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Browsing Taxation by Title
Now showing items 1-20 of 364
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(University of Pretoria, 2019)For many years tax jurisdictions have encountered challenges with the concept of the taxation of trusts. The trust concept itself conjures up thoughts of complexity. The development of the trust as a structure and the ...
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(University of Pretoria, 2017)The 2008 financial crisis shifted the focus of governments and their tax authorities and led to efforts to prevent base erosion and profit shifting through ‘tax transparency’. As a result, tax authorities are marking their ...
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(University of Pretoria, 2018)This study is concerned with the taxation of corporate entities in South Africa. More particularly, it explores and evaluates the manner in which groups of companies are presently dealt with for tax purposes, considers ...
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(University of Pretoria, 2020)The emergence and progression of the digital economy has distorted the core principles of international taxation. Foreign multinational companies now have the ability to fundamentally operate in market jurisdictions without ...
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(University of Pretoria, 2019)Background: Corruption is a problem faced by various states from all sectors, including government, and has the potential to cripple the state and bring it to its knees. This study embarks on analysing the literature ...
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(University of Pretoria, 2020)Background: Tax administrations are faced with a challenge that has rapidly increased in magnitude over the last few years, termed digital disruption (Autio, 2017:1). This disruption has seen businesses digitally transform ...
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(University of Pretoria, 2020)Background: Gender inequality is a global issue affecting both women and men. Although efforts are being made to empower women, the tendency to ignore the likely impact of the changes needed in respect of fiscal policies, ...
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(University of Pretoria, 2020)Background: Corruption is a term that has been defined as the abuse of public power and funds for personal gain. Many revenue authorities around the world, from both developing and developed countries, have struggled with ...
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(University of Pretoria, 2020)Background: Value-added tax (VAT) has been implemented in South Africa since 1991 and is one of the three largest tax revenue collection streams for the South African government. In South Africa, a country with a high ...
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(University of Pretoria, 2020)Background: Tax compliance has become a focal point for countries that have to cope with limited revenue and increasing expenditure. Tax authorities do not collect even half of what they would if taxpayers complied with ...
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(University of Pretoria, 2017)Throughout history, Taxation appears to have been universally unpopular in every kind of society. Therefore, to avoid taxpayer revolts, taxes should be levied in a manner that is acceptable to those on whom they are levied. ...
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(University of Johannesburg, 2016-04)The South African government has benefited to date from information technology in many ways. The importance of understanding and influencing South African citizens’ acceptance of E-Government services is critical, given ...
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(University of Pretoria, 2014)The South African government has benefited to date from information technology in many ways. The importance of understanding and influencing South African citizens’ acceptance of E-Government services is critical, given ...
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(Faculty of Economic and Financial Sciences, University of Johannesburg, 2013-07)Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations ...
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(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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(University of Pretoria, 2009-06-30)The purpose of the study was to critically analyse sections 15 and 36 of the South African Income Tax Act which deals with capital allowances for mining taxpayers from an alluvial diamond miners’ perspective. The South ...
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(University of Pretoria, 2020)South Africa has adopted a general anti-avoidance rule (GAAR) as one of the methods to combat the innovative tax avoidance schemes into which taxpayers may enter. Nevertheless, since its introduction it has undergone ...
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(University of Pretoria, 2018)Developing countries are hard-pressed to spend more on public services and infrastructure, if they want their economies to grow and to achieve the Sustainable Development Goals (SDG). As such, they need to increase their ...
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(University of Pretoria, 2017)Background: The fairness of the tax burden is a longstanding topic for research studies. People’s perceptions around the fairness of the tax burden also frequently emerge from these studies. More recent studies support a ...
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(University of Pretoria, 2020)Background: The looming Fourth Industrial revolution unveils advanced technology, such as robots which will reshape the workforce completely, resulting in a depletion of tax revenue, since they are currently not being ...
Now showing items 1-20 of 364