• The impact of the 2021 civil unrest on the recurrent property tax in South Africa’s KwaZulu-Natal Province 

  Channing, Janet; Franzsen, R.C.D. (Riel) (International Association of Assessing Officers, 2023)

  The devastating civil unrest experienced in July 2021 in especially KwaZulu-Natal, South Africa, not only affected more than 40,000 businesses, but also had a direct impact on the collection and administration of the ...
• Political donations and tax deductions in Aotearoa New Zealand and Australia 

  Marriott, Lisa; Rashbrooke, Max (Journal of Australian Taxation Pty Ltd, 2023)

  This study examines the different approaches to tax concessions for political donations in Australia and Aotearoa New Zealand (NZ). In Australia, a tax deduction may be claimed for a moderate donation to a political ...
• Pre-colonial centralization and tax compliance norms in contemporary Uganda 

  Ali, Merima; Fjeldstad, Odd-Helge (Cambridge University Press, 2023-06)

  The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. Using a regression discontinuity analysis on neighboring ethnic homelands with different levels of ...
• South Africa's response to the digital economy's direct tax challenges - Part 1 

  Tshidzumba-Sengwane, Khodani (Nelson Mandela Metropolitan University, Faculty of Law, 2023-06)

  International tax rules were developed more than a century ago. At their core is the principle that profits should be taxed where economic activities physically take place and where value is created. Advances in technology ...
• Exposing students to a simulation of the online platform used by the South African Revenue Service 

  Du Preez, Hanneke; Hill, Tanya; Coetzee, Liza; Motsamai, Lungelo; Stark, Karen (Emerald, 2023-09)

  PURPOSE – Students completing their tertiary education at a university may be equipped with theoretical knowledge with little to no practical experience. In order to bridge this gap in practical skills, a computer simulation ...
• Presumptive income taxes and tax compliance costs : policy implications for small and medium-sized enterprises in emerging economies 

  Ferry; Evans, Christopher Charles; Tran-Nam, Binh (University of Exeter Business School, 2023)

  It has been suggested that the introduction of presumptive income tax regimes for small and medium-sized enterprises (SMEs) can help to reduce the tax compliance costs that these businesses face. Little evidence, however, ...
• Unveiling the hidden unpaid care economy : envisioning a better tax landscape for women 

  Swanepoel, Sumarie (TaxTalk, 2023-07)

  It is the eve of South African Women’s Day 2023. My phone chimes, signalling the commencement of the customary Women’s Day platitudes. “Treat the special women in your life to a service for a sparkling home. Shower her ...
• Blunt tool or sharp scalpel? Taxation as a means to achieve justice on gender equality 

  Swanepoel, Sumarie; Marriott, Lisa (TaxTalk, 2023-07)

  On 2 and 3 August 2023, the University of Pretoria organised and hosted an international taxation conference with the theme: ‘Distributive Tax Justice in the Global Economy’. On the first day, there was a panel session ...
• Innovation, regulation, and excise taxation 

  Van Oordt, Marius Louis (International Network of Customs Universities, 2023-09-30)

  Innovation and regulation may reduce the harm arising from the production and consumption of excisable goods, which may warrant lower excise rates. However, countries often rely on excise revenues and may face conflicting ...
• Using mixed methods to understand tax compliance behaviour 

  Monageng, Nompumelelo Lorraine (Academic Conferences International, 2023-09)

  Mixed methods research is not commonly adopted by researchers studying tax compliance behaviour despite the benefits that it can bring to research in this area. This is a method that is generally associated with social ...
• Exploring the deep determinants of tax revenues 

  Van Oordt, Marius Louis (Australian School of Business, University of New South Wales, 2023-08)

  The tax effort literature explains cross-country variation in tax to GDP ratios using various determinants of tax revenues. To date, this literature has viewed this tax ratio primarily as a function of current economic ...
• The impact of demographic variables on value-added tax compliance in South Africa 

  Schoeman, Anculien (Australian School of Business, University of New South Wales, 2023-04)

  Research into the impact of demographic variables – including gender, age, formal education and tax knowledge – on tax compliance has produced mixed results. This article reports on an online between-subjects experiment ...
• Filling the fiscal basket : quantifying tax revenues from customer loyalty programmes 

  Croucamp, Ilanri Francie; Craigen, Jade Shirley; Pidduck, Teresa Michelle; Swanepoel, Sumarie; Coetzee, Elizabeth Susanna Maria (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 ...
• Financing child rights in Malawi 

  Etter‑Phoya, Rachel; Manthalu, Chisomo; Kalizinje, Frank; Chigaru, Farai; Mazimbe, Bernadetta; Phiri, Ajib; Chimowa, Takondwa; Ligomeka, Waziona; Hall, Stephen; O’Hare, Bernadette (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 ...
• A historical institutionalist analysis of tax policy change : South African case studies of VAT and sugar tax 

  Pienaar, Sarah Johanna (University of Pretoria, 2023-08-31)

  Governments require financial resources to advance their economic and social agendas, yet the public often resists taxation. This inherent conflict in tax revenue collection often leads to tax policy outcomes driven by ...
• An analysis of the VAT consequences of customer loyalty programmes 

  Klopper, Andre (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 ...
• The efficacy of the South African general anti-avoidance rule : using lessons from New Zealand 

  Kirsten, Michelle (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 ...
• 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 ...
• An evolution on how countries tax virtual currencies : is there a consensus evolving 

  Victor, Ockert Jacobus (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 ...
• Defeating Section 10(1)(o)(ii) of the income tax act within the parameters of South Africa's general anti-avoidance rules 

  Molyneux, Chloe Frances (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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