taxation MCom (Taxation) Unrestricted Faculty of Economic And Management Sciences 2023-12-14T07:30:39Z 2023-12-14T07:30:39Z 2022-05-10 2021-08-31 Mini Dissertation * A2022 http://hdl.handle.net/2263/93784 en © 2021 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 Taxation General Anti-avoidance Rules Tax Avoidance Impermissible Avoidance Agreement Income Tax South Africa New Zealand An analysis of the VAT consequences of customer loyalty programmes |
| title | An analysis of the VAT consequences of customer loyalty programmes |
| title_full | An analysis of the VAT consequences of customer loyalty programmes |
| title_fullStr | An analysis of the VAT consequences of customer loyalty programmes |
| title_full_unstemmed | An analysis of the VAT consequences of customer loyalty programmes |
| title_short | An analysis of the VAT consequences of customer loyalty programmes |
| title_sort | analysis of the vat consequences of customer loyalty programmes |
| topic | UCTD Taxation General Anti-avoidance Rules Tax Avoidance Impermissible Avoidance Agreement Income Tax South Africa New Zealand |
| url | http://hdl.handle.net/2263/93784 |