Royalties on non-renewable resources in South Africa : an international comparison

Royalties on non-renewable resources in South Africa : an international comparison

Governments across the globe are experiencing enormous budget deficits. The governments of South Africa and Australia felt that taxes on mining have not been reflecting a ‘willing buyer-willing seller’ relationship. This in essence means that mining companies in these two countries were not paying a...

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Bibliographic Details
Main Author: Henrico, Jan Hendrik
Other Authors: Mr P C Opperman
Published: 2013
Subjects:
Politieke onsekerheid en sosiale kwessies
Rekeningkundigewins voor rente en belasting
Political uncertainty and social issues
Resources super profits tax
Refined and unrefined minerals
Minerale super winste belasting
Accounting earnings before interest and taxes
Royalties
Tantieme
Verwerkte en onverwerkte minerale
UCTD
Online Access:http://hdl.handle.net/2263/30378
Henrico, JH 2012, Royalties on non-renewable resources in South Africa : an international comparison, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/30378 >
http://upetd.up.ac.za/thesis/available/etd-12142012-141107/

Internet

http://hdl.handle.net/2263/30378
Henrico, JH 2012, Royalties on non-renewable resources in South Africa : an international comparison, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/30378 >
http://upetd.up.ac.za/thesis/available/etd-12142012-141107/

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