Title page for ETD etd-03082012-123438

Document Type Master's Dissertation
Author Du Toit, Willem Adriaan
Email riaandt@cmv.co.za
URN etd-03082012-123438
Document Title A comparative study of international models of the regulations in respect of tax practitioners with the emphasis on South Africa
Degree MCom
Department Taxation
Advisor Name Title
Prof P M Cronje Co-Supervisor
Mrs H du Preez Supervisor
  • regulating tax practitioners
  • international models
  • tax
  • belasting
  • Suid Afrika
  • South Africa
  • Suid-Afrikaanse model
  • regulering van belastingpraktisyns
  • internasionale modelle
  • South African model
Date 2012-04-16
Availability restricted
The former Minister of Finance, Mr Trevor Manuel, announced in his 2002 budget speech that legislation would be implemented to regulate tax practitioners. In November 2002, a discussion paper was issued proposing a model for regulating the tax industry. Following various discussions and meetings between relevant parties, a revised draft bill was issued in June 2008. To date, Government has not promulgated this draft bill because the relevant parties have been unable to agree on the best model for regulating the tax industry in South Africa.

The purpose of this study was to compare the proposed South African model with various international models for regulating tax practitioners. The three other countries used in the comparison are Germany, the United States of America and Australia.

Three categories were identified as the focus of the comparison: the regulatory board; the registration requirements and duties of tax practitioners; and disciplinary matters applicable to tax practitioners.

After considering the relevant research, it can be concluded that there are many similarities between the proposed South African model and the Australian model. Certain applicable provisions exist in the United States of America model and the German model, but these are not necessarily the type of model acceptable to the South African tax authority. However, all the international models were compared and analysed contain provisions were found which could be incorporated into the South African model.

During this investigation, areas for further research were identified, which will go towards formulating a South African model acceptable to all relevant parties.

AFRIKAANS : Die destydse Minister van Finansies, Mnr Trevor Manuel, het in sy begrotingsrede van 2002 aangekondig dat wetgewing geÔmplementeer sal word vir die regulering van belastingpraktisyns. In November 2002 is 'n besprekings dokument uitgereik wat die model vir die regulering van belastingpraktisyns voorstel. Verskeie daaropvolgende gesprekke en vergaderings tussen die betrokke partye is gehou, waarna `n hersiene wetsontwerp in Junie 2008 uitgereik is. Hierdie wetsontwerp is tot op datum nie deur die regering aanvaar nie as gevolg van die feit dat die betrokke partye nie tot `n vergelykking kan kom oor wat die beste model vir die regulasie van belastingpraktisyns in Suid-Afrika moet wees nie.

Die doel van die studie was om verskeie internasionale modelle vir die regulering van belastingpraktisyns met die voorgestelde Suid-Afrikaanse model te vergelyk. Die drie lande wat in die vergelyking met Suid-Afrika gebruik is, is Duitsland, die Verenigde State van Amerika en AustraliŽ.

Drie kategorieŽ is geÔdentifiseer waarop die vergelyking van die modelle fokus. Hierdie kategorieŽ is die beheerraad, registrasievereistes en pligte van belastingpraktisyns en dissiplinÍre aangeleenthede van toepassing op belasting praktisyns.

Na al die navorsing in ag geneem is, kan die gevolgtrekking gemaak word dat daar baie ooreenkomste tussen die Suid-Afrikaanse voorgestelde model en die Australiese model bestaan. Sekere toepaslike bepalings bestaan in die Verenigde State van Amerika se model sowel as die Duitse model, maar hierdie modelle is nie noodwendig aanvaarbaar vir die Suid-Afrikaanse belastingowerheid nie. Al die internasionale modelle wat vergelyk en ontleed is bevat egter bepalings wat in die Suid-Afrikaanse model geÔnkorporeer kan word.

Tydens die navorsing is gebiede geÔdentifiseer vir verdere navorsing. Verdere navorsing in hierdie areas sal nodig wees om te help in die formulering van 'n Suid-Afrikaanse model wat aanvaarbaar sal wees vir al die betrokke partye.

Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.

Please cite as follows:

Du Toit, WA 2011, A comparative study of international models of the regulations in respect of tax practitioners with the emphasis on South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03082012-123438 / >


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