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Taxation: Recent submissions
Now showing items 41-60 of 386
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(University of Pretoria, 2022-10)Background: Social media boosts as one of the fastest growing internet applications, used by both individuals and companies. The growth of the digital economy as well as the recent Covid-19 pandemic lockdown restrictions, ...
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(Australasian Tax Teachers Association, 2022-03)Tax avoidance has various harmful effects, one of which is the loss of revenue for governments. While an effective general anti-avoidance rule (‘GAAR’) may be instrumental in mitigating this risk, there is still uncertainty ...
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Should market value be retained as the only tax base for municipal property rates in South Africa? (Academy of Science of South Africa, 2022-10)In terms of the Local Government: Municipal Property Rates Act 6 of 2004 (MPRA), metropolitan and local municipalities in South Africa may levy property rates on property. The MPRA provides for only one tax base, namely ...
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(University of New South Wales, 2022-11)Research on the effects of nudging as a tool to influence tax compliance has provided limited and sometimes inconclusive empirical evidence. Using a mixed methods research design, this study examines the impact of reciprocity ...
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(International Bureau of Fiscal Documentation, 2022-10)This article traces the rise of multinational enterprises (MNEs) and the effectiveness of measures that countries have employed to ensure that MNEs pay taxes in the jurisdictions in which they transact. The article ...
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(International Bureau of Fiscal Documentation, 2022-11)This article assesses the OECD Pillar Two Model Rules from a developing country perspective. The article will assist developing countries in deciding whether the Model Rules are suitable for their economies, and whether ...
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(Juta Law, 2022)This article analyses the implications of the income tax provisions introduced to address the potential tax avoidance that could arise from the lifting of the exchange control restrictions on 'loop structures' which were ...
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(National Tax Association, 2022-12)Skepticism exists regarding the revenue potential of a subnational value-added tax (VAT). India is one of only three countries to embrace a subnational VAT, and it did so between 2003 and 2008. We analyze the impact of ...
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(University of Pretoria, 2021-08-31)Background: The digital economy has been growing tremendously in the recent years, transforming the way business and everyday life is conducted. The digital economy provides plenty of benefits to society at large and has ...
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(University of Pretoria, 2021)The VAT taxability of customer loyalty programme benefits in South Africa is an issue of uncertainty, for taxpayers and SARS. Customer loyalty programmes are growing in popularity, both in terms of existing programs’ ...
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(University of Pretoria, 2021)Tax is a major source of revenue for most countries worldwide and non-compliance by taxpayers in the form of tax avoidance causes a significant loss of tax revenue. South Africa has legislated a GAAR into its tax legislation ...
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(University of Pretoria, 2021)Background: Individuals do not like paying taxes and they take various actions to reduce their tax liability. In developing countries, the role of taxation is significant as tax revenue assists governments in covering ...
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(University of Pretoria, 2020)The contra fiscum rule is a presumption that statute law is not unjust, inequitable or unreasonable and applies to the interpretation of fiscal legislation. It seeks to prevent undue hardship on the part of a taxpayer where ...
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(Wiley, 2021-11)OBJECTIVE : The Great Recession of 2007-09 was a very significant economic event with substantial effects across the economy. An important but unexplored consequence of the Great Recession is its effect on income or earnings ...
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(Emerald, 2022-07)PURPOSE : Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South ...
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(NISC (Pty) Ltd and Informa UK Limited (trading as Taylor & Francis Group), 2021)This conceptual study investigates a model for addressing both poverty and income inequality, which is theoretically distinct from the traditional tax and transfer systems adopted by most jurisdictions. It does so against ...
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(Sweet and Maxwell, 2021)The COVID-19 global pandemic has posed an economic crisis that might derail the ability of many countries to achieve the UN sustainable development goals by the 2030 deadline. Although countries have come up with economic ...
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(Emerald, 2021-07)PURPOSE : Following decades of weak financial capacity of local governments in raising enough revenues to finance their budgets, this paper aims to examine the impact of jurisdictional fragmentation on property taxes in ...
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(Centro de Economia Politica, 2021-01)O debate sobre tributação da riqueza está novamente sujeito a um grande interesse devido às propostas que saem do ciclo eleitoral dos EUA e ao crescente aumento da desigualdade da riqueza no mundo. Este artigo debate a ...
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(Emerald, 2022-12)PURPOSE : Self-assessment (SA) and peer-assessment (PA) are considered useful tools in the development of lifelong learning and reflective skills. The authors implemented a teaching intervention using SA and PA amongst a ...
Now showing items 41-60 of 386