Browsing Taxation by Author "Penning, Ilinza"

Browsing Taxation by Author "Penning, Ilinza"

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  • Capital gains tax research : an initial synthesis of the literature 
    Steyn, Theunis Lodewikus; Smulders, Sharon; Stark, Karen; Penning, Ilinza (University of New South Wales, 2019)
    No structured overview of the extent of capital gains tax research and its dimensions in academic journals exists. This article explores the rich diversity of capital gains tax literature in certain electronic databases ...
  • An evaluation of tax presentation and disclosure of listed companies in South Africa 
    Penning, Ilinza (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 ...
  • Tax transparency reporting by the Top 50 JSE-listed firms 
    Stiglingh, M. (Madeleine); Venter, Elmar Retief; Penning, Ilinza; Smit, Anna-Retha; Schoeman, Anculien; Steyn, Theunis Lodewikus (Routledge, 2017)
    As a result of increased regulatory focus on a number of firms‟ tax behaviour, tax compliance is now recognised as a source of reputational risk. Transparency on the reporting of tax related matters in public corporate ...