Title page for ETD etd-07202011-133953
Oosthuizen, Willem Johannes URN
A comparative study between South Africa, the United States and Australia of the taxing of income from gambling activities
inkomste uit dobbelary
gambling winnings or gains
Gambling has proven to be an ever growing industry and triggered tax regulating authorities in different countries to review the taxation on the income of the providers and even the individuals constantly entering into gambling transactions. South Africa is no exception to this and during the 2010 budget speech the National Treasury has indicated their intention to review the taxation of gambling winnings in the hands of the gambler. Currently only the professional gambler is taxed on his gambling winnings in South Africa.
Although prior research has been performed on the taxation of gambling winnings in the United States and Australia, no research on this topic has been performed from a South African perspective. This study extends on these prior studies by performing an analysis of the taxation of gambling winnings in the hands of the individual from a South African perspective.
The aim of this study is to determine how South Africa can amend the current income tax legislation effectively to include gambling winnings in the personal income tax of all gamblers. From a theoretical perspective, the study aims to identify alternative ways to tax gambling winnings which is currently not included in South African legislation and practices.
Although the provision and participation in interactive gambling remain illegal within the borders of South Africa, this study aims to investigate the legalisation and/or regulation thereof as an alternative to the taxation of gambling winnings in the hands of all gamblers.
This study discusses the administrative burden on the tax payer and the gambling provider if the National Treasury considers taxing gambling winnings in the hands of all gamblers and concluded that the status quo against the taxation of gambling winnings of the casual gambler should prevail. Consideration should be given to legalise and regulate interactive gambling as an alternative in order to broaden the tax base.
AFRIKAANS : Dobbelary groei van krag tot krag en dit is juis as gevolg van hierdie groei dat die belastingowerhede in verskeie lande besluit het om die belasting op die inkomste van dobbeloperateurs en dobbelaars gereeld te hersien. Suid-Afrika is geen uitsondering nie en die Nasionale Tesourie het tydens die 2010 begrotingsrede aangedui dat hulle die belastinghantering van inkomste verkry uit dobbelary in die hande van die dobbelaar gaan hersien. Tans word slegs die inkomste van die professionele dobbelaar in Suid-Afrika belas.
Alhoewel die belastinghantering van inkomste uit dobbelary voorheen in die Verenigde State en Australi� nagevors is, bestaan geen navorsing van hierdie aard oor die situasie in Suid-Afrika nie. Hierdie studie is �n uitbreiding van hierdie vorige navorsing deur middel van �n analise van die belastinghantering van inkomste uit dobbelary in die hande van dobbelaars in Suid-Afrika.
Die studie het ten doel om vas te stel hoe Suid-Afrika se huidige inkomstebelastingwetgewing effektief gewysig kan word om inkomste uit dobbelary in die persoonlike inkomstebelasting van alle dobbelaars in te sluit. Vanuit �n teoretiese perspektief poog die studie om alternatiewe belastinghanterings van inkomste uit dobbelary te identifiseer wat tans nie in Suid-Afrikaanse wetgewing en praktyke vervat is nie.
Alhoewel interaktiewe dobbelary onwettig is in Suid-Afrika, ondersoek hierdie studie die bekragtiging en regulering van die voorsiening en deelname daaraan as �n alternatief tot die belasting op inkomste uit dobbelary in die hande van elke dobbelaar.
Die studie bespreek die administratiewe las op die dobbeloperateur sowel as die dobbelaar indien die Nasionale Tesourie sou oorweeg om die inkomste uit dobbelary in die hande van elke dobbelaar te belas en kom tot die slotsom dat die huidige hantering waar inkomste van die geleentheidsdobbelaar nie belas word nie, in plek moet bly. Oorweging moet geskenk word aan die bekragtiging en regulering van interaktiewe dobbelary as �n alternatief om sodoende die belastingbasis te vergroot.
Oosthuizen, WJ 2010, A comparative study between South Africa, the United States and Australia of the taxing of income from gambling activities, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-07202011-133953/ >