The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim

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dc.contributor.advisorWest, Craigen_ZA
dc.contributor.advisorWilson, Morayen_ZA
dc.contributor.authorMausling, Hermanaen_ZA
dc.date.accessioned2016-09-14T12:50:46Z
dc.date.available2016-09-14T12:50:46Z
dc.date.issued2016en_ZA
dc.description.abstractIn South Africa, oil and gas companies are subject to the ordinary tax rules within the Income Tax Act 58 of 1962 ("the Act"), but enjoy certain tax concessions within the Tenth Schedule to the Act. The main reason for introducing the Tenth Schedule was to create certainty and transparency for oil and gas exploration and production with the aim to secure foreign investment (National Treasury, 2006:15). Considering the growth potential of South Africa's oil and gas industry and the fact that the Tenth Schedule was introduced to create certainty and transparency in the hopes of securing foreign investment, this dissertation evaluates whether the Tenth Schedule achieves its aim of providing certainty and transparency in order to attract and retain foreign investment in the oil and gas industry. Furthermore, this dissertation identifies issues and uncertainties found within the Tenth Schedule which could hinder such foreign investment. Finally, as countries are in competition with one another to attract foreign investment, this dissertation evaluates how the incentives provided by the Tenth Schedule compare to the incentives provided by Ghana's oil and gas tax regime.en_ZA
dc.identifier.apacitationMausling, H. (2016). <i>The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax. Retrieved from http://hdl.handle.net/11427/21749en_ZA
dc.identifier.chicagocitationMausling, Hermana. <i>"The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim."</i> Thesis., University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2016. http://hdl.handle.net/11427/21749en_ZA
dc.identifier.citationMausling, H. 2016. The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Mausling, Hermana AB - In South Africa, oil and gas companies are subject to the ordinary tax rules within the Income Tax Act 58 of 1962 ("the Act"), but enjoy certain tax concessions within the Tenth Schedule to the Act. The main reason for introducing the Tenth Schedule was to create certainty and transparency for oil and gas exploration and production with the aim to secure foreign investment (National Treasury, 2006:15). Considering the growth potential of South Africa's oil and gas industry and the fact that the Tenth Schedule was introduced to create certainty and transparency in the hopes of securing foreign investment, this dissertation evaluates whether the Tenth Schedule achieves its aim of providing certainty and transparency in order to attract and retain foreign investment in the oil and gas industry. Furthermore, this dissertation identifies issues and uncertainties found within the Tenth Schedule which could hinder such foreign investment. Finally, as countries are in competition with one another to attract foreign investment, this dissertation evaluates how the incentives provided by the Tenth Schedule compare to the incentives provided by Ghana's oil and gas tax regime. DA - 2016 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2016 T1 - The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim TI - The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim UR - http://hdl.handle.net/11427/21749 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/21749
dc.identifier.vancouvercitationMausling H. The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim. [Thesis]. University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2016 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/21749en_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.otherTaxationen_ZA
dc.titleThe effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regimen_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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