Browsing Research Articles (Taxation) by UP Author "Steyn, Theunis Lodewikus"

Browsing Research Articles (Taxation) by UP Author "Steyn, Theunis Lodewikus"

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  • Capital gains tax research : an initial synthesis of the literature 
    Steyn, Theunis Lodewikus; Smulders, Sharon; Stark, Karen; Penning, Ilinza (University of New South Wales, 2019)
    No structured overview of the extent of capital gains tax research and its dimensions in academic journals exists. This article explores the rich diversity of capital gains tax literature in certain electronic databases ...
  • Conceptual framework for classifying government imposts relating to the tax burden of individual taxpayers in South Africa 
    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 ...
  • South African income tax implications for income earned in virtual worlds 
    Pienaar, S.J. (Sarah Johanna); Steyn, Theunis Lodewikus (Clute Institute for Academic Research, 2010-03)
    There has been a significant increase in the number of internet business and e-commerce transactions over the last few years. More recently, the development of virtual worlds on the internet has become an important feature ...
  • A South African perspective on value-added tax on international mobile telecommunication services 
    Schoeman, Anculien; Homeier, Karl; Steyn, Theunis Lodewikus (University of Johannesburg, 2015-10)
    The purpose of the article is to explore the VAT practices of mobile telecommunication service providers in South Africa. First, literature dealing with the general VAT principles in South Africa such as the VAT Act No. ...
  • Tax transparency reporting by the Top 50 JSE-listed firms 
    Stiglingh, M. (Madeleine); Venter, Elmar Retief; Penning, Ilinza; Smit, Anna-Retha; Schoeman, Anculien; Steyn, Theunis Lodewikus (Routledge, 2017)
    As a result of increased regulatory focus on a number of firms‟ tax behaviour, tax compliance is now recognised as a source of reputational risk. Transparency on the reporting of tax related matters in public corporate ...