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Browsing Research Articles (Taxation) by Title
Now showing items 109-128 of 151
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(Clute Institute for Academic Research, 2013-01)The way in which a business manages tax risk may affect both the financial performance and the reputation of the business. The purpose of this article is to assist decision makers and advisors in the tax risk management ...
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(NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2020)South Africa finds itself vulnerable to exploitation by the measures taken by multinational enterprises (MNEs) who seek to enter into tax avoidance schemes that artificially shift profits to low- or no-tax jurisdictions. ...
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(Elsevier, 2014-06)The objective of the present research was to propose a service quality framework regardingthe service quality of the South African Revenue Service (SARS) from the perspective of thetax practitioner. In order to develop the ...
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Should market value be retained as the only tax base for municipal property rates in South Africa? (Academy of Science of South Africa, 2022-10)In terms of the Local Government: Municipal Property Rates Act 6 of 2004 (MPRA), metropolitan and local municipalities in South Africa may levy property rates on property. The MPRA provides for only one tax base, namely ...
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(School of Accounting Sciences, UP, 2003)A debt defeasance arrangement is an arrangement whereby a debtor's obligation to pay a creditor is nullified. The debtor and other parties perform a variety of legal and other actions in order to effect a valid debt ...
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(Juta Law, 2022)This article analyses the implications of the income tax provisions introduced to address the potential tax avoidance that could arise from the lifting of the exchange control restrictions on 'loop structures' which were ...
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(Nelson Mandela Metropolitan University, Faculty of Law, 2023-06)International tax rules were developed more than a century ago. At their core is the principle that profits should be taxed where economic activities physically take place and where value is created. Advances in technology ...
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(Clute Institute for Academic Research, 2010-03)There has been a significant increase in the number of internet business and e-commerce transactions over the last few years. More recently, the development of virtual worlds on the internet has become an important feature ...
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(University of Johannesburg, 2015-10)The purpose of the article is to explore the VAT practices of mobile telecommunication service providers in South Africa. First, literature dealing with the general VAT principles in South Africa such as the VAT Act No. ...
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(Clute Institute for Academic Research, 2013-07)A quarter of the labour force in South Africa is currently unemployed with the majority of the unemployed being unskilled youth. One of the major causes seems to be the commanding power of trades union resulting in a ...
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(Elsevier, 2005-04)This article investigates the perceptions prevalent amongst previously disadvantaged South Africans on taxation. A need identified in this study is that of more knowledge regarding tax systems, the implementation thereof ...
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(South African Institute of Chartered Accountants, 2008-02)Small, medium and microenterprises contribute between 30% to 40% of South Africa's gross domestic product and employs 68.2% of the workforce in the private sector. In the agriculture, construction and retail sectors, these ...
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(University of New South Wales, 2012-10)This study is part of an international research project (across four countries) which is evaluating and comparing tax compliance costs affecting the small business sector. The primary objective of this empirical study was ...
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(College of Economic and Management Sciences, University of South Africa, 2004-12)Section 18A of the Income Tax Act (Act 58 of 1962), as amended by the Revenue Laws Amendment Act (Act 45 of 2003) entitles a taxpayer (an individual or a legal entity, including a trust) to deduct annual donations to certain ...
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(Clute Institute for Academic Research, 2012-08)Various reasons caused the demand for tax practitioners to increase, creating a need for specialised tax education and training. Since the tax profession is not currently regulated in South Africa, educators receive little ...
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(Taylor & Francis, 2009-09)This empirically-based, exploratory study outlines the framework of chartered accountants’ tax education and training in South Africa and focuses on training officers’ perceptions of the existing tax knowledge of trainee ...
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(Eagle Publishers, 2006-12)Section 18 of the Income Tax Act No 58 of 1962 (the Act) allows a natural person to deduct from his or her income certain qualifying medical contributions and expenses incurred during the year of assessment. What is important ...
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(Sweet and Maxwell, 2021)The COVID-19 global pandemic has posed an economic crisis that might derail the ability of many countries to achieve the UN sustainable development goals by the 2030 deadline. Although countries have come up with economic ...
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(NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2019)Tax scholars using typical doctrinal and reform-oriented methodologies often struggle to articulate the process undertaken in their research and at the same time, these methods often require an analysis of legislation that ...
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(School of Accounting Sciences, University of Pretoria, 2009)This paper presents the results of a survey designed to determine what tax topics are important in the educational background of a trainee accountant entering the training environment in South Africa. These topics were ...
Now showing items 109-128 of 151