Search
Login
UPSpace Home
→
Economic and Management Sciences
→
Taxation
→
Research Articles (Taxation)
→
Search
JavaScript is disabled for your browser. Some features of this site may not work without it.
Search
Add filters
Filters
Use filters to refine the search results.
Title
Author
Subject
Date issued
Has File(s)
Filename
File description
Contains
Equals
ID
Not Contains
Not Equals
Not ID
Showing 80 out of a total of 136 results for collection: Research Articles (Taxation).
(0.075 seconds)
Now showing items 1-80 of 136
1
2
Next Page
Sort Options:
Relevance
Title Asc
Title Desc
Issue Date Asc
Issue Date Desc
Results Per Page:
5
10
20
40
60
80
100
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
)
The colonial legacy of corruption among local elites in Africa
Ali, Merima
;
Fjeldstad, Odd-Helge
;
Shifa, Abdulaziz
(
African Economic History Network
,
2021-07-19
)
Research findings : the progress of South African Revenue Service on its service quality journey
Smulders, Sharon Ann
;
Stiglingh, M. (Madeleine)
(
South African Association for Public Administration and Management
,
2008-12
)
Taxation students’ perceptions of open-book assessment : a follow-up interactive qualitative analysis
Du Preez, Hanneke
(
Routledge
,
2015-04-01
)
The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA)
,
2006
)
The source of a debt defeasance receipt
Stiglingh, M. (Madeleine)
;
Biemans, M.M.A.
(
School of Accounting Sciences, UP
,
2003
)
The customer is king : evidence on VAT compliance in Tanzania
Fjeldstad, Odd-Helge
;
Kagoma, Cecilia
;
Mdee, Ephraim
;
Sjursen, Ingrid Hoem
;
Somville, Vincent
(
Elsevier
,
2020-04
)
Addressing the small business tax compliance burden - evidence from South Africa
Smulders, Sharon Ann
;
Naidoo, Gelishan
(
Faculty of Economic and Financial Sciences, University of Johannesburg
,
2013-07
)
A critical analysis of the concept of an independent contractor in South Africa
Oberholzer, Ruanda
;
Beer, Johan Christiaan
(
LexisNexis
,
2006
)
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
)
Do share-based payments made for the procurement of services qualify as expenditure actually incurred?
De Swardt, Redge D.
(
LexisNexis
,
2008
)
The value-added tax implications of the temporary change in use adjustments by residential property developers : an international comparative study
Du Preez, Hanneke
;
Klein, A.E. (Abraham Eduard)
(
Southern African Business Review
,
2014
)
Transfer pricing adjustments : the different types, practical challenges and recommended approaches-a South African perspective
Oguttu, Annet Wanyana
(
Unisa Press
,
2022-07
)
The VAT compliance burden in the UK : a comparative assessment
Zu, Yige
;
Evans, Christopher Charles
;
Krever, Richard
(
Sweet and Maxwell
,
2020
)
Lessons from history predicting a possible tax revolt in South Africa
Du Preez, Hanneke
;
Molebalwa, Keamogetswe
(
Pretoria University Law Press
,
2021
)
Policy implementation under stress : central-local government relations in property tax administration in Tanzania
Fjeldstad, Odd-Helge
;
Ali, Merima
;
Katera, Lucas
(
Emerald
,
2019-08
)
A survey of the perceptions of previously disadvantaged South Africans on taxation
Oberholzer, Ruanda
(
Elsevier
,
2005-04
)
Are travel allowances still beneficial when compared to company cars?
Oberholzer, Ruanda
;
Stiglingh, M. (Madeleine)
(
Eagle Publishers
,
2006-04
)
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
)
The hand that rocks the cradle : the African youth's perceptions on taxation
Oberholzer, Ruanda
(
Association for Accountancy & Business Affairs
,
2007
)
Vehicle benefits : important amendments
Stiglingh, M. (Madeleine)
;
Oberholzer, Ruanda
(
LexisNexis
,
2006-06
)
Progressive tax : a proposal for customer loyalty programmes
Pidduck, Teresa Michelle
;
Odendaal, Karen
;
Kirsten, Michelle
;
Pleace, Lauren Anne
;
De Winnaar, Kaylee
(
Emerald
,
2019
)
Addressing VAT fraud in developing countries : the tax policy-administration symbiosis
De la Feria, Rita
;
Schoeman, Anculien
(
Kluwer Law International
,
2019
)
Understanding the resource curse : a large-scale experiment on corruption in Tanzania
Cappelen, Alexander W.
