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n Regskritiese ondersoek na hereregte in Suid-Afrika
Dissertation (LLD) -- Universiteit van Stellenbosch, 1990.
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| Other Authors: | |
| Format: | Thesis |
| Language: | Afrikaans |
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Stellenbosch : Stellenbosch University
2012
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| _version_ | 1867613732714053632 |
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| access_status_str | Open Access |
| author | Franzsen, Riel Christian Daniel |
| author2 | Stellenbosch University. Faculty of Law. Dept. of Private Law. |
| author_browse | Franzsen, Riel Christian Daniel Stellenbosch University. Faculty of Law. Dept. of Private Law. |
| author_facet | Stellenbosch University. Faculty of Law. Dept. of Private Law. Franzsen, Riel Christian Daniel |
| author_sort | Franzsen, Riel Christian Daniel |
| collection | Thesis |
| dc_rights_str_mv | Stellenbosch University |
| description | Dissertation (LLD) -- Universiteit van Stellenbosch, 1990. |
| format | Thesis |
| id | oai:scholar.sun.ac.za:10019.1/68911 |
| institution | Stellenbosch University (South Africa) |
| language | Afrikaans |
| last_indexed | 2026-06-10T12:40:49.380Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from SUNScholar — Stellenbosch University Repository |
| publishDate | 2012 |
| publishDateRange | 2012 |
| publishDateSort | 2012 |
| publisher | Stellenbosch : Stellenbosch University |
| publisherStr | Stellenbosch : Stellenbosch University |
| record_format | dspace |
| source_str | SUNScholar — Stellenbosch University Repository |
| spelling | oai:scholar.sun.ac.za:10019.1/68911 n Regskritiese ondersoek na hereregte in Suid-Afrika Franzsen, Riel Christian Daniel Stellenbosch University. Faculty of Law. Dept. of Private Law. Land titles -- Registration and transfer -- South Africa Taxation -- Law and legislation -- South Africa Transfer (Law) -- Taxation -- Law and legislation -- South Africa Dissertations -- Law Dissertation (LLD) -- Universiteit van Stellenbosch, 1990. This study makes a critical analysis of transfer duty as a source of revenue within the South African tax system. Transfer duty originated from feudal dues which were subsequently transformed, with the birth of the modern state, into fully fledged taxes. Following the Dutch precedent, transfer duties have been levied at the Cape since 1686. At present transfer duty is levied by central government in accordance with the provisions of the Transfer Duty Act 40 of 1949. Although the object of taxation, immovable “property”, does not present serious problems, it is nevertheless suggested that the object of taxation could be broadened on the ground of tax neutrality to include certain analogous rights to occupy immovable “property” like those arising from a lease or a share block scheme. The acquisition of “property”, as the tax base for transfer duty, also only presents minor problems, in cognisance is taken of the many different ways in which an acquisition may occur. In this regard it should be noted that the so-called “nomination contract” has no judicial basis of its own and is merely a convenient label for a variety of other known legal concepts. Regarding the person liable for transfer duty, it is suggested that the Act should explicitly include certain juristic persons such as the foundation. Most of the current problems with transfer duty concern the determination of taxable value. Problems with valuation are common to all taxes and should be addressed by applying ordinary legal principles. Valuation disputes should, if necessary, be settled by the Special Court for Hearing Income Tax Appeals. The historical section of this thesis shows that the levying of transfer duty has always been closely linked to the system of land registration. This close connection still exists today. It serves as a very effective control mechanism and minimises the cost of collecting transfer duty. Transfer duty forms an integral part of the South African tax system and does not at present pose serious problems regarding the overlapping of different tax bases. In this regard cognisance must be taken of the draft legislation on value added taxation which includes immovables as objects of taxation for VAT-purposes. Furthermore, its character as a user charge makes transfer duty acceptable to the public at present and it should remain so in the future. It is practically possible to collect transfer duty at any level of government without serious resistance. Moreover the levying and collection of this tax present few problems in practice and taxes on the transfer of immovable property are widely levied internationally. Transfer duty also has the inherent potential to be more extensively used in future as a tax on wealth. These considerations lead to the conclusion that, despite the relatively low income derived from this source in comparison with other taxes, transfer duty should be retained as a reliable and equitable source of revenue within the South African tax system. Doctoral 2012-08-27T12:26:49Z 2012-08-27T12:26:49Z 1990 Thesis http://hdl.handle.net/10019.1/68911 af Stellenbosch University 638 pages application/pdf Stellenbosch : Stellenbosch University |
| spellingShingle | Land titles -- Registration and transfer -- South Africa Taxation -- Law and legislation -- South Africa Transfer (Law) -- Taxation -- Law and legislation -- South Africa Dissertations -- Law Franzsen, Riel Christian Daniel n Regskritiese ondersoek na hereregte in Suid-Afrika |
| title | n Regskritiese ondersoek na hereregte in Suid-Afrika |
| title_full | n Regskritiese ondersoek na hereregte in Suid-Afrika |
| title_fullStr | n Regskritiese ondersoek na hereregte in Suid-Afrika |
| title_full_unstemmed | n Regskritiese ondersoek na hereregte in Suid-Afrika |
| title_short | n Regskritiese ondersoek na hereregte in Suid-Afrika |
| title_sort | n regskritiese ondersoek na hereregte in suid afrika |
| topic | Land titles -- Registration and transfer -- South Africa Taxation -- Law and legislation -- South Africa Transfer (Law) -- Taxation -- Law and legislation -- South Africa Dissertations -- Law |
| url | http://hdl.handle.net/10019.1/68911 |
| work_keys_str_mv | AT franzsenrielchristiandaniel nregskritieseondersoeknahereregteinsuidafrika |