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 ...
Determining the residence of a taxpayer is one of the most important
aspects of modern tax systems. For an individual taxpayer who migrates,
a common trend in the modern world, the questions are where the
person is ...
Stark, Karen; Smulders, Sharon(University of New South Wales, 2019)
This empirical study evaluates the tax compliance costs of individual taxpayers in South Africa in respect of the 2016/17 year of assessment to establish a baseline against which future studies and tax system enhancements ...
