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An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose.
Includes abstract.
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2015
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| _version_ | 1867613293298843648 |
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| access_status_str | Open Access |
| author | Wheeler, Tracy Lyn |
| author2 | Roeleveld, Jennifer |
| author_browse | Roeleveld, Jennifer Wheeler, Tracy Lyn |
| author_facet | Roeleveld, Jennifer Wheeler, Tracy Lyn |
| author_sort | Wheeler, Tracy Lyn |
| collection | Thesis |
| description | Includes abstract. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/12204 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:49.949Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/12204 An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose. Wheeler, Tracy Lyn Roeleveld, Jennifer Taxation Includes abstract. Includes bibliographical references. 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. 2015-01-15T09:06:10Z 2015-01-15T09:06:10Z 2012 Master Thesis Masters MCom http://hdl.handle.net/11427/12204 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Taxation Wheeler, Tracy Lyn 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_degree_str | Master's |
| title | An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose. |
| title_full | An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose. |
| title_fullStr | An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose. |
| title_full_unstemmed | An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose. |
| title_short | An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose. |
| title_sort | in depth analysis of the development of the taxation of co operatives in south africa and whether this aligns with their economic purpose |
| topic | Taxation |
| url | http://hdl.handle.net/11427/12204 |
| work_keys_str_mv | AT wheelertracylyn anindepthanalysisofthedevelopmentofthetaxationofcooperativesinsouthafricaandwhetherthisalignswiththeireconomicpurpose AT wheelertracylyn indepthanalysisofthedevelopmentofthetaxationofcooperativesinsouthafricaandwhetherthisalignswiththeireconomicpurpose |