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.advisorRoeleveld, Jenniferen_ZA
dc.contributor.authorWheeler, Tracy Lynen_ZA
dc.date.accessioned2015-01-15T09:06:10Z
dc.date.available2015-01-15T09:06:10Z
dc.date.issued2012en_ZA
dc.descriptionIncludes abstract.en_ZA
dc.descriptionIncludes bibliographical references.en_ZA
dc.description.abstractIn 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.identifier.apacitationWheeler, 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/11427/12204en_ZA
dc.identifier.chicagocitationWheeler, 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/11427/12204en_ZA
dc.identifier.citationWheeler, 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.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
dc.identifier.urihttp://hdl.handle.net/11427/12204
dc.identifier.vancouvercitationWheeler 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/11427/12204en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherTaxationen_ZA
dc.titleAn 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.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMComen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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