Browsing Research Articles (Taxation) by Title

Browsing Research Articles (Taxation) by Title

Sort by: Order: Results:

  • 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, ...
  • 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 ...
  • 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 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 ...
  • 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 ...