It is the eve of South African Women’s Day 2023. My phone chimes, signalling the
commencement of the customary Women’s Day platitudes. “Treat the special women in
your life to a service for a sparkling home. Shower her ...
On 2 and 3 August 2023, the University of Pretoria organised and hosted an
international taxation conference with the theme: ‘Distributive Tax Justice
in the Global Economy’. On the first day, there was a panel session ...
Van Oordt, Marius Louis(International Network of Customs Universities, 2023-09-30)
Innovation and regulation may reduce the harm arising from the production and consumption of excisable goods, which may warrant lower excise rates. However, countries often rely on excise revenues and may face conflicting ...
Mixed methods research is not commonly adopted by researchers studying tax compliance behaviour despite the benefits that it can bring to research in this area. This is a method that is generally associated with social ...
Van Oordt, Marius Louis(Australian School of Business, University of New South Wales, 2023-08)
The tax effort literature explains cross-country variation in tax to GDP ratios using various determinants of tax revenues. To
date, this literature has viewed this tax ratio primarily as a function of current economic ...
Schoeman, Anculien(Australian School of Business, University of New South Wales, 2023-04)
Research into the impact of demographic variables – including gender, age, formal education and tax knowledge – on tax
compliance has produced mixed results. This article reports on an online between-subjects experiment ...
Croucamp, Ilanri Francie; Craigen, Jade Shirley; Pidduck, Teresa Michelle; Swanepoel, Sumarie; Coetzee, Elizabeth Susanna Maria(NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2024)
The South African government is experiencing a significant shortfall in tax revenue, and recent research has identified customer loyalty programmes (CLPs) as a potential revenue stream. Despite the popularity of these ...
BACKGROUND : Nearly all countries have ratified the United Nations Convention on the Rights of the Child and, therefore,
support children having access to their rights. However, only a small minority of children worldwide ...
Klopper, André(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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
This article concerns the tax policy and practical challenges that arise from applying the various transfer pricing adjustments. The lack of clear international guidelines on how to address some issues regarding transfer ...
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 ...
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 ...
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 ...
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 ...
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 ...