Doman, Sanet; Nienaber, Gerhard(Clute Institute for Academic Research, 2012-08)
Various reasons caused the demand for tax practitioners to increase, creating a need for specialised tax education and training. Since the tax profession is not currently regulated in South Africa, educators receive little ...
Lubbe, Melissa; Nienaber, Gerhard(Clute Institute for Academic Research, 2012-06)
Taxpayers’ relationship with tax practitioners may influence tax compliance behaviour. International research has been inconclusive on whether taxpayers prefer conservative tax approaches or more aggressive approaches. ...
Talbot, Lizelle; Pienaar, Sare(Clute Institute for Academic Research, 2012-12)
South Africa, like many other countries, is struggling with raising levels of obesity and the resultant health problems. Furthermore, as elsewhere in the world, this country is experiencing an ever-increasing need for ...
Steyn, Theuns; Franzsen, Riel; Stiglingh, M. (Madeleine)(Clute Institute for Academic Research, 2013-02)
The tax burden of individual taxpayers in South Africa is a topic that is much discussed in the
country. Studies and debates around the topic are somewhat contradictory, depending on the
viewpoint from which the tax ...
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 ...