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Showing 80 out of a total of 84 results for community: Taxation.
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Transfer pricing adjustments : the different types, practical challenges and recommended approaches-a South African perspective
Oguttu, Annet Wanyana
(
Unisa Press
,
2022-07
)
How do electoral and voice accountability affect corruption? Experimental evidence from Egypt
Mansour, Sarah
;
Wallace, Sally
;
Sadiraj, Vjollca
;
Hassan, Mazen
(
Elsevier
,
2021-06
)
Value-added tax : a story of customer loyalty programmes
Unknown author
(
University of Pretoria
,
2022-10-04
)
A critical evaluation of the classification of cryptocurrency transactions as an asset in the South African context
Unknown author
(
University of Pretoria
,
2022-08-15
)
Taxpayers' perception towards SARS in post-apartheid South Africa : 2018-2022 period
Unknown author
(
University of Pretoria
,
2022-08-31
)
Taxing the digital economy : are social media content creators embarking on trade?
Unknown author
(
University of Pretoria
,
2022-10
)
An analysis of the VAT consequences of customer loyalty programmes
Unknown author
(
University of Pretoria
,
2021-08-31
)
Understanding the resource curse : a large-scale experiment on corruption in Tanzania
Cappelen, Alexander W.
;
Fjeldstad, Odd-Helge
;
Mmari, Donald
;
Sjursen, Ingrid Hoem
;
Tungodden, Bertil
(
Elsevier
,
2021-03
)
Financing child rights in Malawi
Etter‑Phoya, Rachel
;
Manthalu, Chisomo
;
Kalizinje, Frank
;
Chigaru, Farai
;
Mazimbe, Bernadetta
;
Phiri, Ajib
;
Chimowa, Takondwa
;
Ligomeka, Waziona
;
Hall, Stephen
;
O’Hare, Bernadette
(
BMC
,
2023-11-16
)
Lessons from history predicting a possible tax revolt in South Africa
Du Preez, Hanneke
;
Molebalwa, Keamogetswe
(
Pretoria University Law Press
,
2021
)
An expository review of robot tax in the era of the fourth industrial revolution
Unknown author
(
University of Pretoria
,
2020
)
An analysis of the risk and limitations of placing reliance on lifestyle audits in the fight against corruption and tax evasion in South Africa
Unknown author
(
University of Pretoria
,
2022-08-31
)
Fostering the effectiveness of reportable arrangements provisions by enhancing digitalisation at the South African Revenue Service
Unknown author
(
University of Pretoria
,
2020
)
The VAT compliance burden in the UK : a comparative assessment
Zu, Yige
;
Evans, Christopher Charles
;
Krever, Richard
(
Sweet and Maxwell
,
2020
)
Quantifying tax revenue on customer loyalty rewards : the case of Dis-Chem in South Africa
Unknown author
(
University of Pretoria
,
2022-09-04
)
The perception of the effectiveness of carrots in comparison to sticks on tax compliance of individuals
Unknown author
(
University of Pretoria
,
2022-08-29
)
Tax reforms for Africa to achieve the UN sustainable development goals in the post-COVID-19 economic fallout
Oguttu, Annet Wanyana
(
Sweet and Maxwell
,
2021
)
The parallel rise of multinational enterprises and the historical development of international tax rules –introspection for the new rules to tax the digital economy
Oguttu, Annet Wanyana
(
International Bureau of Fiscal Documentation
,
2022-10
)
The case for a universal basic income in South Africa : a conceptual approach
Sadiq, Kerrie
;
Du Preez, Hanneke
(
NISC (Pty) Ltd and Informa UK Limited (trading as Taylor & Francis Group)
,
2021
)
A systematised review of the literature related to the impact of corruption on revenue authorities’ performance
Unknown author
(
University of Pretoria
,
2020
)
Virtual reality as a tax educational tool in developing countries
Unknown author
(
University of Pretoria
,
2021-08-31
)
A review of South Africa’s approach to the taxation of the digital economy in light of international developments
Unknown author
(
University of Pretoria
,
2020
)
The effects of changes in the Value-Added Tax rate on tax compliance behaviour in South Africa
Unknown author
(
University of Pretoria
,
2020
)
