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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...