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Faculty of Economic and Management Sciences
School of Financial Sciences
Accounting
  
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Taxation

Postgraduate students' research projects completed in 2001 (titles of dissertations and theses)

Dissertations

Barnard P: A survey of the perceptions of previously disadvantaged South Africans on the concept of taxation (Prof M Stiglingh)

Becker AI: The information network on tax evasion with specific reference to limitations placed on the flow of information by the constitution and the secrecy clause (Mnr PE Lombard)

de Risi FA: The principles governing the taxation of investment income in South Africa (Prof M Stiglingh)

Knoetze FS: Die doeltreffendheid van 'n multinasionale belastingstruktuur uit 'n belasting oogpunt (Prof M Stiglingh)

Marais BW: Analysis of the tax implications pertaining to independent contractors as apposed to an employer/employee relationship (Prof M Stiglingh)

Strydom JJ: The concept of "disposal" for purposes of capital gains tax in South Africa (Mev JS Wilcocks)

van der Merwe BF: A discussion of income tax and value-added tax consequences of various methods of security cessions of book debts in order to identify tax efficient clauses for cession documents (Prof M Stiglingh)

Viljoen TJ: Asset-based finance systems (Prof M Stiglingh)