Browsing Theses and Dissertations (Taxation) by Title

Browsing Theses and Dissertations (Taxation) by Title

Sort by: Order: Results:

  • Value-added tax : a story of customer loyalty programmes 
    Hill, Trevor Jason (University of Pretoria, 2022-10-04)
    The South African tax system provides tax revenue to fund the expenditure incurred by the South African government. However, due to the severe harm caused by the COVID- 19 pandemic, which disrupted and damaged economies ...
  • VAT lottery incentives : an opportunity for South Africa? 
    Burger, Manda (University of Pretoria, 2018)
    Background: Nine European Union (EU) member countries have introduced receipt-based tax lotteries (value-added tax (VAT) lotteries) in an effort to improve tax compliance in recent years. This acknowledges the fact that ...
  • The vat treatment of financial services linked to credit cards 
    Coetzee, Riaan (University of Pretoria, 2013)
    The treatment of financial services under the VAT has been one of the most contentious VAT issues since the origin of the VAT. Due to theoretical and measurement complexities, most countries opt to exempt financial services ...
  • The viability of the introduction of Spahn tax in South Africa 
    Madgwick, Clinton Dean (University of Pretoria, 2012)
    With respect to foreign currency exchange markets, most governments would favour a stable exchange rate over a volatile exchange rate. This is also true for South Africa where volatile movements in the South African Rand ...
  • Virtual reality as a tax educational tool in developing countries 
    Jansen, Geraldo (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 ...
  • Women’s rights are human rights – a review of gender bias in South African tax law 
    Jaffer, Taskeen (University of Pretoria, 2020)
    The role of taxation in gender inequality is something that is perhaps not considered earnestly enough. Both in South Africa and within the context of global initiatives such as the Convention for the Elimination of All ...