Browsing Research Articles (Taxation) by Title

Browsing Research Articles (Taxation) by Title

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  • Disabled child expense and the South African Revenue Service 
    Coetzee, Elizabeth Susanna Maria; Stiglingh, M. (Madeleine) (Clute Institute for Academic Research, 2014-09)
    As from the 2010 year of assessment, a taxpayer-parent caring for a disabled child can only deduct an expense necessarily incurred and paid in consequence of the child’s disability, if it also appears on the South African ...
  • Do accounting students believe in self-assessment? 
    Hill, T. (Tanya) (Routledge, 2016-06)
    In education, formal assessment focuses on summative assessment with the objective of allocating grades, limiting learning by students. Formative assessment, in the form of self-assessment, has been proposed as beneficial ...
  • Do death taxes deserve to die? An international search for alternatives 
    Makoti, Palesa Katleho; Oosthuizen, Rudi (University of Johannesburg, Faculty of Economic and Financial Sciences, 2015-04)
    The death tax debate has been going on for a long time, with opponents and proponents of death taxes citing various reasons for retaining, amending or abolishing the taxes and no obvious answer coming to the fore. This ...
  • Do perceptions of corruption influence personal income taxpayer reporting behaviour? Evidence from Indonesia 
    Rosid, Arifin; Evans, Christopher Charles; Tran-Nam, Binh (University of New South Wales, 2016)
    This paper addresses an identified gap in knowledge about whether, and how, perceptions of corruption may influence personal income taxpayer compliance behaviour. It examines how perceptions of five forms of corruption may ...
  • Do share-based payments made for the procurement of services qualify as expenditure actually incurred? 
    De Swardt, Redge D. (LexisNexis, 2008)
    ’n Maatskappy kan aandele uitreik ten einde fondse te bekom of as ’n vorm van betaling vir die verkryging van bates of dienste (na laasgenoemde word verwys as aandeel-gebaseerde betalings). Die vraag ontstaan of ’n ...
  • Do South African small businesses prefer conservative Tax advice to aggressive Tax advice? 
    Lubbe, Melissa; Nienaber, Gerhard (Clute Institute for Academic Research, 2012-06)
    Taxpayers’ relationship with tax practitioners may influence tax compliance behaviour. International research has been inconclusive on whether taxpayers prefer conservative tax approaches or more aggressive approaches. ...
  • Does an economics education produce technocratic paternalists? Experimental evidence from Tanzania 
    Kolstad, Ivar; Wiig, Arne; Fjeldstad, Odd-Helge (Routledge, 2020)
    When confronted with information that ordinary citizens do not care that strongly about efficiency, do economists change their views of optimal public policy? In a randomised experiment on tax preferences conducted among ...
  • E-service quality framework In a revenue authority setting for South Africa 
    Stiglingh, M. (Madeleine) (Clute Institute for Academic Research, 2013-03)
    Tax revenue forms the backbone of any economy. The quality of the e-services provided by a revenue authority is therefore crucial, as e-service quality directly influences the burden of complying with tax obligations, ...
  • Earnings mobility and the Great Recession 
    Mullins, Brett; Sjoquist, David L.; Wallace, Sally (Wiley, 2021-11)
    OBJECTIVE : The Great Recession of 2007-09 was a very significant economic event with substantial effects across the economy. An important but unexplored consequence of the Great Recession is its effect on income or earnings ...
  • 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)
    The impact of fiscal federalism on economic performance has largely been studied in the developed world since the seminal work of Oates. In this article, we focus on a particular set of developing countries considered to ...
  • The effect on taxpayers of new tax legislation regarding foreign exchange transactions 
    Oberholzer, Ruanda (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2004-06)
    Numerous problems have been encountered with the practical application of the new taxation legislation relating to foreign currency transactions. The purpose of this paper is to analyse the amendments relating to foreign ...
  • Evaluation of the need to introduce a system of group taxation in South Africa 
    Wilcocks, Jolani S.; Middelmann, S.N. (College of Economic and Management Sciences, University of South Africa, 2004-12)
    In a group structure, individual companies comprising a group are effectively managed as a single 'economic unit'. The economic unit concept refers to a group of companies that are collectively integrated on a financial, ...
  • Exploring the deep determinants of tax revenues 
    Van Oordt, Marius Louis (Australian School of Business, University of New South Wales, 2023-08)
    The tax effort literature explains cross-country variation in tax to GDP ratios using various determinants of tax revenues. To date, this literature has viewed this tax ratio primarily as a function of current economic ...
  • The extent of compliance with income tax presentation and disclosure requirement in the financial statements of companies in South Africa 
    Meyer, Christelle; Stiglingh, M. (Madeleine); Venter, Elmar Retief (Inderscience, 2006-12)
    Over the last few years a number of changes have been noted in the South African accounting profession. An improvements project was undertaken by the International Accounting Standards Board that changed a number of ...
  • Factors influencing corporate governance disclosure of companies listed on the Alternative Exchange (AltX) in South Africa 
    Scholtz, Henriëtte; Smit, Anna-Retha (Routledge, 2015-01)
    This article examines the various factors that influence the level of conformance with corporate governance recommendations for companies listed on the Alternative Exchange (AltX) in South Africa. To achieve this objective, ...
  • Factors that could influence the ethical behaviour of tax professionals 
    Nienaber, Sarel Gerhardus (School of Accounting Sciences, University of Pretoria, 2010)
    In an attempt to enhance the core professional values of tax practitioners in South Africa, the South African Revenue Service has proposed the regulation of tax practitioners’ services. It is arguable whether or not this ...
  • Fat Tax as an alternative Tax in South Africa 
    Talbot, Lizelle; Pienaar, S.J. (Sarah Johanna) (Clute Institute for Academic Research, 2012-12)
    South Africa, like many other countries, is struggling with raising levels of obesity and the resultant health problems. Furthermore, as elsewhere in the world, this country is experiencing an ever-increasing need for ...
  • 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 South African government is experiencing a significant shortfall in tax revenue, and recent research has identified customer loyalty programmes (CLPs) as a potential revenue stream. Despite the popularity of these ...
  • 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)
    BACKGROUND : Nearly all countries have ratified the United Nations Convention on the Rights of the Child and, therefore, support children having access to their rights. However, only a small minority of children worldwide ...
  • A framework for the income tax deductibility of intellectual property expenditure incurred by South African taxpayers 
    Oosthuizen, Rudi (Clute Institute for Academic Research, 2013-03)
    Taxpayers who use intellectual property (such as patents and trademarks) in their trade in the production of income may obtain the right of such use in a number of different ways. The nature of the transaction granting ...