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dc.contributor.advisorVan Romburgh, D.S.
dc.contributor.authorVan Rensburg, Johann Wagner
dc.date.accessioned2019-07-24T13:32:28Z
dc.date.available2019-07-24T13:32:28Z
dc.date.issued2019
dc.identifier.urihttps://orcid.org/0000-0001-9005-4106
dc.identifier.urihttp://hdl.handle.net/10394/33043
dc.descriptionMCom (Taxation), North-West University, Potchefstroom Campus, 2019
dc.description.abstractThis thesis, brought about by the shift in the South African land redistribution programme to "expropriate land without compensation", primarily focusses on the taxation policy considerations given the current legislative framework; whether any changes to the framework should be envisaged and whether there are any tax relief measures that could be considered. Through literature review, as well as lessons learnt from countries where a similar approach was followed, relative to land reform programs, it considers a widespread impact, which includes a government perspective, an expropriated person's perspective and the beneficiaries' perspective. The research shows that the disposal or deemed disposal of property without compensation has a wider impact than just social and economic factors, and that wider legislative changes may be required than just the proposed changes to the constitution. Due consideration is given to Capital Gains Tax, Value Added Tax, Donations Tax, Transfer Duty and general Income Tax considerations.en_US
dc.language.isoenen_US
dc.publisherNorth-West Universityen_US
dc.subjectLand reformen_US
dc.subjectConstitutionen_US
dc.subjectPropertyen_US
dc.subjectDeemed capital lossen_US
dc.subjectDebten_US
dc.subjectTax reliefen_US
dc.subjectCapital Gains Taxen_US
dc.subjectValue Added Taxen_US
dc.subjectRightsen_US
dc.subjectDisposalen_US
dc.subjectDeemed disposalen_US
dc.titleLand reform without compensation in South Africa: a critical analysis of the taxation policyen_US
dc.typeThesisen_US
dc.description.thesistypeMastersen_US
dc.contributor.researchID20231326 - Van Romburgh, Daniel Struwig (Supervisor)


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