Browsing Research Articles (Taxation) by Title

Browsing Research Articles (Taxation) by Title

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  • Understanding the resource curse : a large-scale experiment on corruption in Tanzania 
    Cappelen, Alexander W.; Fjeldstad, Odd-Helge; Mmari, Donald; Sjursen, Ingrid Hoem; Tungodden, Bertil (Elsevier, 2021-03)
    Corruption is considered an important driver of the resource curse in developing countries. Based on a large-scale field experiment in Tanzania, this paper studies how the salience of future natural resource revenues shapes ...
  • Unused STC credits : is AC 501 bullet proof? 
    Venter, Elmar Retief; Stiglingh, M. (Madeleine) (South African Institute of Chartered Accountants, 2007-04)
    On 21 February 2007, the Minister of Finance announced that government proposes to phase out secondary Tax on Companies (STC) and to replace it with a new tax on dividends. It is proposed that this process will take place ...
  • US vs the World, a taxing issue 
    Venter, Elmar Retief; Stiglingh, M. (Madeleine) (South African Institute of Chartered Accountants, 2005-01)
    As part of the short-term convergence project on income taxes, the IASB and FASB will consider the appropriate tax rate at which deferred tax assets and liabilities should be recognized. IAS 12 requires an entity to recognize ...
  • Using mixed methods to understand tax compliance behaviour 
    Monageng, Nompumelelo Lorraine (Academic Conferences International, 2023-09)
    Mixed methods research is not commonly adopted by researchers studying tax compliance behaviour despite the benefits that it can bring to research in this area. This is a method that is generally associated with social ...
  • The value-added tax implications of the temporary change in use adjustments by residential property developers : an international comparative study 
    Du Preez, Hanneke; Klein, A.E. (Abraham Eduard) (Southern African Business Review, 2014)
    Residential property developers sometimes struggle to dispose of newly built residential premises, because of an oversupply of residential property in the market and decreased sales in recent years. Many developers have ...
  • Value-added tax on imported electronic services : a critical evaluation of the newly enacted South African legislation 
    Coetzee, Liza; Meiring, Marisca (University of Johannesburg, 2016-04)
    Effective from 1 June 2014, all foreign businesses supplying digital products such as mobile applications to be used in South Africa are required to register as vendors. This amendment was made to align South Africa with ...
  • Value-added tax on virtual world transactions : a South African perspective 
    Johnston, Gregory James; Pienaar, S.J. (Sarah Johanna) (Clute Institute for Academic Research, 2013-01)
    The dawn of the internet age has brought about concepts such as electronic commerce, virtual worlds and digitized products. When consumption tax laws such as value-added tax (VAT) or goods and service tax (GST) were ...
  • The VAT compliance burden in the UK : a comparative assessment 
    Zu, Yige; Evans, Christopher Charles; Krever, Richard (Sweet and Maxwell, 2020)
    This article explores the compliance burden imposed by the value added tax (VAT), which has traditionally been recognised as one of the more onerous taxes so far as compliance by business taxpayers is concerned. It compares ...
  • VAT lottery incentives : an opportunity for South Africa? 
    Burger, Manda; Schoeman, Anculien (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2020)
    Some countries have introduced receipt-based tax lotteries (value-added tax (VAT) lotteries) in recent years in an effort to improve tax compliance. This acknowledges that the traditional method of tax compliance enforcement ...
  • VAT receipt lotteries : can they increase tax revenues in Sub-Saharan Africa? 
    Fjeldstad, Odd-Helge; Hellar, George; Mdee, Ephraim; Sjursen, Ingrid Hoem; Somville, Vincent (Chr. Michelsen Institute, 2021-09)
    Value Added Tax accounts for about a fourth of all tax revenues in Sub-Saharan Africa (SSA), but studies show that there is potential to collect substantially more revenues from the VAT in most countries in the region. ...
  • VAT treatment of fringe benefits. The acquisition of an asset at less than the actual value - is it what SARS intended it to be? 
    Oberholzer, Ruanda; Ferreira, Petrus Hendrik (Petri) (Eagle Publishers, 2005-10)
    This article investigates the interaction between the Value-Added Tax Act (VAT Act) and the Income Tax Act with specific reference to the fringe benefit regarding the acquisition of an asset at less than its actual value. ...
  • Vehicle benefits : important amendments 
    Stiglingh, M. (Madeleine); Oberholzer, Ruanda (LexisNexis, 2006-06)
    In this article some important amendments recently made to both the travel allowance and the so-called company vehicle are examined.
  • Where does mining stop and manufacturing commence? A critical analysis of section 15A of the Income Tax Act 
    Janse van Rensburg, Winia; Van Niekerk, Loriaan (Pretoria University Law Press (PULP), 2012)
    Die doel van die artikel was om die resultate van ’n kritiese ontleding gedoen op die duidelikheid sowel as waarde toegevoeg vir belastingpligtiges in die mynbedryf, met die toevoeging van artikel 15A tot die ...