OpenUCT :: Browsing by Author "Chivaura, Enock"

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The taxation of short-term insurers: an impact assessment and analysis of the newly proposed changes in insurance regulation with an aim to put forward or recommend an appropriate fiscal response.
(2012) Chivaura, Enock; West, Darron
The insurance business has always played a critical role in the trade and commerce industries, ultimately as a major tool in the management of risk. Even though this research paper is primarily focused on taxation issues affecting the South African short-term insurance industry, it is firstly important and vital to briefly discuss the general concept of insurance, how it has evolved and more specifically it‟s role, relevance and impact on the South African economy, society and business community at large. For by having this preliminary discussion can one fully appreciate the important tax issues that will be discussed and explored in the proceeding chapters and furthermore provide a clear understanding of the rationale used to reach the various conclusions sought by this research paper.