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

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

Sort by: Order: Results:

  • The case for tax relief on private security expenditures in South Africa 
    Coetzee, Elizabeth Susanna Maria; Du Preez, Hanneke; Mather, Aideen (Clute institute, 2014-03)
    Like other countries in transitional democracies, South Africa is experiencing high levels of crime since its first democratic election in 1994. About 83 percent of South Africans believe that the South African Police ...
  • 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 ...
  • South African tax incentives to alleviate unemployment : lessons from United States of America approaches 
    Coetzee, Elizabeth Susanna Maria; Du Preez, Hanneke; Smale, Natasha Kelly (Clute Institute for Academic Research, 2013-07)
    A quarter of the labour force in South Africa is currently unemployed with the majority of the unemployed being unskilled youth. One of the major causes seems to be the commanding power of trades union resulting in a ...