Browsing Research Articles (Taxation) by UP Author "Coetzee, Elizabeth Susanna Maria"

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Browsing Research Articles (Taxation) by UP Author "Coetzee, Elizabeth Susanna Maria"

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  • Disabled child expense and the South African Revenue Service 
    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 ...
  • Filling the fiscal basket : quantifying tax revenues from customer loyalty programmes 
    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 ...