Browsing Taxation by Author "Kirsten, Michelle"

Browsing Taxation by Author "Kirsten, Michelle"

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  • The efficacy of the South African general anti-avoidance rule : using lessons from New Zealand 
    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 ...
  • 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 ...