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.
| dc.contributor.advisor | West, Darron | |
| dc.contributor.author | Chivaura, Enock | |
| dc.date.accessioned | 2024-02-22T08:23:42Z | |
| dc.date.available | 2024-02-22T08:23:42Z | |
| dc.date.issued | 2012 | |
| dc.date.updated | 2024-02-22T08:23:14Z | |
| dc.description.abstract | 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. | |
| dc.identifier.apacitation | Chivaura, E. (2012). <i>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</i>. (). ,Faculty of Commerce ,Tax. Retrieved from http://hdl.handle.net/11427/39151 | en_ZA |
| dc.identifier.chicagocitation | Chivaura, Enock. <i>"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."</i> ., ,Faculty of Commerce ,Tax, 2012. http://hdl.handle.net/11427/39151 | en_ZA |
| dc.identifier.citation | Chivaura, E. 2012. 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. . ,Faculty of Commerce ,Tax. http://hdl.handle.net/11427/39151 | en_ZA |
| dc.identifier.ris | TY - Thesis / Dissertation AU - Chivaura, Enock AB - 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. DA - 2012 DB - OpenUCT DP - University of Cape Town KW - Taxation LK - https://open.uct.ac.za PY - 2012 T1 - 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 TI - 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 UR - http://hdl.handle.net/11427/39151 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/39151 | |
| dc.identifier.vancouvercitation | Chivaura E. 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. []. ,Faculty of Commerce ,Tax, 2012 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/39151 | en_ZA |
| dc.language.rfc3066 | eng | |
| dc.publisher.department | Tax | |
| dc.publisher.faculty | Faculty of Commerce | |
| dc.subject | Taxation | |
| dc.title | 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. | |
| dc.type | Thesis / Dissertation | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationlevel | MCom |