Browsing by Author "Pidduck, Teresa Michelle"

Browsing by Author "Pidduck, Teresa Michelle"

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  • Did New Zealand get it right? : Lessons for the South African GAAR 
    Pidduck, Teresa Michelle; Klopper, Andre; Malema, Tshephiso; Kirsten, Michelle (Australasian Tax Teachers Association, 2022-03)
    Tax avoidance has various harmful effects, one of which is the loss of revenue for governments. While an effective general anti-avoidance rule (‘GAAR’) may be instrumental in mitigating this risk, there is still uncertainty ...
  • Perceptions of online self- and peer-assessment : accounting students in a large undergraduate cohort 
    Pidduck, Teresa Michelle; Bauer, Nadia (Emerald, 2022-12)
    PURPOSE : Self-assessment (SA) and peer-assessment (PA) are considered useful tools in the development of lifelong learning and reflective skills. The authors implemented a teaching intervention using SA and PA amongst a ...
  • Progressive tax : a proposal for customer loyalty programmes 
    Pidduck, Teresa Michelle; Odendaal, Karen; Kirsten, Michelle; Pleace, Lauren Anne; De Winnaar, Kaylee (Emerald, 2019)
    PURPOSE : The South African Government needs to increase fiscal revenues to cater to increased government spending. This paper aims to argue that the South African Revenue Service (SARS) has an opportunity to tax the receipt ...
  • The Sasol Oil case - would the present South African GAAR stand up to the rigours of the court? 
    Pidduck, Teresa Michelle (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2020)
    South Africa finds itself vulnerable to exploitation by the measures taken by multinational enterprises (MNEs) who seek to enter into tax avoidance schemes that artificially shift profits to low- or no-tax jurisdictions. ...
  • Tax research methodology for untested legislation : an exemplar for the tax scholar 
    Pidduck, Teresa Michelle (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2019)
    Tax scholars using typical doctrinal and reform-oriented methodologies often struggle to articulate the process undertaken in their research and at the same time, these methods often require an analysis of legislation that ...
  • To tax or not to tax? Questioning customer loyalty programmes 
    Swanepoel, Sumarie; Pidduck, Teresa Michelle (Juta Law Journals, 2020-10)
    South Africa, like many other countries, needs additional sources of tax revenues. Recent debate indicates that one potential source of revenue is the taxation of customer loyalty rewards in the hands of customers. The ...