Browsing Economic and Management Sciences by Supervisor "Pidduck, Teresa Michelle"

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A comparative study of the complexity of trust tax legislation in selected Southern African Development Community countries

Graskie, Michael Andrew (University of Pretoria, 2019)

For many years tax jurisdictions have encountered challenges with the concept of the taxation of trusts. The trust concept itself conjures up thoughts of complexity. The development of the trust as a structure and the ...
An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand

Mzila, Thembelihle (University of Pretoria, 2020)

South Africa has adopted a general anti-avoidance rule (GAAR) as one of the methods to combat the innovative tax avoidance schemes into which taxpayers may enter. Nevertheless, since its introduction it has undergone ...
Are tax penalties effective in combatting tax avoidance?

Coetzee, Wessel (University of Pretoria, 2019)

Background: Tax avoidance is a prevalent issue that perplexes many governments, policy makers and revenue collection authorities across the globe. Tax avoidance is the legal exploitation of loopholes in tax laws and the ...

Now showing items 1-3 of 3

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