Title page for ETD etd-03092012-122234

Document Type Master's Dissertation
Author Terhoeven, Janine
URN etd-03092012-122234
Document Title The role of taxation in attracting foreign direct investments to South Africa : a BRICS comparison
Degree MCom
Department Taxation
Advisor Name Title
Mrs H du Preez Supervisor
  • taxation
  • foreign direct investment
  • FDI
  • international investors
  • FDI determinants
  • belasting
  • buitelandse direkte beleggings determinante
  • internasionale beleggers
  • buitelandse direkte beleggings
Date 2012-04-16
Availability unrestricted
Foreign direct investment in South Africa is expected to increase economic growth thereby alleviating poverty. With technology offering a global trade arena it has become increasingly important for countries to compete for the attention of international investors. Through studies conducted to identify the matters international investors take into consideration in deciding where to invest, tax policies were identified as an area considered by foreign investors.

Although research has been performed on the tax policies applied by countries and the effect thereof on foreign direct investment, limited attention has been afforded to the tax policies of South Africa. With its recent inclusion in BRICS, South Africa will be competing with these expected future economic giants. Determining whether South Africa’s tax policies are competitive with these countries would provide useful insight for the marketing of the country.

The study discusses and compares the foreign direct investment determinants identified as having an impact on investors’ decisions in investing outside local borders before focusing on taxation in particular. Based on the literature reviewed and the comparison performed, the study concludes that South Africa’s tax policies are competitive with those offered by BRICS countries

AFRIKAANS : Die verwagting is dat buitelandse direkte belegging in Suid-Afrika na ekonomiese groei sal lei en sodoende armoede verlig. Met tegnologie wat 'n globale handel arena aanbied, word dit al hoe belangriker vir lande om te kompeteer vir die aandag van internasionale beleggers. Deur middel van studies wat gedoen is om die aangeleenthede wat internasionale beleggers in ag neem en die besluit waar om te belê, te identifiseer, is die belastingbeleid geïdentifiseer as 'n gebied wat oorweeg word deur buitelandse beleggers.

Hoewel navorsing uitgevoer is op die belastingbeleid wat toegepas word deur die lande en die uitwerking daarvan op buitelandse direkte belegging, is daar beperkte aandag verleen aan die belastingbeleid van Suid-Afrika. Met Suid-Afrika se onlangse opname in BRICS sal die land meeding met hierdie verwagte toekomstige ekonomiese reuse. Om vas te stel of Suid-Afrika se belastingbeleid mededingend is met hierdie lande, sal nuttige insig verskaf word vir die bemarking van die land.

Die studie bespreek en vergelyk die buitelandse direkte belegging determinante wat verwag word om 'n uitwerking te hê op beleggers se besluite om te belê buite hul plaaslike grense voor daar gefokus word op belasting in die besonder. Op grond van die literatuur en die vergelyking uitgevoer, het die studie tot die gevolgtrekking gekom dat Suid-Afrika se belastingbeleid mededingend is met dié wat deur BRICS lande beskikbaar gemaak word.

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:

Terhoeven, J 2011, The role of taxation in attracting foreign direct investments to South Africa : a BRICS comparison, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03092012-122234 / >


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