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Showing 20 out of a total of 136 results for collection: Research Articles (Taxation).
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A framework for the income tax deductibility of intellectual property expenditure incurred by South African taxpayers
Oosthuizen, Rudi
(
Clute Institute for Academic Research
,
2013-03
)
Value-added tax on imported electronic services : a critical evaluation of the newly enacted South African legislation
Coetzee, Liza
;
Meiring, Marisca
(
University of Johannesburg
,
2016-04
)
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
)
VAT treatment of fringe benefits. The acquisition of an asset at less than the actual value - is it what SARS intended it to be?
Unknown author
(
Eagle Publishers
,
2005-10
)
The Automotive Production and Development Programme : an analysis of the opinions of South African stakeholders
Bronkhorst, Evadne
;
Steyn, Jasper L.
;
Stiglingh, M. (Madeleine)
(
Clute Institute for Academic Research
,
2013-09
)
Preventing international tax competition and the race to the bottom : a critique of the OECD pillar two model rules for taxing the digital economy – a developing country perspective
Oguttu, Annet Wanyana
(
International Bureau of Fiscal Documentation
,
2022-11
)
E-service quality framework In a revenue authority setting for South Africa
Stiglingh, M. (Madeleine)
(
Clute Institute for Academic Research
,
2013-03
)
Business process management as a tax risk identification and management method
Bronkhorst, Evadne
;
Leask, Elze
(
University of New South Wales
,
2016
)
Fat Tax as an alternative Tax in South Africa
Talbot, Lizelle
;
Pienaar, S.J. (Sarah Johanna)
(
Clute Institute for Academic Research
,
2012-12
)
Calculating the average exchange rate - lessons from Australia
Oberholzer, Ruanda
;
Wilcocks, Jolani S.
(
South African Institute of Chartered Accountants
,
2003-10
)
The complex and critical relationship between tax and corruption
Evans, Christopher Charles
(
University of New South Wales
,
2017-12
)
Routes of persuasion utilised in the advertising appeals of the South African Revenue Service among taxpayers in Gauteng, South Africa
Oberholzer, Ruanda
;
De Kock, D.
;
Walker, K.M.
(
College of Economic and Management Sciences, University of South Africa
,
2008
)
CIR v Niko : a question of economic reality
Stack, E.M.
;
Stiglingh, M. (Madeleine)
;
Koekemoer, Anton
(
Unisa Press
,
2015
)
Economic growth by means of fiscal decentralization : an empirical study for federal developing countries
Hanif, Imran
;
Wallace, Sally
;
Gago-de-Santos, Pilar
(
SAGE Publications
,
2020-10
)
The Sasol Oil case - would the present South African GAAR stand up to the rigours of the court?
Pidduck, Teresa Michelle
(
NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group)
,
2020
)
The impact of the Minerals and Petroleum Resources Royalty Act on the South African mining industry : a critical analysis
Van der Zwan, Pieter
;
Nel, P.S. (Piet S.)
(
School of Accounting Sciences, University of Pretoria
,
2010
)
Confirming the fundamental principles of taxation using interactive qualitative analysis
Du Preez, Hanneke
;
Stiglingh, M. (Madeleine)
(
University of New South Wales
,
2018
)
Possible reasons for tax resistance in South Africa : a customised scale to measure and compare perceptions with previous research
Oberholzer, Ruanda
;
Stack, E.M.
(
Elsevier
,
2014-06
)
The differential impact of CO2 penalties, CO2 incentives and information policies on consumer behaviour when purchasing a new motor vehicle
De Villiers, Marize
;
Nienaber, Sarel Gerhardus
(
University of New South Wales
,
2019
)
Tax research methodology for untested legislation : an exemplar for the tax scholar
Pidduck, Teresa Michelle
(
NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group)
,
2019
)
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Author
Stiglingh, M. (Madeleine) (27)
Oberholzer, Ruanda (22)
Fjeldstad, Odd-Helge (15)
Oguttu, Annet Wanyana (9)
Du Preez, Hanneke (8)
Evans, Christopher Charles (8)
Smulders, Sharon Ann (8)
Venter, Elmar Retief (8)
Schoeman, Anculien (7)
Franzsen, R.C.D. (Riel) (5)
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Subject
South African Revenue Service (SARS) (13)
Taxation (11)
Tax (9)
South Africa (8)
Tanzania (8)
Taxation -- South Africa (8)
South Africa (SA) (7)
Value added tax (VAT) (7)
Corruption (6)
Value-added tax (VAT) (6)
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Date Issued
2020 - 2024 (32)
2010 - 2019 (65)
2002 - 2009 (39)
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false (4)