A critical analysis of the taxation applicable to South African sports organisations

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dc.contributor.advisorRoeleveld, Jenniferen_ZA
dc.contributor.authorHeeger, Peter Johnen_ZA
dc.date.accessioned2017-09-22T12:12:03Z
dc.date.available2017-09-22T12:12:03Z
dc.date.issued2017en_ZA
dc.description.abstractThe study examined tax legislation that affects Public Benefit Organisations (PBOs) with specific emphasis on sports organisations. The relevance of the legislation was examined and secondly, where applicable, a review on how specific sports organisations (PBOs and recreational clubs) implemented the tax legislation was performed. A detailed analysis of the national and international sports environment was presented in order to inform the study. This was followed by a comprehensive examination of each section of the Income Tax Act in relation to PBOs and sport. A brief comparative study was also undertaken to benchmark South Africa against countries playing the same or similar sports. As the tax on Public Benefit Organisations is a relatively recent tax, little or no analysis has yet been conducted on its relevance and the implementation thereof. This study served to critically analyse the implementation of this tax by sports organisations using the limited data available in the public domain. The results revealed that the legislation is excessive, particularly for recreational clubs, taking into consideration South Africa's sporting development needs. In support of the findings, it is recommended that the Treasury consider separating the legislation affecting sports organisations from legislation affecting other Public Benefit Organisations.en_ZA
dc.identifier.apacitationHeeger, P. J. (2017). <i>A critical analysis of the taxation applicable to South African sports organisations</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax. Retrieved from http://hdl.handle.net/11427/25322en_ZA
dc.identifier.chicagocitationHeeger, Peter John. <i>"A critical analysis of the taxation applicable to South African sports organisations."</i> Thesis., University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2017. http://hdl.handle.net/11427/25322en_ZA
dc.identifier.citationHeeger, P. 2017. A critical analysis of the taxation applicable to South African sports organisations. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Heeger, Peter John AB - The study examined tax legislation that affects Public Benefit Organisations (PBOs) with specific emphasis on sports organisations. The relevance of the legislation was examined and secondly, where applicable, a review on how specific sports organisations (PBOs and recreational clubs) implemented the tax legislation was performed. A detailed analysis of the national and international sports environment was presented in order to inform the study. This was followed by a comprehensive examination of each section of the Income Tax Act in relation to PBOs and sport. A brief comparative study was also undertaken to benchmark South Africa against countries playing the same or similar sports. As the tax on Public Benefit Organisations is a relatively recent tax, little or no analysis has yet been conducted on its relevance and the implementation thereof. This study served to critically analyse the implementation of this tax by sports organisations using the limited data available in the public domain. The results revealed that the legislation is excessive, particularly for recreational clubs, taking into consideration South Africa's sporting development needs. In support of the findings, it is recommended that the Treasury consider separating the legislation affecting sports organisations from legislation affecting other Public Benefit Organisations. DA - 2017 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2017 T1 - A critical analysis of the taxation applicable to South African sports organisations TI - A critical analysis of the taxation applicable to South African sports organisations UR - http://hdl.handle.net/11427/25322 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/25322
dc.identifier.vancouvercitationHeeger PJ. A critical analysis of the taxation applicable to South African sports organisations. [Thesis]. University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2017 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/25322en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Finance and Taxen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherSouth African Income Taxen_ZA
dc.titleA critical analysis of the taxation applicable to South African sports organisationsen_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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