Download or read book Agriculture and the Taxation System in South Africa written by Samuel Bonti-Ankomah and published by . This book was released on 2000 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy in Sub Saharan Africa written by Zmarak Shalizi and published by World Bank Publications. This book was released on 1988 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trade is an essential driver for sustained economic growth, and growth is necessary for poverty reduction. In Sub-Saharan Africa, where three-fourths of the poor live in rural areas, spurring growth and generating income and employment opportunities is critical for poverty reduction strategies. Seventy percent of the population lives in rural areas, where livelihoods are largely dependent on the production and export of raw agricultural commodities such as coffee, cocoa, and cotton, whose prices in real terms have been steadily declining over the past decades. The deterioration in the terms of trade resulted for Africa in a steady contraction of its share in global trade over the past 50 years. Diversification of agriculture into higher-value, non-traditional exports is seen today as a priority for most of these countries. Some African countries-in particular, Kenya, South Africa, Uganda, CÔte d'Ivoire, Senegal, and Zimbabwe-have managed to diversify their agricultural sector into non-traditional, high-value-added products such as cut flowers and plants, fresh and processed fruits and vegetables. To learn from these experiences and better assist other African countries in designing and implementing effective agricultural growth and diversification strategies, the World Bank has launched a comprehensive set of studies under the broad theme of "Agricultural Trade Facilitation and Non-Traditional Agricultural Export Development in Sub-Saharan Africa." This study provides an in-depth analysis of the current structure and dynamics of the European import market for flowers and fresh horticulture products. It aims to help client countries, industry stakeholders, and development partners to get a better understanding of these markets, and to assess the prospects and opportunities they offer for Sub-Saharan African exporters.
Download or read book Income Tax for Farmers Graziers written by and published by . This book was released on 1965 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation in Agriculture written by OECD and published by OECD Publishing. This book was released on 2020-02-10 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: This review of taxation in agriculture in 35 OECD countries and emerging economies outlines the diversity of tax provisions affecting agriculture, provides an overview of cross-country differences in tax policy, and confirms the widespread use of tax concessions specifically for agriculture, although their importance and modalities differ across tax areas and countries.
Download or read book Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa Third interim report written by Commission of Inquiry into Certain Aspects of the Tax Structure of South Africa and published by . This book was released on 1994 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Report of the Commission of Inquiry Into the Tax Structure of the Republic of South Africa written by South Africa. Commission of Inquiry into the Tax Structure of the Republic of South Africa and published by Government Printer. This book was released on 1987 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt: Margo Report on tax reform recommendations.
Download or read book Property Taxes in South Africa written by Michael E. Bell and published by . This book was released on 2002 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first comprehensive overview of property taxation in post-apartheid South Africa. Presented are the perspectives of researchers who have spent years analyzing the fiscal issues facing South Africa, as well as public finance experts and practitioners from that country. The book enhances understanding of land and building taxation in specific settings and presents a case study of the complex reality of an ever-changing South Africa.
Download or read book Income Tax for Farmers Grazier written by Commonwealth Taxation Office (Australia) and published by . This book was released on 1967 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Implementing a Local Property Tax where There is No Real Estate Market written by Michael E. Bell and published by . This book was released on 2006 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report summarizes what was learned from a workshop held in a tribal area of Limpopo Province, which sought to assist local residents in identifying land attributes that affect the relative desirability of different plots, and to apply those criteria to selected plots as a step toward developing taxable values that are reasonable proxies for market value. Although the focus here is on South Africa, the approach and lessons learned have broader applications in other developing and transitional countries where a modern, mature property tax based on market values is not feasible.