Using modern data technology to enhance the effectiveness of lifestyle audits in the fight against corruption and tax evasion
Unknown author
(
University of Pretoria
,
2022
)
The impact of tax systems on the business continuity of small medium and micro enterprises in South Africa
Unknown author
(
University of Pretoria
,
2020
)
Customers play an important role in shaping firms’ VAT compliance
Fjeldstad, Odd-Helge
;
Kagoma, Cecilia
;
Mdee, Ephraim
;
Sjursen, Ingrid Hoem Ingrid Hoem
;
Somville, Vincent
(
Mistra Center for Sustainable Markets
,
2020
)
Tax implications of income and benefits received by social media content creators
Unknown author
(
University of Pretoria
,
2022-09-26
)
Citizens’ preferences for taxation of internationally mobile corporations : evidence from Tanzania
Kolstad, Ivar
;
Wiig, Arne
;
Fjeldstad, Odd-Helge
(
Wiley
,
2021-05
)
Defeating Section 10(1)(o)(ii) of the income tax act within the parameters of South Africa's general anti-avoidance rules
Unknown author
(
University of Pretoria
,
2021-10-14
)
An analysis of the South African general anti-avoidance rule : lessons from New Zealand case law
Unknown author
(
University of Pretoria
,
2021
)
The impact of implementing digital services tax in South Africa : a comparative study
Unknown author
(
University of Pretoria
,
2021-08-31
)
The perception of the effectiveness of carrots in comparison to sticks on tax compliance of small and medium-sized enterprises
Unknown author
(
University of Pretoria
,
2022-09-27
)
The history and development of tax in Nigeria – an overview
Unknown author
(
University of Pretoria
,
2020
)
Women’s rights are human rights – a review of gender bias in South African tax law
Unknown author
(
University of Pretoria
,
2020
)
Digitalisation to enhance country-by-country reporting for effective tax risk assessment in South Africa
Unknown author
(
University of Pretoria
,
2020
)
The impact of digitalisation on tax revenue in the fourth industrial revolution : a systematised review
Unknown author
(
University of Pretoria
,
2020
)
VAT lottery incentives : an opportunity for South Africa?
Burger, Manda
;
Schoeman, Anculien
(
NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group)
,
2020
)
Implications of the COVID-19 pandemic for revenue generation in poor African countries
Fjeldstad, Odd-Helge
;
Therkildsen, Ole
(
Danish Institute for International Studies
,
2020
)
An analysis of the VAT consequences of customer loyalty programmes for suppliers
Unknown author
(
University of Pretoria
,
2021
)
The non-oil tax reform in Angola : escaping from petroleum dependency?
Fjeldstad, Odd-Helge
;
Orre, Aslak
;
Paulo, Francisco
(
Elsevier
,
2020-11
)
The impact of full franking credit refundability on corporate tax avoidance
Brown, Rodney
;
Lim, Youngdeok
;
Evans, Christopher Charles
(
University of New South Wales
,
2020
)
A systematised review of the literature related to digitalisation and tax administration
Unknown author
(
University of Pretoria
,
2020
)
A systematised review of the literature related to the use of deterrence and reciprocity messages as a nudge to influence tax compliance behaviour
Unknown author
(
University of Pretoria
,
2020
)
Taxing customer loyalty programmes : an international perspective
Unknown author
(
University of Pretoria
,
2022-09-15
)
Filling the fiscal basket : quantifying tax revenues from customer loyalty programmes
Croucamp, Ilanri Francie
;
Craigen, Jade Shirley
;
Pidduck, Teresa Michelle
;
Swanepoel, Sumarie
;
Coetzee, Elizabeth Susanna Maria
(
NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group)
,
2024
)
The efficacy of the South African general anti-avoidance rule : using lessons from New Zealand
Unknown author
(
University of Pretoria
,
2021-08-31
)
Taxpayers' perceptions towards SARS : 2009-2017 ERA
Unknown author
(
University of Pretoria
,
2022-08-31
)
A systematised review of the literature pertaining to tax revolts
Unknown author
(
University of Pretoria
,
2021-08-31
)
Expat tax : will it contribute to tax evasion by South African expats working abroad?
