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Browsing Research Articles (Taxation) by Title
Now showing items 69-88 of 151
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(International Network of Customs Universities, 2023-09-30)Innovation and regulation may reduce the harm arising from the production and consumption of excisable goods, which may warrant lower excise rates. However, countries often rely on excise revenues and may face conflicting ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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Long-term effects of the COVID-19 pandemic on domestic resource mobilisation in sub-Saharan Africa (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. ...
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(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 ...
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(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 ...
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(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 ...
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(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. ...
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(Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2007)The continuing globalization of business underscores the importance of educating students to develop a broad worldview. This exploratory study attempts to provide educators with some insight into the usefulness of a ...
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(University of Pretoria, Department of Economics, 2016)Empirical analysis of South African indirect tax policy reform and the welfare consequences of such reform has been limited by a lack of reliable consumer demand system estimations. One reason for potentially unreliable ...
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(School of Accounting Sciences, UP, 2002)The purpose of this study was to determine the requirements and guidelines for the disclosure of taxation information in the financial reports of South African companies in order to determine the extent to which leading ...
Now showing items 69-88 of 151