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Browsing Taxation by UP Author "Franzsen, R.C.D. (Riel)"
Now showing items 1-6 of 6
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Steyn, Theunis Lodewikus; Franzsen, R.C.D. (Riel); Stiglingh, M. (Madeleine) (Clute Institute for Academic Research, 2013-02)The tax burden of individual taxpayers in South Africa is a topic that is much discussed in the country. Studies and debates around the topic are somewhat contradictory, depending on the viewpoint from which the tax ...
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Smulders, Sharon Ann; Stiglingh, M. (Madeleine); Franzsen, R.C.D. (Riel); Fletcher, Lizelle (University of Johannesburg, 2016-10)Being tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal ...
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Property tax in Malaysia and South Africa : a question of assessment capacity and quality assurance Daud, Dzurllkanian Zulkarnain; Kamarudin, Norhaya; Franzsen, R.C.D. (Riel); McCluskey, William J. (International Association of Assessing Officers and the International Property Tax Institute, 2013)Many developing countries have been strengthening subnational government through decentralisation policies (Shah 2004). The supporting argument is based on the increased efficiency and welfare gains that come from ...
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Buzu, Olga; McCluskey, William J.; Franzsen, R.C.D. (Riel) (International Association of Assessing Officers and the International Property Tax Institute, 2012)Many of the countries in Central and South East Europe that were part of the former Soviet Bloc still retain area-based property tax systems. This article describes the successful property tax reform implemented in ...
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Should market value be retained as the only tax base for municipal property rates in South Africa? Franzsen, R.C.D. (Riel) (Academy of Science of South Africa, 2022-10)In terms of the Local Government: Municipal Property Rates Act 6 of 2004 (MPRA), metropolitan and local municipalities in South Africa may levy property rates on property. The MPRA provides for only one tax base, namely ...
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Smulders, Sharon Ann; Stiglingh, M. (Madeleine); Franzsen, R.C.D. (Riel); Fletcher, Lizelle (University of New South Wales, 2012-10)This study is part of an international research project (across four countries) which is evaluating and comparing tax compliance costs affecting the small business sector. The primary objective of this empirical study was ...
Now showing items 1-6 of 6