An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose.
Master Thesis
2012
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University of Cape Town
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Abstract
In this study, after providing background on the co-operative movement both internationally and in the South African context and an indication of what the success of the co-operative sector could mean for South Africa from a socio-economic perspective, an analysis of the tax legislation as it relates to co-operatives is conducted. The analysis tracks the development of the legislation since the introduction of the Income Tax Act No 58 of 1962.
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Wheeler, T. 2012. An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose. University of Cape Town.