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Browsing Research Articles (Taxation) by Type "Postprint Article"
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De la Feria, Rita; Schoeman, Anculien
(Kluwer Law International, 2019)
Tax administration is often perceived as separate from tax policy, and at best as the implementation of tax policy. The aim of this article is to highlight the necessary mutual dependence that exists between tax policy and ...
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Van Oordt, Marius Louis; Van Oordt, Theresa; Du Toit, Pieter Hertzog
(Emerald, 2014)
PURPOSE – This paper aims to focus on the thinking styles of a group of Accounting students, and to determine whether team teaching by two criteria-specific lecturers can be an effective collaborative teaching approach to ...
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Sadiq, Kerrie; Du Preez, Hanneke
(NISC (Pty) Ltd and Informa UK Limited (trading as Taylor & Francis Group), 2021)
This conceptual study investigates a model for addressing both poverty and income inequality, which is theoretically distinct from the traditional tax and transfer systems adopted by most jurisdictions. It does so against ...
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Kolstad, Ivar; Wiig, Arne; Fjeldstad, Odd-Helge
(Wiley, 2021-05)
The legitimacy of the tax system is likely to be compromised in the absence of public support. This article presents evidence from a discrete choice experiment designed to elicit the tax preferences of ordinary citizens ...
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Ali, Merima; Fjeldstad, Odd-Helge; Shifa, Abdulaziz
(African Economic History Network, 2021-07-19)
Corruption is considered one of the main contributors to Africa’s development challenges. Less is known about the determinants of corruption and its variation between countries. We find empirical evidence that British ...
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Hill, Tanya
(Routledge, 2016-06)
In education, formal assessment focuses on summative assessment with the
objective of allocating grades, limiting learning by students. Formative assessment, in the
form of self-assessment, has been proposed as beneficial ...
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Kolstad, Ivar; Wiig, Arne; Fjeldstad, Odd-Helge
(Routledge, 2020)
When confronted with information that ordinary citizens do not care that strongly about efficiency, do economists change their views of optimal public policy? In a randomised experiment on tax preferences conducted among ...
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Mullins, Brett; Sjoquist, David L.; Wallace, Sally
(Wiley, 2021-11)
OBJECTIVE : The Great Recession of 2007-09 was a very significant economic event with substantial effects across the economy. An important but unexplored consequence of the Great Recession is its effect on income or earnings ...
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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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Scholtz, Henriëtte; Smit, Anna-Retha
(Routledge, 2015-01)
This article examines the various factors that influence the level of conformance with
corporate governance recommendations for companies listed on the Alternative Exchange
(AltX) in South Africa. To achieve this objective, ...
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Croucamp, Ilanri Francie; Craigen, Jade Shirley; Pidduck, Teresa Michelle; Swanepoel, Sumarie; Coetzee, Elizabeth Susanna Maria
(NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2024)
The South African government is experiencing a significant shortfall in tax revenue, and recent research has identified customer loyalty programmes (CLPs) as a potential revenue stream. Despite the popularity of these ...
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McCord, Michael James; Davis, Peadar Thomas; Bidanset, Paul; McCluskey, William; McCord, John; Haran, Martin; MacIntyre, Sean
(Emerald, 2018)
PURPOSE : Understanding the key locational and neighbourhood determinants and their accessibility is a topic of great interest to policymakers, planners and property valuers. In Northern Ireland, the high level of market ...
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Mansour, Sarah; Wallace, Sally; Sadiraj, Vjollca; Hassan, Mazen
(Elsevier, 2021-06)
How far does democracy decrease corruption? And which specific aspects of democracy help generate such effects? Corruption is famously one of the strongest obstacles to social and economic development. Whereas there has ...
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Van Oordt, Theresa; Mulder, Ingrid
(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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Tran-Nam, Binh; Evans, Christopher Charles; Krever, Richard; Lignier, Philip
(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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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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Fjeldstad, Odd-Helge; Orre, Aslak; Paulo, Francisco
(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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Oguttu, Annet Wanyana
(International Bureau of Fiscal Documentation, 2022-10)
This article traces the rise of multinational
enterprises (MNEs) and the effectiveness of
measures that countries have employed to
ensure that MNEs pay taxes in the jurisdictions
in which they transact. The article ...
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Pidduck, Teresa Michelle; Bauer, Nadia
(Emerald, 2022-12)
PURPOSE : Self-assessment (SA) and peer-assessment (PA) are considered useful tools in the development of lifelong learning and reflective skills. The authors implemented a teaching intervention using SA and PA amongst a ...
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Oberholzer, Ruanda; Stack, E.M.
(Elsevier, 2014-06)
South Africa is a country of diverse cultures, languages, beliefs and backgrounds. It is con-ceivable that these different population groups may have differing perceptions of taxationresulting from their cultural backgrounds ...