;
Fjeldstad, Odd-Helge
;
Mmari, Donald
;
Sjursen, Ingrid Hoem
;
Tungodden, Bertil
(
Elsevier
,
2021-03
)
Financing child rights in Malawi
Etter‑Phoya, Rachel
;
Manthalu, Chisomo
;
Kalizinje, Frank
;
Chigaru, Farai
;
Mazimbe, Bernadetta
;
Phiri, Ajib
;
Chimowa, Takondwa
;
Ligomeka, Waziona
;
Hall, Stephen
;
O’Hare, Bernadette
(
BMC
,
2023-11-16
)
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
)
Tax topics a trainee chartered accountant should be taught : a survey of perceptions in and outside public practice
Joubert, B.
;
Coetzee, Stephen
;
Oberholzer, Ruanda
(
School of Accounting Sciences, University of Pretoria
,
2009
)
Compliance costs matter – the case of South African individual taxpayers
Stark, Karen
;
Smulders, Sharon
(
University of New South Wales
,
2019
)
Do death taxes deserve to die? An international search for alternatives
Makoti, Palesa Katleho
;
Oosthuizen, Rudi
(
University of Johannesburg, Faculty of Economic and Financial Sciences
,
2015-04
)
The tax knowledge of South African trainee accountants : a survey of the perceptions of training officers in public practice
Coetzee, Stephen
;
Oberholzer, Ruanda
(
Taylor & Francis
,
2009-09
)
The quality of reported earnings and the monitoring role of the board : evidence from small and medium companies
Smit, AnnaRetha
(
Unisa Press
,
2015
)
Two teachers are better than one : collaborative teaching as an approach to promote whole brain learning
Van Oordt, Marius Louis
;
Van Oordt, Theresa
;
Du Toit, P.H.
(
Emerald
,
2014
)
How do electoral and voice accountability affect corruption? Experimental evidence from Egypt
Mansour, Sarah
;
Wallace, Sally
;
Sadiraj, Vjollca
;
Hassan, Mazen
(
Elsevier
,
2021-06
)
Developing place of activity rules for the South African value-added tax : a comparative research approach
Bell, Erich
;
Schoeman, Anculien
;
Nienaber, Gerhard
(
University of New South Wales
,
2018
)
Tax reforms for Africa to achieve the UN sustainable development goals in the post-COVID-19 economic fallout
Oguttu, Annet Wanyana
(
Sweet and Maxwell
,
2021
)
Causes and consequences of corruption in tax administration : an Indonesian case study
Tjen, Christine
;
Evans, Christopher Charles
(
University of New South Wales
,
2017
)
Customers play an important role in shaping firms’ VAT compliance
Fjeldstad, Odd-Helge
;
Kagoma, Cecilia
;
Mdee, Ephraim
;
Sjursen, Ingrid Hoem Ingrid Hoem
;
Somville, Vincent
(
Mistra Center for Sustainable Markets
,
2020
)
A critique of international tax measures and the OECD BEPS project in addressing fair treaty allocation of taxing rights between residence and source countries : the case of tax base eroding interest-royalties and service fees from an African perspective
Oguttu, Annet Wanyana
(
Juta Law Journals
,
2018
)
House prices and neighbourhood amenities : beyond the norm?
McCord, Michael James
;
Davis, Peadar Thomas
;
Bidanset, Paul
;
McCluskey, William
;
McCord, John
;
Haran, Martin
;
MacIntyre, Sean
(
Emerald
,
2018
)
Do accounting students believe in self-assessment?
Hill, T. (Tanya)
(
Routledge
,
2016-06
)
Governing petroleum resources : prospects and challenges for Tanzania
Fjeldstad, Odd-Helge
;
Mmari, Donald
;
Dupuy, Kendra
(
Chr. Michelsen Institute and REPOA
,
2019
)
Travel allowance or company vehicle : discounted cash-flow model
Stiglingh, M. (Madeleine)
;
Oberholzer, Ruanda
(
LexisNexis
,
2006-08
)
Citizens’ preferences for taxation of internationally mobile corporations : evidence from Tanzania
Kolstad, Ivar
;
Wiig, Arne
;
Fjeldstad, Odd-Helge
(
Wiley
,
2021-05
)
The Cohen and Kuttel stories : is the place where I hang my hat still relevant to determine my residence for tax purposes?
