Browsing Research Articles (Taxation) by Title

Browsing Research Articles (Taxation) by Title

Sort by: Order: Results:

  • 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 ...
  • Lobbying and the shaping of tax policies in Tanzania 
    Fjeldstad, Odd-Helge; Rakner, Lise (Chr. Michelsen Institute, 2021-11)
    This paper explores the role of interest groups in shaping tax policies in Tanzania. Tracing the various stages behind the VAT Act 2014 in Tanzania, weighing the various interests, lobbyists and political actors, the study ...
  • 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)
    Since late 2019, the COVID-19 pandemic has been spreading globally. The pandemic has affected all aspects of global society and has caused specific challenges for both the government and private sectors in most countries. ...
  • Managing tax complexity : the state of play after Henry 
    Tran-Nam, Binh; Evans, Christopher Charles; Krever, Richard; Lignier, Philip (Wiley, 2016-12)
    The most recent, significant tax reform review in Australia, popularly known as the Henry Review, was publicly released just over six years ago. This article provides a critical examination of Australia's experience in ...
  • A measuring instrument to evaluate e-service quality in a revenue authority setting 
    Stiglingh, M. (Madeleine) (Elsevier, 2014-06)
    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, and ...
  • New inclusions under the UIF Act on Domestic Workers 
    Labuschagne, Ruanda; De Swardt, Redge D. (Eagle Publishers, 2003-04)
    The new Unemployment Insurance Contributions Act (the Act) came into effect on 1 April 2002. One of the effects of the new legislation is that, as from 1 April 2003, domestic workers and their employers will have to make ...
  • The non-oil tax reform in Angola : escaping from petroleum dependency? 
    Fjeldstad, Odd-Helge; Orre, Aslak; Paulo, Francisco (Elsevier, 2020-11)
    Angola experienced an extraordinary oil boom between 2004 and 2014. During this period, oil revenue accounted for 80% of all government revenue. In 2011, the Government of Angola started implementing a non-oil tax reform. ...