Browsing Research Articles (Taxation) by Title

Browsing Research Articles (Taxation) by Title

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  • 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 ...
  • Governing petroleum resources : prospects and challenges for Tanzania 
    Fjeldstad, Odd-Helge; Mmari, Donald; Dupuy, Kendra (Chr. Michelsen Institute and REPOA, 2019)
    Over the last decade, large deposits of natural gas have been discovered off the southern coast of Tanzania. This book analyzes the long-term process of how a country develops the institutions that govern resources, the ...
  • The hand that rocks the cradle : the African youth's perceptions on taxation 
    Oberholzer, Ruanda (Association for Accountancy & Business Affairs, 2007)
    People have become increasingly helpless and confused about the impact of taxation on their daily lives. Many people consider a great deal of the money levied on taxation to be spent unwisely, and that the manner in which ...
  • House prices and neighbourhood amenities : beyond the norm? 
    McCord, Michael James; Davis, Peadar Thomas; Bidanset, Paul; McCluskey, William; McCord, John; Haran, Martin; MacIntyre, Sean (Emerald, 2018)
    PURPOSE : Understanding the key locational and neighbourhood determinants and their accessibility is a topic of great interest to policymakers, planners and property valuers. In Northern Ireland, the high level of market ...
  • How do electoral and voice accountability affect corruption? Experimental evidence from Egypt 
    Mansour, Sarah; Wallace, Sally; Sadiraj, Vjollca; Hassan, Mazen (Elsevier, 2021-06)
    How far does democracy decrease corruption? And which specific aspects of democracy help generate such effects? Corruption is famously one of the strongest obstacles to social and economic development. Whereas there has ...
  • The impact of demographic variables on value-added tax compliance in South Africa 
    Schoeman, Anculien (Australian School of Business, University of New South Wales, 2023-04)
    Research into the impact of demographic variables – including gender, age, formal education and tax knowledge – on tax compliance has produced mixed results. This article reports on an online between-subjects experiment ...
  • The impact of full franking credit refundability on corporate tax avoidance 
    Brown, Rodney; Lim, Youngdeok; Evans, Christopher Charles (University of New South Wales, 2020)
    The debate about the efficacy of Australia's full dividend imputation system and especially the potential abolition of the full refundability of franking credits has intensified in recent times. This article contributes ...
  • The impact of the Minerals and Petroleum Resources Royalty Act on the South African mining industry : a critical analysis 
    Van der Zwan, Pieter; Nel, P.S. (Piet S.) (School of Accounting Sciences, University of Pretoria, 2010)
    The Minerals and Petroleum Resources Royalty Act (MPRRA) became effective on 1 March 2010. This legislation may have a significant impact on employment, foreign investment and future exploration in the South African ...
  • Implementing basic e-learning tools into an undergraduate taxation curriculum 
    Van Oordt, Theresa; Mulder, Ingrid (Emerald, 2016)
    PURPOSE – Educators in the accounting discipline are faced with the challenge of finding innovative ways to accommodate the flexible learning styles of Millennial students, using “in classroom/contact time” effectively ...
  • Implications of the COVID-19 pandemic for revenue generation in poor African countries 
    Fjeldstad, Odd-Helge; Therkildsen, Ole (Danish Institute for International Studies, 2020)
    In the aftermath of the COVID-19 pandemic the need in poor countries in Africa for more revenues is obvious and growing - also because aid agencies are quite stingy in helping them in this crisis. The pandemic’s negative ...
  • The influence of reciprocity nudges on tax compliance in South Africa 
    Monageng, Nompumelelo Lorraine; Evans, Christopher Charles; Steyn, Theunis Lodewikus (University of New South Wales, 2022-11)
    Research on the effects of nudging as a tool to influence tax compliance has provided limited and sometimes inconclusive empirical evidence. Using a mixed methods research design, this study examines the impact of reciprocity ...
  • Is SARS really empowering the small business? 
    Smulders, Sharon Ann; Oberholzer, Ruanda (Eagle Publishers, 2006-05)
    The vital role small businesses play in stimulating the economic activity, job creation, poverty alleviation and the general upliftment of living standards has been recognized both internationally and in South Africa. In ...
  • Is SARS really empowering the small business? Effectiveness of Section 12e 
    Smulders, Sharon Ann; Oberholzer, Ruanda (Eagle Publishers, 2006-06)
    As mentioned in our previous article (The Professional Accountant, May 2006) Government is continuously targeting small businesses as future growth and employment generators. Section 72E of the lncome Tax Act provides for ...
  • Is the granting of an interest-free loan for tax planning purposes from the lender’s perspective under threat? 
    Stark, K. (LexisNexis, 2008)
    This paper investigates the possibility of whether the free “use of property”, consisting of money in the context of interest-free loans, can also be included as the gratuitous disposal of “property” for donations tax ...
  • Lessons from history predicting a possible tax revolt in South Africa 
    Du Preez, Hanneke; Molebalwa, Keamogetswe (Pretoria University Law Press, 2021)
    South Africa is experiencing harsh economic circumstances, which negatively affects the economic environment of its citizens. Literature shows that historical tax resistance or tax revolts were mostly sparked by citizens ...