Title page for ETD etd-05052010-191607

Document Type Master's Dissertation
Author Koch, Karen
Email karen.koch@eskom.co.za
URN etd-05052010-191607
Document Title A study of the role of taxation in the decision of South African rugby players to play overseas
Degree MCom
Department Taxation
Advisor Name Title
Mr T Steyn Co-Supervisor
Ms S Pienaar Committee Chair
  • taxation
  • rugby players
  • sport labour migration
Date 2010-04-19
Availability restricted

The loss of sporting talent has severely affected South African rugby over the past decade, with a total of 3 319 players leaving South Africa to play overseas since 2000, 32% of those on an indefinite basis, and 94% of moves being to the northern hemisphere. These figures justify the concerns of the International Rugby Board that the problem is most pronounced as it relates to migration from the southern to the northern hemisphere.

This study set out firstly to determine the factors influencing the decision of players at the top five South African rugby unions to play overseas and secondly, to establish the relative importance of taxation and other factors in the migration decision.

A literature review was conducted in order to establish the theory base for the study, as well as to generate a list of factors which may possibly affect the decision to play overseas. Relevant income tax regulations were also considered.

A survey, utilising a self-administered questionnaire, of 88 rugby players at the top five South African rugby unions was conducted to determine the factors influencing the migration decision, as well as to rate the relative importance of the factors, specifically taxation, in the decision-making process.

The findings of the study built on prior research in the field of sport labour migration, and corroborated previous findings regarding the factors influencing the migration decision. The study noted financial reasons as the main factor in the decision to migrate. In a South African context, the study found that taxation does indeed play a role in the migration decision.

It is recommended that unions apply a multifaceted approach in order to retain players, focusing on increased financial benefits, game time and other opportunities, as well as improving the relationship between the unions and the players.

Given the concern about migration in rugby at international level, it is argued that awareness of the factors influencing the migration decision may better equip South African rugby unions to manage the problem of losing top players to foreign clubs, which could lead to local unions being more competitive locally and in the Super 14 competition.

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:

Koch, K 2009, A study of the role of taxation in the decision of South African rugby players to play overseas, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-05052010-1916076/ >

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