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Browsing Taxation by Type "Article"
Now showing items 1-20 of 115
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(University of Johannesburg, 2016-04)The South African government has benefited to date from information technology in many ways. The importance of understanding and influencing South African citizens’ acceptance of E-Government services is critical, given ...
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(Faculty of Economic and Financial Sciences, University of Johannesburg, 2013-07)Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations ...
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(Juta, 2008-09)This study provides a baseline measurement for annual tax compliance costs for small businesses. An empirical study performed amongst tax practitioners to identify and measure the annual tax compliance costs for small ...
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(Clute Institute for Academic Research, 2012-11)This study set out to determine the most important antecedents influencing the decision of players at the top five South African rugby unions to play overseas. A literature review was conducted in order to establish the ...
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(School of Accounting Sciences, UP, 2006)According to AC 501, Accounting for 'Secondary Tax on Companies (STC)', a deferred tax asset for unused STC credits is recognised if it is probable that an entity will declare dividends against which unused STC credits can ...
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(Eagle Publishers, 2006-04)During his 2004 Budget speech the Minister of Finance said the following: 'I am concerned about the tax loss associated with travel allowances. In the coming year, we plan to review the taxation of the motor vehicle ...
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(Association for Accountancy & Business Affairs, 2008)The South African Minister of Finance, Trevor Manuel stated that the obligation to pay one’s fair share of taxes as and when they fall due is part of the new morality which democratic governance must inculcate in every ...
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(Clute Institute for Academic Research, 2013-09)The development of a specific industry could enhance a country’s economic growth by facilitating its global positioning. Some industries may require government support to enable meaningful economic contribution. The South ...
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(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 ...
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(University of New South Wales, 2016)In the current economic climate, corporate governance is a priority for enterprises globally. Corporate governance aims to create value for affected stakeholders. One way in which this can be achieved is through risk ...
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(South African Institute of Chartered Accountants, 2003-10)With the implementation of residence based taxation in 2001, section 25D was introduced into the Income Tax Act in order to provide for the determination of the taxable income or loss of any resident that is derived from ...
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(University of New South Wales, 2019)No structured overview of the extent of capital gains tax research and its dimensions in academic journals exists. This article explores the rich diversity of capital gains tax literature in certain electronic databases ...
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(Clute institute, 2014-03)Like other countries in transitional democracies, South Africa is experiencing high levels of crime since its first democratic election in 1994. About 83 percent of South Africans believe that the South African Police ...
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(University of New South Wales, 2017)This article uses an Indonesian case study (the Gayus case) to explore critical issues in the relationship between tax and corruption. More particularly, it considers the causes and impact of corruption at tax administrative ...
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(Kluwer Law International, 2020)This article asserts that transfer pricing is perhaps the greatest profit shifting problem facing the international tax system. Thus, countries have historically been keen on preventing transfer pricing and on finding ...
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(Unisa Press, 2015)This article analyses the facts and judgment in CIR v Niko, involving the transfer of business assets from a sole trader to a company, the shares of which were substantially owned by the same sole trader. This case ...
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(Stout Research Centre for New Zealand Studies, 2021)This article updates and expands an earlier study investigating the gaps in inequality indicators between different ethnic groups in Aotearoa New Zealand (NZ). The present study updates the same inequality indicators across ...
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(Unisa Press, 2015)Determining the residence of a taxpayer is one of the most important aspects of modern tax systems. For an individual taxpayer who migrates, a common trend in the modern world, the questions are where the person is ...
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(Wiley, 2019)African colonial history suggests that British colonial rule may have undermined state centralisation due to legacies of ethnic segregation and stronger executive constraints. Using micro-data from anglophone and francophone ...
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(University of Johannesburg, 2016-10)The South African government is dedicated to improving the country’s economy. The establishment of economic zones is used throughout the world as a method to improve a country’s economic growth. The main purpose of this ...
Now showing items 1-20 of 115