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
- 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.
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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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