Arendse, J.
;
Stark, Karen
;
Renaud, C.
(
Unisa Press
,
2015
)
Tax matters : will any of the medical expenses paid by a taxpayer on behalf of his parents qualify for a possible tax deduction?
Nel, Rudie
(
Eagle Publishers
,
2006-12
)
Implementing basic e-learning tools into an undergraduate taxation curriculum
Van Oordt, Theresa
;
Mulder, Ingrid
(
Emerald
,
2016
)
Factors that could influence the ethical behaviour of tax professionals
Nienaber, Sarel Gerhardus
(
School of Accounting Sciences, University of Pretoria
,
2010
)
Is SARS really empowering the small business? Effectiveness of Section 12e
Smulders, Sharon Ann
;
Oberholzer, Ruanda
(
Eagle Publishers
,
2006-06
)
Applying the probability recognition criterion to recognise a deferred tax asset for unused 'secondary tax on companies' credits
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
School of Accounting Sciences, UP
,
2006
)
Determinants of internal tax compliance costs : evidence from South Africa
Smulders, Sharon Ann
;
Stiglingh, M. (Madeleine)
;
Franzsen, R.C.D. (Riel)
;
Fletcher, Lizelle
(
University of Johannesburg
,
2016-10
)
Teachers and perceptions
Coetzee, Stephen
;
Oberholzer, Ruanda
(
South African Institute of Chartered Accountants
,
2009-02
)
Earnings mobility and the Great Recession
Mullins, Brett
;
Sjoquist, David L.
;
Wallace, Sally
(
Wiley
,
2021-11
)
Long-term effects of the COVID-19 pandemic on domestic resource mobilisation in sub-Saharan Africa
Fjeldstad, Odd-Helge
;
Gopsill, Anna
;
Sjursen, Ingrid Hoem
;
Therkildsen, Ole
(
Chr. Michelsen Institute
,
2021-08
)
A comparative analysis of the design of special economic zones : the case of South Africa, Malaysia and Indonesia
Le Roux, Nadea
;
Schoeman, Anculien
(
University of Johannesburg
,
2016-10
)
Unused STC credits : is AC 501 bullet proof?
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
South African Institute of Chartered Accountants
,
2007-04
)
The parallel rise of multinational enterprises and the historical development of international tax rules –introspection for the new rules to tax the digital economy
Oguttu, Annet Wanyana
(
International Bureau of Fiscal Documentation
,
2022-10
)
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
)
Perceptions of taxation : a comparative study of different population groups in South Africa
Oberholzer, Ruanda
;
Stack, E.M.
(
Elsevier
,
2014-06
)
A nutritional goods and a complete consumer demand system estimation for South Africa using actual price data
Van Oordt, Marius Louis
(
University of Pretoria, Department of Economics
,
2016
)
The concept of 'disposal' for the purposes of capital gains tax in South Africa
Wilcocks, Jolani S.
;
Strydom, J.J.
(
School of Accounting Sciences, UP
,
2002
)
Antecedents influencing rugby migration in South Africa
Pienaar, S.J. (Sarah Johanna)
;
Koch, Karen
(
Clute Institute for Academic Research
,
2012-11
)
Now showing items 1-80 of 136
1
2
Next Page
Sort Options:
Relevance
Title Asc
Title Desc
Issue Date Asc
Issue Date Desc
Results Per Page:
5
10
20
40
60
80
100
Browse
All of UPSpace
Communities & Collections
Issue Date
Authors
Titles
Subjects
Supervisor
UP Author
UP Postgraduate
Type
This Collection
Issue Date
Authors
Titles
Subjects
Supervisor
UP Author
UP Postgraduate
Type
My Account
Login
Register
UPSpace Workspace
Discover
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)
... View More
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)
... View More
Date Issued
2020 - 2024 (32)
2010 - 2019 (65)
2002 - 2009 (39)
Has File(s)
true (132)
false (4)