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Browsing Research Articles (Taxation) by Issue Date
Now showing items 21-40 of 135
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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, 2006-08)In this article a discounted cash-flow model is used so that a comparison between the use of a company vehicle and a travel allowance can be made
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(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 ...
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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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(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 ...
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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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(College of Economic and Management Sciences, University of South Africa, 2007-04)In the past, South African companies did not recognise an asset for unused STC credits. AC 501, Accounting for ‘Secondary Tax on Companies (STC)’, which is effective for annual accounting periods beginning on or after ...
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(South African Institute of Chartered Accountants, 2007-04)On 21 February 2007, the Minister of Finance announced that government proposes to phase out secondary Tax on Companies (STC) and to replace it with a new tax on dividends. It is proposed that this process will take place ...
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(LexisNexis, 2008)’n Maatskappy kan aandele uitreik ten einde fondse te bekom of as ’n vorm van betaling vir die verkryging van bates of dienste (na laasgenoemde word verwys as aandeel-gebaseerde betalings). Die vraag ontstaan of ’n ...
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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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(Association for Accountancy & Business Affairs, 2008)The South African Minister of Finance, Trevor Manuel stated that the obligation to pay one’s fair share of taxes as and when they fall due is part of the new morality which democratic governance must inculcate in every ...
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(College of Economic and Management Sciences, University of South Africa, 2008)Persuasion has been defined as human communication that is designed to influence others by modifying beliefs, values or attitudes. In today’s turbulent and dynamic world, persuasion is a key contributor to everyday life. ...
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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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(Juta, 2008-09)This study provides a baseline measurement for annual tax compliance costs for small businesses. An empirical study performed amongst tax practitioners to identify and measure the annual tax compliance costs for small ...
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(South African Association for Public Administration and Management, 2008-12)The South African Revenue Service (SARS) introduced its Service Charter in 2005, to be fully effective from the beginning of the 2008 tax year. The intention of this Charter is to set out specific service delivery targets ...
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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 ...
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(South African Institute of Chartered Accountants, 2009-02)A questionnaire was circulated in 2007 to the career-guidance counselors or, in their absence, mathematics teachers, teaching at the 200 primary feeder schools of the University of Pretoria to determine their perception ...
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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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(South African Association for Public Administration and Management, 2009-10)In South Africa, there is a significant gap between the amount of tax that is theoretically collectable from economically active persons and that which is actually collected (commonly known as the tax gap). Non-compliance ...
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(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 ...
Now showing items 21-40 of 135