• A historical institutionalist analysis of tax policy change : South African case studies of VAT and sugar tax 

  Pienaar, Sarah Johanna (University of Pretoria, 2023-08-31)

  Governments require financial resources to advance their economic and social agendas, yet the public often resists taxation. This inherent conflict in tax revenue collection often leads to tax policy outcomes driven by ...
• An analysis of the VAT consequences of customer loyalty programmes 

  Klopper, Andre (University of Pretoria, 2021-08-31)

  South Africa adopted a general anti-avoidance rule (GAAR) as one of its methods to combat innovative tax avoidance schemes into which taxpayers may enter. Since the South African GAAR was introduced for the first time ...
• The efficacy of the South African general anti-avoidance rule : using lessons from New Zealand 

  Kirsten, Michelle (University of Pretoria, 2021-08-31)

  The general anti-avoidance rule (GAAR) has been adopted by South Africa as one of its methods to combat tax avoidance schemes into which taxpayers enter. Since 1941 when the South African GAAR was first introduced into ...
• Virtual reality as a tax educational tool in developing countries 

  Jansen, Geraldo (University of Pretoria, 2021-08-31)

  Background: The application of virtual reality (VR) in education is an alternative teaching method that bridges the gap between theory-based and practical learning as it provides an opportunity to learn through ...
• An evolution on how countries tax virtual currencies : is there a consensus evolving 

  Victor, Ockert Jacobus (University of Pretoria, 2021-08-30)

  Background: Tax implications of virtual currencies are a widespread debate that perplexes many governments, policymakers and revenue collection authorities. Virtual currencies are not physical but rather digital, and ...
• Defeating Section 10(1)(o)(ii) of the income tax act within the parameters of South Africa's general anti-avoidance rules 

  Molyneux, Chloe Frances (University of Pretoria, 2021-10-14)

  Background: The foreign remuneration exemption contained in Section 10(1)(o)(ii) of the Act was capped at R1.25 million with effect from 1 March 2020. This amendment gave rise to so-called expat tax, namely South African ...
• A systematised review of the literature pertaining to tax revolts 

  Efstratiou, Alexis (University of Pretoria, 2021-08-31)

  Repeated tax revolts have occurred throughout history (Du Preez & Stoman, 2019:456; Burg, 2004:viii). Lowery and Sigelman (1981:964) describe a tax revolt as a “systematic national phenomenon”. In addition, they provide ...
• Taxpayers' perceptions towards SARS : 2009-2017 ERA 

  Suliman, Khatija Fatima (University of Pretoria, 2022-08-31)

  Background: The 27th of April 1994 was a momentous occasion for South Africa, as the country ushered in the age of democracy. This meant that many of South Africa’s laws and administrative functions needed to change, in ...
• The perception of the effectiveness of carrots in comparison to sticks on tax compliance of individuals 

  Robbertse, Nicolaas Johannes (University of Pretoria, 2022-08-29)

  Background: The majority of tax revenue is collected by the revenue authorities by virtue of personal income tax. Therefore, it is imperative to consider the perceived effectiveness of carrots in comparison to sticks on ...
• The perception of the effectiveness of carrots in comparison to sticks on tax compliance of small and medium-sized enterprises 

  Njomeni, Chuma (University of Pretoria, 2022-09-27)

  Background: Tax authorities have traditionally focused on deterrence measures such as audits, penalties, and interest to enforce tax compliance. The focus on deterrence measures has come under scrutiny as researchers found ...
• The taxman in post-apartheid South Africa : taxpayers’ perceptions for the period 1994 to 2007 

  Monyatsi, Medupi Boitumelo (University of Pretoria, 2022-11-02)

  Background: On 27 April 1994, a momentous occasion for South Africa as the country ushered in the age of democracy. With this a need for the reform of tax administration to improve efficiency, effectiveness, and equity ...
• An analysis of the risk and limitations of placing reliance on lifestyle audits in the fight against corruption and tax evasion in South Africa 

  Nkangane, Nasiphi Tutuka (University of Pretoria, 2022-08-31)

  Background: Taxation and corruption are global phenomena, and no society is immune to corruption. Lifestyle audits are used to identify corruption and tax evasion. These audits are commonly used by investigators to determine ...
• Tax and social media : tax collection mechanisms for income generated via social media 

  Mogola, Bridget Masaukane (University of Pretoria, 2022-10-07)
• A descriptive study of the perceptions and motivations of consumers on how to successfully implement a tax lottery in South Africa to improve tax compliance behaviour 

  Viljoen, Jacqueline (University of Pretoria, 2022-08-31)

  Background: Tax revenue collected from taxpayers is essential as it enables the government to provide necessary public goods and services. However, the government faces a significant obstacle due to taxpayer non-complia ...
• A critical evaluation of the classification of cryptocurrency transactions as an asset in the South African context 

  Meyer, Elani (University of Pretoria, 2022-08-15)

  Background The emergence of cryptocurrency is one of the significant innovations of the Fourth Industrial Revolution. Cryptocurrency is an interesting phenomenon as it was created to be an independent, peer-to-peer ...
• Taxing customer loyalty programmes : an international perspective 

  Mahapa, Kholofelo (University of Pretoria, 2022-09-15)

  Customer loyalty programmes (CLPs) have become prevalent in various economies, which is indicative of a change in the nature of the economic transactions occurring between businesses and customers. Interestingly, research ...
• Quantifying tax revenue on customer loyalty rewards : the case of Dis-Chem in South Africa 

  Vergotine, Caleb Luke (University of Pretoria, 2022-09-04)

  The greatest method to produce resources and to reduce the tax collection shortfall is to grow the economy and broaden the tax base, according to the South African Minister of Finance's 2022 Budget Speech. In 2021 alone, ...
• The perceptions of small business owners and consumers on the implementation of a tax lottery system to improve tax compliance behaviour in South Africa 

  Kotze, Jeanine (University of Pretoria, 2022-09-14)

  Tax lottery systems have been implemented globally as a strategy by authorities to improve tax compliance and increase tax revenues. In this study the implementation of a tax lottery system in South Africa was investigated ...
• Impact of artificial intelligence on tax collection 

  Hlomendlini, Eza Andiswa (University of Pretoria, 2022-11)

  Background: Tax authorities can rely on digital technologies such as artificial intelligence to better manage taxes. Digital technologies offer an opportunity to reduce fraud and increase revenue. Digital technologies ...
• Value-added tax : a story of customer loyalty programmes 

  Hill, Trevor Jason (University of Pretoria, 2022-10-04)

  The South African tax system provides tax revenue to fund the expenditure incurred by the South African government. However, due to the severe harm caused by the COVID- 19 pandemic, which disrupted and damaged economies ...

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