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Theses and Dissertations (Taxation): Recent submissions
Now showing items 121-140 of 230
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(University of Pretoria, 2013)The method of taking into account assessed losses in calculating the taxable income of mining companies is of significant importance following the Armgold/Harmony Freegold case. In this case, the court had to determine ...
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(University of Pretoria, 2013)Sustainability has become an emphasised universal topic in recent years, especially just after the turn of the second millennium. Leaders from a wide range of disciplines and geographic locations have congregated to discuss ...
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Graduate tax : a South African study on proposed legislation, implementation and public perception (University of Pretoria, 2012)Graduate tax is a concept that was only recently introduced into the public discourse in South Africa. Little is known about how it will be implemented and who will be liable to pay such a tax. The purpose of this study ...
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(University of Pretoria, 2014)As a result of globalisation there are endless business opportunities out there in the business world. South African tax residents may purchase shares in a foreign company as an investment which can lead to that company ...
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(University of Pretoria, 2013)The growth in multinational corporations looking to expand and invest in foreign countries, particularly in the emerging markets such as Africa, has grown tremendously. “Africa is already the world’s second fastest growing ...
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(University of Pretoria, 2014)With all the changes and renovation in South Africa’s tax legislation, taxation is emerging as a profession in its own right. While the role and demand for tax practitioners in the market are increasing, it is uncertain ...
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(University of Pretoria, 2014)Since Namibia’s independence in 1990, various changes were introduced to the Namibian Income Tax Act. None of these changes were specifically targeting small and medium enterprises although the majority of entities in ...
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(University of Pretoria, 2014)South Africa, together with similar countries world-wide, has taken active steps to counter the negative effects of the concept of “Base Erosion and Profit Shifting” by tightening its transfer pricing legislation. The South ...
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(University of Pretoria, 2014)South African taxpayers currently consult either accountants (i.e., non-legal tax practitioners) or attorneys (i.e., legal tax practitioners) in order to acquire tax advice. The qualitative approach adopted in carrying ...
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(University of Pretoria, 2014)Climate change is a reality. It is evident in the changes in the weather patterns and the consequences thereof. The South African government seems to be committed to sustainability and has a number of market instruments ...
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(University of Pretoria, 2014)The boom of the internet economy and the smartphone explosion currently experienced in South Africa is making it increasingly more convenient for South African residents to purchase electronically supplied goods and services ...
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(University of Pretoria, 2013)The concept of a fat tax is a heavily debated topic around the world (given increasing levels of obesity and overweight) as a measure to be used by legislators to control the consumption of food items that are seen to ...
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Understanding the role of the tax practitioner within the taxpayer and tax practitioner relationship (University of Pretoria, 2013)Tax practitioners can play an important role in assisting taxpayers to meet their compliance obligations. The increased use of tax practitioners over the past decade suggests that more and more taxpayers are seeking their ...
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(University of Pretoria, 2013)This study contributes to the body of knowledge on tax compliance costs to small businesses by pioneering research in South Africa on four fronts. Firstly, the study is the first to comprehensively quantify small business ...
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(University of Pretoria, 2013)Today‘s changing business environment versus the change in curricula creates a potential shortfall in the competencies gained by the students who complete their degree course against the expectations of prospective future ...
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(University of Pretoria, 2013)The relationship between taxpayers and tax practitioners is complex, as many diverse aspects shape their interaction. This explains why taxpayers and tax practitioners hold different expectations regarding tax services, ...
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(University of Pretoria, 2010)The Government of South Africa recognised the vital role that small businesses play in stimulating economic activity, creating jobs, alleviating poverty and improving the living standards of all South Africans. Therefore, ...
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(University of Pretoria, 2010)The South African Revenue Service (SARS) introduced tax incentives for the small, medium and micro enterprises (SMMEs) in 2001. These incentives were introduced to assist small business in stimulating economic activity, ...
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(University of Pretoria, 2010)The world has shrunk. Business has evolved. Trade is no longer just a bilateral concept but rather a multidimensional and multifaceted organism, constantly changing. In a world where a Mauritian holding company is able to ...
Now showing items 121-140 of 230