Browsing Research Articles (Taxation) by Subject "Revenue administration"

Browsing Research Articles (Taxation) by Subject "Revenue administration"

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  • Progressive tax : a proposal for customer loyalty programmes 
    Pidduck, Teresa Michelle; Odendaal, Karen; Kirsten, Michelle; Pleace, Lauren Anne; De Winnaar, Kaylee (Emerald, 2019)
    PURPOSE : The South African Government needs to increase fiscal revenues to cater to increased government spending. This paper aims to argue that the South African Revenue Service (SARS) has an opportunity to tax the receipt ...