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 ...

In South Africa, just as in a number of other countries around the world, the tax burden of individual taxpayers is a highly controversial issue that frequently arises as a topic of discussion. Studies and debates around ...

Tax revenue forms the backbone of the South African economy. Although the tax gap in South Africa has shrunk in recent years, there is still a large tax gap in South Africa. Hence, there is an urgent need to enhance taxpayer ...

Ghana’s discovery of oil and gas in commercial quantities, in 2007, triggered a sense of optimism about the prospects for accelerated development in the country. However, pessimism about oil and gas revenues set in when ...

In South Africa, there is a significant gap between the amount of tax that is theoretically collectable from economically active persons and that which is actually collected (commonly known as the “tax gap”). Non-compliance ...

Governments and tax authorities have taken a keen interest in understanding the effects of nudging as a tool to influence voluntary tax compliance. However, research in this area has focused on developed countries, resulting ...