Unknown author
(
University of Pretoria
,
2020
)
Impact of artificial intelligence on tax collection
Unknown author
(
University of Pretoria
,
2022-11
)
Quantifying tax revenue in the retail sector : a story of customer loyalty programmes in South Africa
Unknown author
(
University of Pretoria
,
2022-11-08
)
Challenges of applying the comparability analysis in curtailing transfer pricing: evaluating the suitability of some alternative approaches in Africa
Oguttu, Annet Wanyana
(
Kluwer Law International
,
2020
)
Does an economics education produce technocratic paternalists? Experimental evidence from Tanzania
Kolstad, Ivar
;
Wiig, Arne
;
Fjeldstad, Odd-Helge
(
Routledge
,
2020
)
The effect of reciprocity nudges on tax compliance : evidence from an experimental study
Unknown author
(
University of Pretoria
,
2020
)
Lobbying and the shaping of tax policies in Tanzania
Fjeldstad, Odd-Helge
;
Rakner, Lise
(
Chr. Michelsen Institute
,
2021-11
)
A systematised review of the literature related to tax and gender : the road to equality
Unknown author
(
University of Pretoria
,
2020
)
Preventing international tax competition and the race to the bottom : a critique of the OECD pillar two model rules for taxing the digital economy – a developing country perspective
Oguttu, Annet Wanyana
(
International Bureau of Fiscal Documentation
,
2022-11
)
The impact of ethics on tax compliance behaviour in developing countries
Unknown author
(
University of Pretoria
,
2021
)
An evolution on how countries tax virtual currencies : is there a consensus evolving
Unknown author
(
University of Pretoria
,
2021-08-30
)
The customer is king : evidence on VAT compliance in Tanzania
Fjeldstad, Odd-Helge
;
Kagoma, Cecilia
;
Mdee, Ephraim
;
Sjursen, Ingrid Hoem
;
Somville, Vincent
(
Elsevier
,
2020-04
)
The colonial legacy of corruption among local elites in Africa
Ali, Merima
;
Fjeldstad, Odd-Helge
;
Shifa, Abdulaziz
(
African Economic History Network
,
2021-07-19
)
The Sasol Oil case - would the present South African GAAR stand up to the rigours of the court?
Pidduck, Teresa Michelle
(
NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group)
,
2020
)
Economic growth by means of fiscal decentralization : an empirical study for federal developing countries
Hanif, Imran
;
Wallace, Sally
;
Gago-de-Santos, Pilar
(
SAGE Publications
,
2020-10
)
A treatment for the fiscal deficit : taxation of customer loyalty programmes in the retail pharmaceutical industry
Unknown author
(
University of Pretoria
,
2022
)
Tax fairness : the test applicable to the Contra Fiscum rule
Unknown author
(
University of Pretoria
,
2020
)
A descriptive study of the perceptions and motivations of consumers on how to successfully implement a tax lottery in South Africa to improve tax compliance behaviour
Unknown author
(
University of Pretoria
,
2022-08-31
)
Earnings mobility and the Great Recession
Mullins, Brett
;
Sjoquist, David L.
;
Wallace, Sally
(
Wiley
,
2021-11
)
Long-term effects of the COVID-19 pandemic on domestic resource mobilisation in sub-Saharan Africa
Fjeldstad, Odd-Helge
;
Gopsill, Anna
;
Sjursen, Ingrid Hoem
;
Therkildsen, Ole
(
Chr. Michelsen Institute
,
2021-08
)
The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective
Unknown author
(
University of Pretoria
,
2020
)
Tax and social media : tax collection mechanisms for income generated via social media
Unknown author
(
University of Pretoria
,
2022-10-07
)
The taxman in post-apartheid South Africa : taxpayers’ perceptions for the period 1994 to 2007
Unknown author
(
University of Pretoria
,
2022-11-02
)
Pre-colonial centralization and tax compliance norms in contemporary Uganda
Ali, Merima
;
Fjeldstad, Odd-Helge
(
United Nations University World Institute for Development Economics Research
,
2021-12
)
The perceptions of small business owners and consumers on the implementation of a tax lottery system to improve tax compliance behaviour in South Africa
Unknown author
(
University of Pretoria
,
2022-09-14
)
An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand
Unknown author
(
University of Pretoria
,
2020
)
The impact of the dispute resolution processes on tax morale
Unknown author
(
University of Pretoria
,
2020
)
Curtailing aggressive tax planning : the case for introducing mandatory disclosure rules in Australia (Part 2) - cues from the United Kingdom and South Africa
Kayis-Kumar, Ann.
;
Oguttu, Annet Wanyana
;
Kayis-Kumar, Ann
(
University of New South Wales
,
2020
)
A systematised review of the literature related to the implementation of vat zero-ratings as a relief measure for the poor
Unknown author
(
University of Pretoria
,
2020
)
A critical analysis of the South African vat single and composite supply rules
Unknown author
(
University of Pretoria
,
2020
)
To register or not to register for value-added tax? How tax rate changes can influence the decisions of small businesses in South Africa
Schoeman, Anculien
;
Evans, Christopher Charles
;
Du Preez, Hanneke
(
Emerald
,
2022-07
)
VAT receipt lotteries : can they increase tax revenues in Sub-Saharan Africa?
Fjeldstad, Odd-Helge
;
Hellar, George
;
Mdee, Ephraim
;
Sjursen, Ingrid Hoem
;
Somville, Vincent
(
Chr. Michelsen Institute
,
2021-09
)
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Fjeldstad, Odd-Helge (12)
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