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Browsing Taxation by Author "Schoeman, Anculien"
Now showing items 1-9 of 9
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De la Feria, Rita; Schoeman, Anculien (Kluwer Law International, 2019)Tax administration is often perceived as separate from tax policy, and at best as the implementation of tax policy. The aim of this article is to highlight the necessary mutual dependence that exists between tax policy and ...
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Le Roux, Nadea; Schoeman, Anculien (University of Johannesburg, 2016-10)The South African government is dedicated to improving the country’s economy. The establishment of economic zones is used throughout the world as a method to improve a country’s economic growth. The main purpose of this ...
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Bell, Erich; Schoeman, Anculien; Nienaber, Gerhard (University of New South Wales, 2018)The globalisation of the world economy has led to a rapid increase in cross-border trade. The jurisdiction having taxing rights to a cross-border supply for Value-Added Tax (VAT) purposes is, however, not always clear. The ...
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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 ...
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Schoeman, Anculien; Homeier, Karl; Steyn, Theunis Lodewikus (University of Johannesburg, 2015-10)The purpose of the article is to explore the VAT practices of mobile telecommunication service providers in South Africa. First, literature dealing with the general VAT principles in South Africa such as the VAT Act No. ...
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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 ...
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Schoeman, Anculien (University of Pretoria, 2020)Enhanced revenue mobilisation is essential in developing countries such as South Africa but is inevitably a complex process, both from economic and political perspectives. Increasing the rate of Value-added Tax (VAT) has ...
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Schoeman, Anculien; Evans, Christopher Charles; Du Preez, Hanneke (Emerald, 2022-07)PURPOSE : Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South ...
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Burger, Manda; Schoeman, Anculien (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2020)Some countries have introduced receipt-based tax lotteries (value-added tax (VAT) lotteries) in recent years in an effort to improve tax compliance. This acknowledges that the traditional method of tax compliance enforcement ...
Now showing items 1-9 of 9