ETD (Self Submission)

Permanent URI for this collectionhttp://hdl.handle.net/2263/51914

This is the self-submission page for UP electronic theses and dissertations. This is the link to Self Submission Guidelines. Remember to register first and upload your final PDF only. Please remember to submit the datasets (processed data) first to UP Research Data Repository to generate a Digital Object Identifier (DOI) before you can upload your study. Herewith the guidelines on How to upload.

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    A proposal for a gambling tax in South Africa
    (University of Pretoria, 2021) Van Zyl, Stephanus; u18278389@tuks.co.za; Pita, Luis Justino Vieira
    The gambling industry represents a significant economic sector in South Africa. Within the gambling industry casino operators are the largest generator of gambling revenue and, therefore, contribute the highest amount of taxes at both the provincial and national levels compared to other gambling operators such as horse racing bookmakers, bingo operators and sport betting facilities. To obtain further tax revenue from the gambling industry, and particularly the casino industry, National Treasury proposed that South Africa, like India and the United States of America, introduce a tax on casino gambling winnings. As a result, a suggested fifteen per cent withholding tax on casino gambling winnings in excess of R25,000 was tabled by National Treasury in 2011. Adam Smith’s four “Canons of Taxation” are generally regarded as the building blocks for any proposed tax, and the feasibility of a proposed tax may be measured against each of these four Canons of Taxation. This dissertation aims to measure the feasibility of the proposed fifteen per cent withholding tax on casino gambling winnings, as tabled by National Treasury, against the Canons of Taxation. In addition, it aims to build on the proposed imposition of withholding tax by providing suggestions on how this withholding tax can achieve the four Canons of Taxation, by drawing from the withholding tax regimes imposed in India and the United States of America.
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    A human rights approach to involuntary sterilization of poor women living with immunodeficiency virus in Kenya
    (University of Pretoria, 2021) Budoo-SCHOLTZ, Ashwanee; bentkerubo@gmail.com; Moranga, Benta
    In 2011, a report detailing stories of HIV-Positive women being forcefully sterilised, was realised by the African Gender and Media Initiative (Gender and Media Initiative). Some of the women in the report were forced to undergo sterilisation in hospitals while giving birth without proper education on the effects of the procedure. The report indicated that majority of HIV-Positive women from impoverished areas within Kenya, have undergone forced sterilisation This research is based on two problematic areas. The first one is the involuntary sterilisation o poor women living with HIV in Kenya. A survey conducted by the International Community of Women living with HIV Eastern Africa concluded that 20 of the 72 HIV positive women sampled, had undergone forced sterilisation. In Kenya, 40 women who were interviewed by the Gender ad Media Initiative had been forcibly sterilised. These numbers show a pattern and a confirmation that indeed there is a problem where women living with HIV are sterilised against their will. The second problematic area is the response from the government which has not done much to elevate the situation. The Kenyan government has been issuing statements against involuntary sterilisation of poor women living with HIV. The response cannot be said to be human rights based. This is because, according to the human rights approach theory, the government will be said to have taken a human rights approach when it introduces and implements policies against this vice. A human rights approach is meant to issue lasting solutions.