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Browsing Research Articles (Taxation) by UP Author "Franzsen, R.C.D. (Riel)"
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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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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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Daud, Dzurllkanian Zulkarnain; Kamarudin, Norhaya; Franzsen, R.C.D. (Riel); McCluskey, William J.
(International Association of Assessing Officers and the International Property Tax Institute, 2013)
Many developing countries have
been strengthening subnational
government through decentralisation
policies (Shah 2004). The supporting
argument is based on the increased
efficiency and welfare gains that come
from ...
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Buzu, Olga; McCluskey, William J.; Franzsen, R.C.D. (Riel)
(International Association of Assessing Officers and the International Property Tax Institute, 2012)
Many of the countries in Central
and South East Europe that were
part of the former Soviet Bloc still retain
area-based property tax systems. This
article describes the successful property
tax reform implemented in ...
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Franzsen, R.C.D. (Riel)
(Academy of Science of South Africa, 2022-10)
In terms of the Local Government: Municipal Property Rates Act 6 of 2004 (MPRA), metropolitan and local municipalities in South Africa may levy property rates on property. The MPRA provides for only one tax base, namely ...
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Smulders, Sharon Ann; Stiglingh, M. (Madeleine); Franzsen, R.C.D. (Riel); Fletcher, Lizelle
(University of New South Wales, 2012-10)
This study is part of an international research project (across four countries) which is evaluating and comparing tax
compliance costs affecting the small business sector. The primary objective of this empirical study was ...