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Theses and Dissertations (Taxation): Recent submissions
Now showing items 21-40 of 230
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(University of Pretoria, 2022-09-26)
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(University of Pretoria, 2022-08-31)Background The 27th of April 1994 marked South Africa's first post-apartheid elections and it also meant that South Africa’s laws and administrative functions needed to change to reflect a new and inclusive democratic ...
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(University of Pretoria, 2022-11-08)Background: The South African government is in dire need of additional sources of tax revenues as they have consistently spent more than they have received in recent years. This need is further compounded by the damage ...
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(University of Pretoria, 2022)Background: Tax administrations have traditionally used manual processes, which are costly and time-consuming, to conduct lifestyle audits. This study investigates the use of modern data technology – such as Big Data, ...
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(University of Pretoria, 2022)South Africa is in need of additional sources of tax revenue to alleviate the government deficit, to stabilise public debt and to restore the public finances of South Africa. This is as a result of the South African ...
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(University of Pretoria, 2022-10)Background: Social media boosts as one of the fastest growing internet applications, used by both individuals and companies. The growth of the digital economy as well as the recent Covid-19 pandemic lockdown restrictions, ...
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(University of Pretoria, 2021-08-31)Background: The digital economy has been growing tremendously in the recent years, transforming the way business and everyday life is conducted. The digital economy provides plenty of benefits to society at large and has ...
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(University of Pretoria, 2021)The VAT taxability of customer loyalty programme benefits in South Africa is an issue of uncertainty, for taxpayers and SARS. Customer loyalty programmes are growing in popularity, both in terms of existing programs’ ...
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(University of Pretoria, 2021)Tax is a major source of revenue for most countries worldwide and non-compliance by taxpayers in the form of tax avoidance causes a significant loss of tax revenue. South Africa has legislated a GAAR into its tax legislation ...
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(University of Pretoria, 2021)Background: Individuals do not like paying taxes and they take various actions to reduce their tax liability. In developing countries, the role of taxation is significant as tax revenue assists governments in covering ...
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(University of Pretoria, 2020)The contra fiscum rule is a presumption that statute law is not unjust, inequitable or unreasonable and applies to the interpretation of fiscal legislation. It seeks to prevent undue hardship on the part of a taxpayer where ...
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(University of Pretoria, 2005)English: The objective of this study was to compare the taxation of life insurers with the taxation of other corporate taxpayers in South Africa. in order to test the validity of a perception that may exist surrounding ...
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(University of Pretoria, 2020)The policy developments should consider not only domestic law but also the international cognisance where necessary. The study argues that the current determination of a separate part for VAT purpose is uncertain. The ...
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(University of Pretoria, 2020)Background: Gender inequality is a global issue affecting both women and men. Although efforts are being made to empower women, the tendency to ignore the likely impact of the changes needed in respect of fiscal policies, ...
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(University of Pretoria, 2020)Background: Tax administrations are faced with a challenge that has rapidly increased in magnitude over the last few years, termed digital disruption (Autio, 2017:1). This disruption has seen businesses digitally transform ...
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(University of Pretoria, 2020)Background: Tax compliance has become a focal point for countries that have to cope with limited revenue and increasing expenditure. Tax authorities do not collect even half of what they would if taxpayers complied with ...
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(University of Pretoria, 2020)Enhanced revenue mobilisation is essential in developing countries such as South Africa but is inevitably a complex process, both from economic and political perspectives. Increasing the rate of Value-added Tax (VAT) has ...
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(University of Pretoria, 2020)Background: Digitalisation has evolved around the world, as such resulting in the use of computer-generated systems as opposed to making use of human capital. The fourth industrial revolution has introduced the use of ...
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(University of Pretoria, 2020)In 2015, The OECD released an 15 point action plan to combat base erosion and profit shifting (BEPS). Amongst those actions is action 13 which deals with the implementation of Country-by-Country (CbC) reporting on Multinational ...
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(University of Pretoria, 2020)Background: An ideal world is for all citizens to be tax compliant. The decision of a taxpayer to comply with regulations governed by tax laws depend on the determinants of tax morale. Tax morale considers what motivates ...
Now showing items 21-40 of 230