Download or read book Ecological Taxation and South Africa s Agricultural Sector written by Petrus Westraadt and published by . This book was released on 2017 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Report of Committee of Enquiry Re Taxation of Incomes Derived from Farming Operations to be Presented to Both Houses of Parliament written by South Africa. Committee of Enquiry re Taxation of Incomes Derived from Farming Operations and published by . This book was released on 1919 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Tax for Farmers Graziers written by and published by . This book was released on 1957 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Us If You Can written by Tax Justice Network-Africa and published by Fahamu/Pambazuka. This book was released on 2011-10-20 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
Download or read book A General Equilibrium Analysis of the Effects of Carbon Tax Policy on South Africa s Agricultural Industries written by Sifiso Mboneni Ntombela and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The South African government has committed under the Paris Agreement to mitigate the growing emissions by 42 percent below the business-as-usual scenario in 2025. A carbon tax is one of the policy tools used to mitigate emissions. The carbon tax will be introduced at one hundred and twenty rands per ton of carbon dioxide equivalent (R120/tCO2-eq). The National Treasury released a carbon tax draft bill in December 2017, which contains policy features such as higher tax-free allowances intended to minimise the tax impact on agriculture and other industries. From the literature, it was deduced that the impacts of the tax have not been assessed, particularly on individual agricultural and food industries in the county. To examine the effects, a modified version of the dynamic University of Pretoria General Equilibrium Model (UPGEM) was used, which has the same theoretical structure as the MONASH-style model. Four important changes were made to the standard UPGEM, which are the creation of a database with disaggregated agriculture and food industries, additional equations to allow environmental enhancements analysis, account for technology improvements in the baseline of the non-coal electricity, and estimation of new trade elasticities for the individual agriculture and food products for use in the modified UPGEM model. After the four modifications, the effects of the carbon tax on agriculture and other industries were tested under three sets of assumptions represented by three policy scenarios. The first scenario measured the impact of policy features prescribed in the carbon tax bill, whereas the second and third scenarios tested the effects of removing the tax-free allowances and not recycling the tax revenue back into the economy, respectively. All three policy scenarios were simulated and interpreted against the baseline scenario. The simulation results show that one the carbon tax, the country s emissions would reduce by 33 percent below the baseline over the next 20 years. However, carbon tax implementation also leads to a welfare loss of approximately -0.91 percent below the baseline by 2035, driven by a contraction in aggregate employment and investments. The results suggest that the South African economy will incur some adjustment costs as the country transforms into a low-carbon economy. The sectoral results indicate that heavy emitting industries such as coal electricity, steel, metal, petroleum, and transport services will be significantly affected, with output declining by an average of 34 percent relative to the baseline by 2035. In contrast, the results on individual agricultural and food industries indicate a positive effect as output, employment and exports improve relative to the baseline when the carbon tax is implemented. The positive effects on agricultural industries are caused by full tax-free allowances provided to this sector coupled with the revenue recycling scheme, which minimise both the direct and indirect effects on agricultural industries. The obtained positive effects on the agricultural and food industries suggest that policymakers have designed a carbon tax policy that cushions them against high negative effects. Worth noting is that the policy effects on agricultural industries and the economy as a whole become substantially high and negative under when the tax-free allowance are removed as well as when the revenue is not recycled back into the economy. This means that the manner in which the state removes the tax-free allowances and treats the revenue collected will determine the direction and magnitude of the effects on agricultural, food and other industries in the economy.
Download or read book Carbon Taxation as a Tool for Sustainable Development in Africa written by Alexander Ezenagu and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Calls for the introduction of a carbon tax into the tax lexicon in African countries may not have come any sooner. South Africa for example has developed a robust proposal aimed at introducing a carbon tax system by 2016. The aim is to reduce greenhouse gas (GHG) emissions from key sectors such as mining, transportation and agriculture and to achieve sustainable development. Following South Africa's perceived progress in its carbon taxation efforts, there have also been increased calls for Nigeria and other African countries to reform extant taxation laws to introduce a carbon tax system for key polluters in the extractive sector. This paper evaluates the utility, desirability and potentials of achieving sustainable development in Africa through carbon taxation. Following a discussion of the motivations for considering a carbon tax system, we evaluate potential impacts of a carbon tax system on African economies, particularly on poor and vulnerable communities who despite contributing less to GHG emissions may bear disproportionate burden of combating it. We then evaluate the potential legal and logistical barriers that a carbon taxation system might face and propose legal frameworks for addressing these barriers.
Download or read book Women and Government Revenue written by Karen Hurt and published by . This book was released on 2000 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book looks at how different forms of government revenue affect women and men. It is based on papers produced for the Womens budget Initiative, which is a joint project of the community agency for social enguiry, Idasa and the parliamentary committees.
Download or read book Income Tax in South Africa written by Johann Hattingh and published by . This book was released on 2016 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, marking the 2014 centenary of income tax in South Africa, presents historical research covering a range of topics. The authors begin with the international origins of income tax law and the transformation of old Dutch taxes into colonial income tax, and the role of General Smuts in the introduction of income tax in 1914. The struggle to find an appropriate means of taxing corporate profits of shareholders is shown to have continued for decades, and mining and fanning as main industry players in the South African economy receive special attention. The demise of cooperatives, the history of international tax treaties and the colonial influence also form part of the historical journey of this publication. An examination of the special qualities of leading judges of the time and their jurisprudence provides much food for thought. Policy debates such as whether South Africa should follow the source or the residence system of taxation, or introduce a land tax, rage today as they did in 1914. The impact of transformation since 1994, the need to entrench taxpayers' rights and to remove gender inequality, and the remarkable modernisation of SARS, all played an important part in the development of the South African tax system. A book about one hundred years of income tax would not be complete without some biographical notes on key personalities such as CJ Ingram KC, Aubrey Silke and David Meyerowitz SC. In recognising the conference held at the University of Cape Town to mark one hundred years of income tax in South Africa, the rise of the teaching of tax at UCT is presented in the form of an extract from the memoirs of Prof Leon Kritzinger.
