Funksionaliteit van voëlverwysings in twee verse-inwording uit D.J. Opperman se onvoltooide bundel Sonklong oor Afrika

D.J. Opperman, one of the most prominent Afrikaans poets of the 20th century, often used birds as symbols and metaphors to describe or reinforce human emotions or conduct. This is especially evident in Heilige beeste (1945), Negester oor Ninevé (1947), Komas uit 'n bamboesstok (1979), and a volume he was working on before he suffered a debilitating stroke, Sonklong oor Afrika. With reference to two unfinished poems from Sonklong oor Afrika, "Die goue snip van Afrika" and "Arende broei adellik", and without arguing for or against the posthumous publication of unfinished work, it is concluded that - a. Opperman is not a traditional nature poet; his poetry is anthropocentric rather than ecocentric; b. the alternative text proposed for "Die goue snip van Afrika" provides a more accurate ornithological description of the behaviour of the painted snipe (goudsnip) than the Kannemeyer text; and c. the descriptions of the behaviour and habits of the painted snipe and the eagles in these two works are bio-regionally accurate. Especially readers with a sound knowledge of birds will have an enriching experience when reading or rereading Opperman's poetry.http://www.journals.co.za/ej/ejour_stilet.htmlam201

The adjudication of customs’ tariff classification disputes in South Africa : lessons from Australia and Canada

One of the responsibilities of a customs administration is the collection of customs duties on imported goods. This necessitates the tariff classification of the goods in question. As a result of South Africa’s membership of the World Customs Organization, specific obligations in relation to tariff classification are incurred. Tariff classification is a highly technical and intricate undertaking, subject to both national and international law. Especially the implementation and application of the international provisions result in varying interpretations by stakeholders. This, inevitably, results in disputes. This article discusses the position in South Africa regarding customs tariff classification dispute resolution and compares the South African provisions and practices with those in Australia and Canada. The differences in the approach to dispute resolution in the three countries are critically analysed. In conclusion it is recommended that South Africa should consider introducing an independent tribunal along the lines of the tribunals established in Australia and Canada, or, alternatively, extending the jurisdiction of the Tax Court to include customs duty disputes.am2015Mercantile La

Real property assessment and taxation in the Republic of Moldova

Many of the countries in Central and South East Europe that were part of the former Soviet Bloc still retain area-based property tax systems. This article describes the successful property tax reform implemented in Moldova that replaced the existing area/inventorybased property tax system with an ad valorem based tax. The process of reform involved creation of a legal cadastre to identify all real property and owners, the adoption of mass appraisal techniques, and passage of underpinning legislation. To some extent, the success of the reform can be measured against taxpayer acceptance of the new system and the high level of payment compliance.http://www.ipti.org/publications/am2016Taxatio

Conceptual framework for classifying government imposts relating to the tax burden of individual taxpayers in South Africa

The tax burden of individual taxpayers in South Africa is a topic that is much discussed in the country. Studies and debates around the topic are somewhat contradictory, depending on the viewpoint from which the tax burden is evaluated. These contradictory claims relating to the tax burden carried by individual taxpayers in South Africa do not arise in a vacuum, but may in part be attributed to different interpretations of what constitutes the ‘tax burden’ as a construct. This article provides the results from an analysis of the tax construct and the construct of a (tax) burden. The results are summarised in the form of a conceptual framework that sets out criteria as a consistent foundation for classifying government imposts as they relate to the tax burden of individual taxpayers, not only in South Africa, but also in other countries around the world.http://journals.cluteonline.com/index.php/IBERam2013ff201

Tax compliance costs for the small business sector in South Africa — establishing a baseline

This study is part of an international research project (across four countries) which is evaluating and comparing tax compliance costs affecting the small business sector. The primary objective of this empirical study was to measure the tax compliance costs of small businesses in South Africa and to establish a baseline against which future studies and enhancements to the tax system could be measured. The study also differentiated tax compliance activities from core accounting activities in order to identify the managerial benefits of tax compliance. It also investigated whether various South African small business tax concessions are perceived to be achieving their objective of relieving the tax compliance burden. The study, conducted by means of an electronic survey, provided plausible estimates proving that tax compliance costs as well as core accounting costs are regressive with respect to business size, with the compliance burden being heavier for smaller businesses. The perception that managerial benefits exist was also established for the first time in South Africa. Overall, small business tax concessions were perceived as being more complex than useful. A re-evaluation of these concessions or the introduction of a truly simplified tax system for small businesses is considered desirable.https://www.business.unsw.edu.au/research/publications/atax-journalam2016StatisticsTaxatio

Determinants of internal tax compliance costs : evidence from South Africa

Being tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal tax compliance costs (hours spent internally on tax compliance activities). This will assist Revenue Services in understanding what factors (determinants) could increase a small business’s internal tax compliance costs and might assist in managing tax compliance behaviour and contribution. The results expose the significant determinants per tax type, enabling a comparison to be made across the different tax types. Overall, turnover is the variable that had the most significant influence on internal tax compliance costs (time) (as opposed to the number of employees, which had a significant effect only on the internal time spent on employees’ tax). The analysis confirmed that there is a higher proportional burden for smaller businesses in respect of internal income tax and employees’ compliance activities.http://www.journals.co.za/content/journalam2016StatisticsTaxatio

Conceptual Framework For Classifying Government Imposts Relating To The Tax Burden Of Individual Taxpayers In South Africa

The tax burden of individual taxpayers in South Africa is a topic that is much discussed in the country. Studies and debates around the topic are somewhat contradictory, depending on the viewpoint from which the tax burden is evaluated. These contradictory claims relating to the tax burden carried by individual taxpayers in South Africa do not arise in a vacuum, but may in part be attributed to different interpretations of what constitutes the ‘tax burden’ as a construct. This article provides the results from an analysis of the tax construct and the construct of a (tax) burden. The results are summarised in the form of a conceptual framework that sets out criteria as a consistent foundation for classifying government imposts as they relate to the tax burden of individual taxpayers, not only in South Africa, but also in other countries around the world.http://journals.cluteonline.com/index.php/IBERam2013ff201