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Browsing Taxation by Author "Oberholzer, Ruanda"
Now showing items 1-20 of 25
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Oberholzer, Ruanda; Stiglingh, M. (Madeleine) (Eagle Publishers, 2006-04)During his 2004 Budget speech the Minister of Finance said the following: 'I am concerned about the tax loss associated with travel allowances. In the coming year, we plan to review the taxation of the motor vehicle ...
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Oberholzer, Ruanda (Association for Accountancy & Business Affairs, 2008)The South African Minister of Finance, Trevor Manuel stated that the obligation to pay one’s fair share of taxes as and when they fall due is part of the new morality which democratic governance must inculcate in every ...
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Oberholzer, Ruanda; Wilcocks, Jolani S. (South African Institute of Chartered Accountants, 2003-10)With the implementation of residence based taxation in 2001, section 25D was introduced into the Income Tax Act in order to provide for the determination of the taxable income or loss of any resident that is derived from ...
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Oberholzer, Ruanda; Beer, Johan Christiaan (LexisNexis, 2006)Determining the employment status of an individual is crucial for the survival of any organisation that uses the services of contractors, as well as for the survival of legitimate independent contractors. The employment ...
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De Swardt, Redge D.; Oberholzer, Ruanda (School of Accounting Sciences, UP, 2006)E-commerce has changed the way in which business is conducted. One instance of this is that it has made the digitisation of products possible. This shift has severe implications for traditional consumption taxes, which ...
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Oberholzer, Ruanda (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2004-06)Numerous problems have been encountered with the practical application of the new taxation legislation relating to foreign currency transactions. The purpose of this paper is to analyse the amendments relating to foreign ...
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Oberholzer, Ruanda (Association for Accountancy & Business Affairs, 2007)People have become increasingly helpless and confused about the impact of taxation on their daily lives. Many people consider a great deal of the money levied on taxation to be spent unwisely, and that the manner in which ...
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Smulders, Sharon Ann; Oberholzer, Ruanda (Eagle Publishers, 2006-05)The vital role small businesses play in stimulating the economic activity, job creation, poverty alleviation and the general upliftment of living standards has been recognized both internationally and in South Africa. In ...
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Smulders, Sharon Ann; Oberholzer, Ruanda (Eagle Publishers, 2006-06)As mentioned in our previous article (The Professional Accountant, May 2006) Government is continuously targeting small businesses as future growth and employment generators. Section 72E of the lncome Tax Act provides for ...
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Oberholzer, Ruanda (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2007)The continuing globalization of business underscores the importance of educating students to develop a broad worldview. This exploratory study attempts to provide educators with some insight into the usefulness of a ...
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Oberholzer, Ruanda; Stack, E.M. (South African Association for Public Administration and Management, 2009-10)In South Africa, there is a significant gap between the amount of tax that is theoretically collectable from economically active persons and that which is actually collected (commonly known as the tax gap). Non-compliance ...
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Oberholzer, Ruanda; Stack, E.M. (Elsevier, 2014-06)South Africa is a country of diverse cultures, languages, beliefs and backgrounds. It is con-ceivable that these different population groups may have differing perceptions of taxationresulting from their cultural backgrounds ...
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Oberholzer, Ruanda (University of Pretoria, 2008-05-30)In South Africa, there is a significant gap between the amount of tax that is theoretically collectable from economically active persons and that which is actually collected (commonly known as the “tax gap”). Non-compliance ...
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Oberholzer, Ruanda; Stack, E.M. (Elsevier, 2014-06)Tax resistance takes two major forms, namely tax avoidance and tax evasion both of which diminish a government's tax receipts. Limited research on taxpayers’ perceptions has been conducted in South Africa. A study was ...
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Oberholzer, Ruanda; Nel, Martelize (Faculty of Education, University of Johannesburg, 2006-06)Since the vast number of scholars will be the taxpayers of the future, implementing tax education at school level should greatly enhance the success of the tax system. This will ensure that the majority of South Africans ...
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Oberholzer, Ruanda; De Kock, D.; Walker, K.M. (College of Economic and Management Sciences, University of South Africa, 2008)Persuasion has been defined as human communication that is designed to influence others by modifying beliefs, values or attitudes. In today’s turbulent and dynamic world, persuasion is a key contributor to everyday life. ...
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Oberholzer, Ruanda (Elsevier, 2005-04)This article investigates the perceptions prevalent amongst previously disadvantaged South Africans on taxation. A need identified in this study is that of more knowledge regarding tax systems, the implementation thereof ...
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Oberholzer, Ruanda (College of Economic and Management Sciences, University of South Africa, 2004-12)Section 18A of the Income Tax Act (Act 58 of 1962), as amended by the Revenue Laws Amendment Act (Act 45 of 2003) entitles a taxpayer (an individual or a legal entity, including a trust) to deduct annual donations to certain ...
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Coetzee, Stephen; Oberholzer, Ruanda (Taylor & Francis, 2009-09)This empirically-based, exploratory study outlines the framework of chartered accountants’ tax education and training in South Africa and focuses on training officers’ perceptions of the existing tax knowledge of trainee ...
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Oberholzer, Ruanda; Nel, Rudie (Eagle Publishers, 2006-12)Section 18 of the Income Tax Act No 58 of 1962 (the Act) allows a natural person to deduct from his or her income certain qualifying medical contributions and expenses incurred during the year of assessment. What is important ...
Now showing items 1-20 of 25