• Criminal prosecutions and tax fraud in Australia, New Zealand and the United Kingdom 

  Marriott, Lisa (Sweet and Maxwell-Thomson Reuters, 2024)

  This article examines the approach to criminal prosecutions for tax fraud in three countries: Australia, New Zealand and the UK. The study builds on existing work to further develop an understanding of the extent to which ...
• The use of good character discounts in sentencing financial fraudsters 

  Marriott, Lisa (Routledge, 2024)

  This article assesses how good character is used to discount sentences in tax and benefit fraud cases in Aotearoa New Zealand. Four factors are highlighted. The first is a focus on neoliberal priorities that privilege “good ...
• 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 ...
• Transfer pricing adjustments : the different types, practical challenges and recommended approaches-a South African perspective 

  Oguttu, Annet Wanyana (Unisa Press, 2022-07)

  This article concerns the tax policy and practical challenges that arise from applying the various transfer pricing adjustments. The lack of clear international guidelines on how to address some issues regarding transfer ...
• Did New Zealand get it right? : Lessons for the South African GAAR 

  Pidduck, Teresa Michelle; Klopper, Andre; Malema, Tshephiso; Kirsten, Michelle (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 ...
• Should market value be retained as the only tax base for municipal property rates in South Africa? 

  Franzsen, R.C.D. (Riel) (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 ...
• The influence of reciprocity nudges on tax compliance in South Africa 

  Monageng, Nompumelelo Lorraine; Evans, Christopher Charles; Steyn, Theunis Lodewikus (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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