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Taxation: Recent submissions
Now showing items 1-20 of 365
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(NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2024)The South African government is experiencing a significant shortfall in tax revenue, and recent research has identified customer loyalty programmes (CLPs) as a potential revenue stream. Despite the popularity of these ...
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(BMC, 2023-11-16)BACKGROUND : Nearly all countries have ratified the United Nations Convention on the Rights of the Child and, therefore, support children having access to their rights. However, only a small minority of children worldwide ...
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(University of Pretoria, 2021-08-31)South Africa adopted a general anti-avoidance rule (GAAR) as one of its methods to combat innovative tax avoidance schemes into which taxpayers may enter. Since the South African GAAR was introduced for the first time ...
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(University of Pretoria, 2021-08-31)The general anti-avoidance rule (GAAR) has been adopted by South Africa as one of its methods to combat tax avoidance schemes into which taxpayers enter. Since 1941 when the South African GAAR was first introduced into ...
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(University of Pretoria, 2021-08-31)Background: The application of virtual reality (VR) in education is an alternative teaching method that bridges the gap between theory-based and practical learning as it provides an opportunity to learn through ...
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(University of Pretoria, 2021-08-30)Background: Tax implications of virtual currencies are a widespread debate that perplexes many governments, policymakers and revenue collection authorities. Virtual currencies are not physical but rather digital, and ...
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(University of Pretoria, 2021-10-14)Background: The foreign remuneration exemption contained in Section 10(1)(o)(ii) of the Act was capped at R1.25 million with effect from 1 March 2020. This amendment gave rise to so-called expat tax, namely South African ...
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(University of Pretoria, 2021-08-31)Repeated tax revolts have occurred throughout history (Du Preez & Stoman, 2019:456; Burg, 2004:viii). Lowery and Sigelman (1981:964) describe a tax revolt as a “systematic national phenomenon”. In addition, they provide ...
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(Unisa Press, 2022-07)This article concerns the tax policy and practical challenges that arise from applying the various transfer pricing adjustments. The lack of clear international guidelines on how to address some issues regarding transfer ...
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(University of Pretoria, 2022-08-31)Background: The 27th of April 1994 was a momentous occasion for South Africa, as the country ushered in the age of democracy. This meant that many of South Africa’s laws and administrative functions needed to change, in ...
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(University of Pretoria, 2022-08-29)Background: The majority of tax revenue is collected by the revenue authorities by virtue of personal income tax. Therefore, it is imperative to consider the perceived effectiveness of carrots in comparison to sticks on ...
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(University of Pretoria, 2022-09-27)Background: Tax authorities have traditionally focused on deterrence measures such as audits, penalties, and interest to enforce tax compliance. The focus on deterrence measures has come under scrutiny as researchers found ...
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(University of Pretoria, 2022-11-02)Background: On 27 April 1994, a momentous occasion for South Africa as the country ushered in the age of democracy. With this a need for the reform of tax administration to improve efficiency, effectiveness, and equity ...
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(University of Pretoria, 2022-08-31)Background: Taxation and corruption are global phenomena, and no society is immune to corruption. Lifestyle audits are used to identify corruption and tax evasion. These audits are commonly used by investigators to determine ...
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(University of Pretoria, 2022-10-07)
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(University of Pretoria, 2022-08-31)Background: Tax revenue collected from taxpayers is essential as it enables the government to provide necessary public goods and services. However, the government faces a significant obstacle due to taxpayer non-complia ...
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(University of Pretoria, 2022-08-15)Background The emergence of cryptocurrency is one of the significant innovations of the Fourth Industrial Revolution. Cryptocurrency is an interesting phenomenon as it was created to be an independent, peer-to-peer ...
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(University of Pretoria, 2022-09-15)Customer loyalty programmes (CLPs) have become prevalent in various economies, which is indicative of a change in the nature of the economic transactions occurring between businesses and customers. Interestingly, research ...
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(University of Pretoria, 2022-09-04)The greatest method to produce resources and to reduce the tax collection shortfall is to grow the economy and broaden the tax base, according to the South African Minister of Finance's 2022 Budget Speech. In 2021 alone, ...
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(University of Pretoria, 2022-09-14)Tax lottery systems have been implemented globally as a strategy by authorities to improve tax compliance and increase tax revenues. In this study the implementation of a tax lottery system in South Africa was investigated ...
Now showing items 1-20 of 365