An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose.

 

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dc.contributor.advisor Roeleveld, Jennifer en_ZA
dc.contributor.author Wheeler, Tracy Lyn en_ZA
dc.date.accessioned 2015-01-15T09:06:10Z
dc.date.available 2015-01-15T09:06:10Z
dc.date.issued 2012 en_ZA
dc.identifier.citation 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. en_ZA
dc.identifier.uri http://hdl.handle.net/11427/12204
dc.description Includes abstract. en_ZA
dc.description Includes bibliographical references. en_ZA
dc.description.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. en_ZA
dc.language.iso eng en_ZA
dc.subject.other Taxation en_ZA
dc.title An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose. en_ZA
dc.type Master Thesis
uct.type.publication Research en_ZA
uct.type.resource Thesis en_ZA
dc.publisher.institution University of Cape Town
dc.publisher.faculty Faculty of Law en_ZA
dc.publisher.department Department of Commercial Law en_ZA
dc.type.qualificationlevel Masters
dc.type.qualificationname MCom en_ZA
uct.type.filetype Text
uct.type.filetype Image
dc.identifier.apacitation Wheeler, T. L. (2012). <i>An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/12204 en_ZA
dc.identifier.chicagocitation Wheeler, Tracy Lyn. <i>"An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2012. http://hdl.handle.net/11427/12204 en_ZA
dc.identifier.vancouvercitation Wheeler TL. An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2012 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/12204 en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Wheeler, Tracy Lyn AB - 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. DA - 2012 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2012 T1 - An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose TI - An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose UR - http://hdl.handle.net/11427/12204 ER - en_ZA


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