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Browsing Research Articles (Taxation) by Author "Stiglingh, M. (Madeleine)"
Now showing items 1-20 of 27
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Smulders, Sharon Ann; Stiglingh, M. (Madeleine) (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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Venter, Elmar Retief; Stiglingh, M. (Madeleine) (School of Accounting Sciences, UP, 2006)According to AC 501, Accounting for 'Secondary Tax on Companies (STC)', a deferred tax asset for unused STC credits is recognised if it is probable that an entity will declare dividends against which unused STC credits can ...
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Oberholzer, Ruanda; Stiglingh, M. (Madeleine) (Eagle Publishers, 2006-04)During his 2004 Budget speech the Minister of Finance said the following: 'I am concerned about the tax loss associated with travel allowances. In the coming year, we plan to review the taxation of the motor vehicle ...
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Bronkhorst, Evadne; Steyn, Jasper L.; Stiglingh, M. (Madeleine) (Clute Institute for Academic Research, 2013-09)The development of a specific industry could enhance a country’s economic growth by facilitating its global positioning. Some industries may require government support to enable meaningful economic contribution. The South ...
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Stack, E.M.; Stiglingh, M. (Madeleine); Koekemoer, Anton (Unisa Press, 2015)This article analyses the facts and judgment in CIR v Niko, involving the transfer of business assets from a sole trader to a company, the shares of which were substantially owned by the same sole trader. This case ...
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Steyn, Theunis Lodewikus; Franzsen, R.C.D. (Riel); Stiglingh, M. (Madeleine) (Clute Institute for Academic Research, 2013-02)The tax burden of individual taxpayers in South Africa is a topic that is much discussed in the country. Studies and debates around the topic are somewhat contradictory, depending on the viewpoint from which the tax ...
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Du Preez, Hanneke; Stiglingh, M. (Madeleine) (University of New South Wales, 2018)Are the existing guiding principles of taxation scientifically grounded and sufficient to support the growing economic pressures on the global community? This article attempts to base the formulation of the principles of ...
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Van der Zwan, Pieter; Stiglingh, M. (Madeleine) (Pretoria University Law Press (PULP), 2011)Maatskappye gaan dikwels wesenlike kostes aan by die uitreik van aandele om bedrywighede te finansier. Tans voer die Suid-Afrikaanse Inkomstediens (SAID) aan dat belasting op toegevoegde waarde (BTW) aangegaan ...
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Smulders, Sharon Ann; Stiglingh, M. (Madeleine); Franzsen, R.C.D. (Riel); Fletcher, Lizelle (University of Johannesburg, 2016-10)Being tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal ...
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Coetzee, Elizabeth Susanna Maria; Stiglingh, M. (Madeleine) (Clute Institute for Academic Research, 2014-09)As from the 2010 year of assessment, a taxpayer-parent caring for a disabled child can only deduct an expense necessarily incurred and paid in consequence of the child’s disability, if it also appears on the South African ...
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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, ...
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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 ...
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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 ...
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Stiglingh, M. (Madeleine); Kotze, J.F.M. (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 ...
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Venter, Elmar Retief; Stiglingh, M. (Madeleine) (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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Venter, Elmar Retief; Stiglingh, M. (Madeleine) (School of Accounting Sciences, UP, 2006)South African companies have, in the past, not recognised an asset for unused Secondary Tax on Companies ("STC") credits. AC 501, Accounting for "Secondary Tax on Companies (STC)", which is effective for annual periods ...
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Smulders, Sharon Ann; Stiglingh, M. (Madeleine) (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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Fouche, Luan; Stiglingh, M. (Madeleine) (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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Stiglingh, M. (Madeleine) (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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Stiglingh, M. (Madeleine); Biemans, M.M.A. (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 ...
Now showing items 1-20 of 27