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 ...
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 ...
Pidduck, Teresa Michelle(NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2020)
South Africa finds itself vulnerable to exploitation by the measures taken by multinational enterprises (MNEs) who seek to enter into tax avoidance schemes that artificially shift profits to low- or no-tax jurisdictions. ...
Pidduck, Teresa Michelle(NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2019)
Tax scholars using typical doctrinal and reform-oriented methodologies often struggle to articulate the process undertaken in their research and at the same time, these methods often require an analysis of legislation that ...
Swanepoel, Sumarie; Pidduck, Teresa Michelle(Juta Law Journals, 2020-10)
South Africa, like many other countries, needs additional sources of tax revenues. Recent debate indicates that one potential source of revenue is the taxation of customer loyalty rewards in the hands of customers. The ...
