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South African Revenue Service (SARS) (13)
Taxation (13)
Tax (11)
South Africa (SA) (10)
South Africa (8)
Tanzania (8)
Taxation -- South Africa (8)
Value added tax (VAT) (8)
Tax compliance (7)
Corruption (6)
Tax compliance costs (6)
Value-added tax (VAT) (6)
Australia (5)
Small business -- Taxation -- South Africa (5)
Tax planning (5)
Compliance (4)
Coronavirus disease 2019 (COVID-19) (4)
COVID-19 pandemic (4)
Deferred tax -- South Africa (4)
IAS 12 (4)
Organisation for Economic Co-operation and Development (OECD) (4)
South African taxpayers (4)
Tax administration (4)
Tax law (4)
Taxpayers (4)
AC 501 (3)
Accounting education (3)
Corporate governance (3)
Dividends (3)
Education (3)
Experiment (3)
International Financial Reporting Standards (IFRS) (3)
Multinational enterprises (MNEs) (3)
Perceptions (3)
SDG-01: No poverty (3)
Secondary Tax on Companies (3)
Small business (3)
Sub-Saharan Africa (SSA) (3)
Tax avoidance (3)
Tax deductions (3)
Tax evasion (3)
Tax practitioners (3)
Taxes (3)
Travel allowances (3)
Unemployment (3)
Value-added tax -- South Africa (3)
AC 303 (2)
Accounting -- Standards (2)
Accounting -- Standards -- South Africa (2)
Africa (2)
Agency theory (2)
Aggressive tax planning (ATP) (2)
Aotearoa New Zealand (2)
Attitudes (2)
Automobiles, Company (2)
Avoidance (2)
Blended learning (2)
Business (2)
Chiefs (2)
Collaborative teaching (2)
Company cars (2)
Corporations -- Taxation (2)
Critical incident technique (2)
Disclosure in accounting -- South Africa (2)
Dividends -- South Africa (2)
Dual teaching (2)
E-service quality (2)
Focus group (2)
General anti-avoidance rule (GAAR) (2)
Herrmann (2)
Income tax (2)
Income tax -- South Africa (2)
Inheritance tax (2)
Interactive qualitative analysis (2)
International tax law (2)
Learning preferences (2)
Mandatory disclosure rules (MDRs) (2)
Motor vehicles (2)
Multinationals (2)
Perceptions on taxation (2)
Pre-colonial centralization (2)
Property tax (2)
Property taxes (2)
Revenue agency (2)
SDG-08: Decent work and economic growth (2)
SDG-16: Peace, justice and strong institutions (2)
Self-assessment (2)
Service quality (2)
Small and medium-sized enterprises (SMEs) (2)
Small businesses (2)
Small medium and micro enterprise (SMME) (2)
Tax compliance burden (2)
Tax education (2)
Tax knowledge (2)
Tax policy (2)
Tax practitioner (2)
Tax preferences (2)
Tax rates (2)
Tax reform (2)
Tax resistance (2)
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