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Theses and Dissertations (Taxation): Recent submissions
Now showing items 81-100 of 230
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(University of Pretoria, 2017)Tax evasion is not a new discovery. The concept of cheating the taxman has been around since the time of the Egyptian Pharaohs. Tax evasion and punishment methods in ancient times, specifically in Egypt, Greece and Rome, ...
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(University of Pretoria, 2016)South African policymakers are challenged by the limited resources that can be consulted in the field of tax policy proposals that address the needs of the public. Despite the importance of studying tax history as a reference ...
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(University of Pretoria, 2016)The primary purpose of this study was to determine whether external conditions, in the form of an e-learning tool, impact the learning motivation of adult learners in a distance education environment. This study also tested ...
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(University of Pretoria, 2016)Tax compliance has been brought into sharp focus by SARS and other tax authorities around the world. Non-compliance causes tax leakages and this situation is detrimental to an economy since it is deprived of resources ...
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(University of Pretoria, 2016)This study concerns the distributional fairness of taxes (horizontal and vertical fairness) and the exchange of equity. This study is mainly directed towards the exchange of equity between taxpayers and government. It is ...
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(University of Pretoria, 2016)Many tax authorities across the globe, including South Africa, continuously develop new methods to maximise tax collection and rely on taxpayers' voluntary tax compliance. Prior tax compliance studies confirm that taxpayers' ...
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(University of Pretoria, 2017)Recent studies have indicated that only 6% of South African citizens can maintain their standard of living during retirement. This is of great concern to both the government and individuals. In an attempt to counter this ...
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(University of Pretoria, 2016)Coupled with the issue of promoting energy efficiency in South Africa is the need to focus on the source of energy production. The country's excessive burning of coal resources has been linked to the global warming crisis. To ...
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(University of Pretoria, 2015)The importance of considering Taxation1 a specialised field of study is often ignored because people assume that taxation is already adequately dealt with in other disciplines. It is therefore imperative to identify or ...
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(University of Pretoria, 2016)Beneficial ownership can be distinguished from legal ownership and is the cornerstone for the granting of treaty benefits under the income articles of the Organisation of Economic Cooperation and Development (OECD) Model ...
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(University of Pretoria, 2015)South Africa, as well as many other African countries, require additional domestic tax revenues for sustained development and face a number of political tax revenue and economic tax revenue challenges in obtaining these ...
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(University of Pretoria, 2015)Recent legislative changes placed considerable emphasis on the provision of assistance to companies experiencing financial difficulties, as illustrated by, for instance, section 19 and paragraph 12A of the Eighth Schedule ...
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(University of Pretoria, 2014)The mining industry plays a vital role in the South African economy as well as supporting various sectors of the economy, for example the transport services, consulting and financial services, steel and material inputs, ...
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(University of Pretoria, 2015)Nutrition-related diseases in South Africa are predicted to rise at an unprecedented rate in the next two decades. There is therefore a need for a solution. Food taxes are seen by many as a possible solution to nutrition-related ...
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(University of Pretoria, 2014)The significance of informative, decision-useful information is emphasized through presentation and disclosure. Descriptive disclosures can facilitate users to gain a better comprehension of the reporting entity in order ...
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(University of Pretoria, 2015)The government is concerned about the fact that South Africans are currently not saving enough towards retirement. Inadequate provision for retirement has a negative impact on the financial independence of retired citizens ...
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(University of Pretoria, 2015)This study analyses Double Tax Agreements concluded by South Africa with the Southern African Development Community countries to identify in what respects these agreements do not follow the Organisation for Economic ...
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(University of Pretoria, 2014)Africa is well endowed with various mineral resources which are extracted from the soil and ultimately processed into products that are used in the everyday life of individuals across the globe. There is however a perception ...
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(University of Pretoria, 2014)South Africa is currently an emerging economy and has various trade agreements with the United States of America and the United Kingdom according to which South Africa enjoys different preferential rules of origin. In some ...
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(University of Pretoria, 2014)Generally, tax systems are perceived to be complex. This study takes a qualitative empirical approach to examine individual taxpayers’ perceptions of tax complexity. This was achieved by obtaining individual taxpayers ...
Now showing items 81-100 of 230