Browsing Research Articles (Taxation) by UP Author "Swanepoel, Sumarie"

Browsing Research Articles (Taxation) by UP Author "Swanepoel, Sumarie"

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  • Swanepoel, Sumarie; Marriott, Lisa (TaxTalk, 2023-07)
    On 2 and 3 August 2023, the University of Pretoria organised and hosted an international taxation conference with the theme: ‘Distributive Tax Justice in the Global Economy’. On the first day, there was a panel session ...
  • 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 ...
  • 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 ...
  • Swanepoel, Sumarie (TaxTalk, 2023-07)
    It is the eve of South African Women’s Day 2023. My phone chimes, signalling the commencement of the customary Women’s Day platitudes. “Treat the special women in your life to a service for a sparkling home. Shower her ...