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Browsing Taxation by Author "Smit, Anna-Retha"

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Factors influencing corporate governance disclosure of companies listed on the Alternative Exchange (AltX) in South Africa

Scholtz, Henriëtte; Smit, Anna-Retha (Routledge, 2015-01)

This article examines the various factors that influence the level of conformance with corporate governance recommendations for companies listed on the Alternative Exchange (AltX) in South Africa. To achieve this objective, ...
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 ...

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