文章基本信息

标题：Die toepaslikheid van deeltitelheffings in Suid-Afrika
本地全文：下载
作者：Christiaan Smit ; Merwe Oberholzer ; Suria Ellis 等
期刊名称：Journal of Economic and Financial Sciences
印刷版ISSN：1995-7076
电子版ISSN：2312-2803
出版年度：2012
卷号：5
期号：1
页码：103-118
DOI：10.4102/jef.v5i1.308
摘要：This study challenges the fairness of sectional title schemes’ levies that are ordered by the Sectional Title Act (95 of 1986) to be allocated according to the participation quota (floor area) of units. Studies have shown that larger units in a sectional title scheme tend to subsidise the levies of smaller units. A log-transformed linear regression analysis was performed to investigate the cost behaviour of 113 sectional title schemes. The results revealed that 86% of the variation in the operating costs of a scheme is attributable to the variation in the area of a scheme, while 87% of the variation in operating costs is attributable to a variation in the number of units in a scheme. The conclusion is that the area and the number of units in a scheme are equally significant drivers of operating costs. Therefore, the study recommended that the levies should be allocated on a 50/50 basis with regard to area and number of units.
其他摘要：This study challenges the fairness of sectional title schemes’ levies that are ordered by the Sectional Title Act (95 of 1986) to be allocated according to the participation quota (floor area) of units. Studies have shown that larger units in a sectional title scheme tend to subsidise the levies of smaller units. A log-transformed linear regression analysis was performed to investigate the cost behaviour of 113 sectional title schemes. The results revealed that 86% of the variation in the operating costs of a scheme is attributable to the variation in the area of a scheme, while 87% of the variation in operating costs is attributable to a variation in the number of units in a scheme. The conclusion is that the area and the number of units in a scheme are equally significant drivers of operating costs. Therefore, the study recommended that the levies should be allocated on a 50/50 basis with regard to area and number of units.
关键词：cost allocation; levies; operating costs; participation quota; Sectional Title Act
其他关键词：cost allocation;levies;operating costs;participation quota;Sectional Title Act