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The indexation of inflation for capital gains tax in South Africa
(North-West University (South Africa), 2020)
This study investigates the possibility of indexing inflation on capital gains tax in South Africa. The research question asks to which extent inflation will have an effect on capital gains tax, and the study aims to answer ...
The levying of estate duty and capital gains tax as double tax in South Africa
(North-West University (South Africa), Potchefstroom Campus, 2017)
It is almost certain that there would be tax implications at the death of a natural person. Currently, estate duty is levied in terms of the Estate Duty Act at a flat rate of 20%. Capital gains tax on the other hand, is ...