Title page for ETD etd-05032010-130544

Document Type Master's Dissertation
Author Ramen, Denzil
URN etd-05032010-130544
Document Title Taxation and security expenditure for individuals in South Africa
Degree MCom
Department Taxation
Advisor Name Title
Mrs D Pieterse Supervisor
  • taxation
  • expenditure
  • private security expenditure
  • South Africa
Date 2010-04-19
Availability restricted

The crime situation that South Africa currently experiences is a very topical and relevant issue that is frequently lamented by South Africans of all walks of life. The high crime rate being experienced has resulted in many individuals calling for the tax deductibility. The research that follows investigates existing literature on the connection between private security expenditure and taxation and also gauges the views of South Africans on the current crime situation as well as a tax deduction for private security expenditure. Finally, the research concludes by examining whether such a deduction would be allowed within the current legislative framework.

Copyright 2009, 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:

Ramen, DM 2009, Taxation and security expenditure for individuals in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-05032010-130544/ >

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