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Browsing Research Articles (Taxation) by Issue Date
Now showing items 1-20 of 156
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(School of Accounting Sciences, UP, 2002)Liability for capital gains tax is determined in terms of the Eighth Schedule to the Income Tax Act 58 of 1962. According to the Eighth Schedule, the disposal of an asset is the event that triggers the liability for capital ...
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(School of Accounting Sciences, UP, 2002)The purpose of this study was to determine the requirements and guidelines for the disclosure of taxation information in the financial reports of South African companies in order to determine the extent to which leading ...
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(School of Accounting Sciences, UP, 2003)A debt defeasance arrangement is an arrangement whereby a debtor's obligation to pay a creditor is nullified. The debtor and other parties perform a variety of legal and other actions in order to effect a valid debt ...
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(Eagle Publishers, 2003-04)The new Unemployment Insurance Contributions Act (the Act) came into effect on 1 April 2002. One of the effects of the new legislation is that, as from 1 April 2003, domestic workers and their employers will have to make ...
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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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(Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2004-06)Numerous problems have been encountered with the practical application of the new taxation legislation relating to foreign currency transactions. The purpose of this paper is to analyse the amendments relating to foreign ...
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(College of Economic and Management Sciences, University of South Africa, 2004-12)In a group structure, individual companies comprising a group are effectively managed as a single 'economic unit'. The economic unit concept refers to a group of companies that are collectively integrated on a financial, ...
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(College of Economic and Management Sciences, University of South Africa, 2004-12)Section 18A of the Income Tax Act (Act 58 of 1962), as amended by the Revenue Laws Amendment Act (Act 45 of 2003) entitles a taxpayer (an individual or a legal entity, including a trust) to deduct annual donations to certain ...
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(South African Institute of Chartered Accountants, 2005-01)As part of the short-term convergence project on income taxes, the IASB and FASB will consider the appropriate tax rate at which deferred tax assets and liabilities should be recognized. IAS 12 requires an entity to recognize ...
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(Elsevier, 2005-04)This article investigates the perceptions prevalent amongst previously disadvantaged South Africans on taxation. A need identified in this study is that of more knowledge regarding tax systems, the implementation thereof ...
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(Eagle Publishers, 2005-10)This article investigates the interaction between the Value-Added Tax Act (VAT Act) and the Income Tax Act with specific reference to the fringe benefit regarding the acquisition of an asset at less than its actual value. ...
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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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(Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2006)United States Generally Accepted Accounting Practice ("US GAAP") generally requires taxes to be measured at the rate applicable to distributed profits, while International Financial Reporting Standards ("IFRS") requires ...
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(LexisNexis, 2006)Determining the employment status of an individual is crucial for the survival of any organisation that uses the services of contractors, as well as for the survival of legitimate independent contractors. The employment ...
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(School of Accounting Sciences, UP, 2006)South African companies have, in the past, not recognised an asset for unused Secondary Tax on Companies ("STC") credits. AC 501, Accounting for "Secondary Tax on Companies (STC)", which is effective for annual periods ...
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(School of Accounting Sciences, UP, 2006)E-commerce has changed the way in which business is conducted. One instance of this is that it has made the digitisation of products possible. This shift has severe implications for traditional consumption taxes, which ...
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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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(Eagle Publishers, 2006-05)The vital role small businesses play in stimulating the economic activity, job creation, poverty alleviation and the general upliftment of living standards has been recognized both internationally and in South Africa. In ...
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(Eagle Publishers, 2006-06)As mentioned in our previous article (The Professional Accountant, May 2006) Government is continuously targeting small businesses as future growth and employment generators. Section 72E of the lncome Tax Act provides for ...
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(Faculty of Education, University of Johannesburg, 2006-06)Since the vast number of scholars will be the taxpayers of the future, implementing tax education at school level should greatly enhance the success of the tax system. This will ensure that the majority of South Africans ...
Now showing items 1-20 of 156