Aspekte van die inkomstebelastingbedeling van toepassing op getroude persone

Abstract :

The income tax position of married persons was recently changed drastically when the individual became the primary tax unit. Specific anti-avoidance measures were introduced to discourage the splitting of income between spouses. Various factors detract from the pureness of the individual taxation principle. The retention of the married couple as an optional tax unit leads to anomalies and it is suggested that it be scrapped. The existence of three different categories of taxpayers indicates that some of the policy considerations underlying combined taxation have been retained. Although the position of spouses married in community of property is in general successfully regulated by statute as regards trade income, a lacuna still exists as regards investment income. The United Kingdom and Zimbabwe recently abolished the married couple as tax unit and provide solutions to some of our problems.



Author Van der Linde KE
Date Accessioned 2016-09-22T11:52:30Z
Date Available 2016-09-22T11:52:30Z
Date Created 1990
Identifier URL 1992
Language Afrikaans
Subject Law
Subject 2 Law
Alternative Title Aspects of the income tax system applicable to married persons
Degree Type Masters degree
Degree Description  LLM