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
Supervisor	Advisor Name Title Mrs D Pieterse Supervisor
Keywords	taxation expenditure private security expenditure South Africa
Date	2010-04-19
Availability	restricted
Abstract 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/ > E10/219/gm
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