- UPSpace Home
- →
- Economic and Management Sciences
- →
- Browsing Economic and Management Sciences by Supervisor
JavaScript is disabled for your browser. Some features of this site may not work without it.
Browsing Economic and Management Sciences by Supervisor "Steyn, Theunis Lodewikus"
Now showing items 1-20 of 25
-
(University of Pretoria, 2019)Background: Corruption is a problem faced by various states from all sectors, including government, and has the potential to cripple the state and bring it to its knees. This study embarks on analysing the literature ...
-
(University of Pretoria, 2017)Background: The fairness of the tax burden is a longstanding topic for research studies. People’s perceptions around the fairness of the tax burden also frequently emerge from these studies. More recent studies support a ...
-
(University of Pretoria, 2010)The purpose of this study is to analyse low tax jurisdictions as a means of attracting direct foreign investment from a South African point of view. The phenomenon of low tax rates, tax havens and foreign investment have ...
-
(University of Pretoria, 2009-05-18)The purpose of this study was to examine whether unmined ore stockpiles fall within the ambit of the definition of trading stock in section 1 of the Income Tax Act (58/1962) and therefore needs to be considered for the ...
-
(University of Pretoria, 2010)Gambling has proven to be an ever growing industry and triggered tax regulating authorities in different countries to review the taxation on the income of the providers and even the individuals constantly entering into ...
-
(University of Pretoria, 2015)This study analyses Double Tax Agreements concluded by South Africa with the Southern African Development Community countries to identify in what respects these agreements do not follow the Organisation for Economic ...
-
(University of Pretoria, 2010)The Government of South Africa recognised the vital role that small businesses play in stimulating economic activity, creating jobs, alleviating poverty and improving the living standards of all South Africans. Therefore, ...
-
(University of Pretoria, 2010)It has been acknowledged internationally and locally that small, medium and micro enterprises (SMMEs) play a vital role in the economic growth of a country. SMMEs enhance a country’s economy by reducing unemployment and ...
-
(University of Pretoria, 2012)The South African primary rebate is governed by Section 6 of the Income Tax Act (58 of 1962). This primary tax rebate entitles taxpayers to a tax-free income portion up to a certain level depending on the rebate amount ...
-
(University of Pretoria, 2012)E-commerce and transactions in virtual worlds has monetary value and may lead to actual cash flows. Where real money trade occurs tax authorities are bound to seek ways and means in which to levy and collect taxes (Pienaar, ...
-
(University of Pretoria, 2010-05-03)With effect from 26 October 2004, section 8C was introduced into the Income Tax Act No 58 of 1962 and replaced the previous section 8A. The main purpose of the new section was to effectively tax directors and employees on ...
-
(University of Pretoria, 2010)Since the introduction of frequent flyer miles (e.g. Voyager miles) in South Africa, the concept has evolved in a number of ways. Currently, loyalty programmes are widely used in the consumer industry. Despite the fact ...
-
(University of Pretoria, 2010)There has been a continuous increase in the popularity of interactive gambling in South Africa due to the wide range of channels in which the public can now quickly and easily access gambling opportunities. Although there ...
-
(University of Pretoria, 2009-05-18)The purpose of the study was two-fold: firstly to perform a critical analysis of the VAT amendments, relevant to municipalities as introduced by the Small Business Amnesty and Amendment of Taxation Laws Act No. 9 of 2006 ...
-
(University of Pretoria, 2010)The South African Revenue Service (SARS) introduced tax incentives for the small, medium and micro enterprises (SMMEs) in 2001. These incentives were introduced to assist small business in stimulating economic activity, ...
-
(University of Pretoria, 2012-06-04)Value-Added Tax (VAT) was introduced in South Africa in 1991 by the Value Added Tax Act No. 89 of 1991 (the VAT Act). The South African VAT system is based on the destination or consumption of the goods or service supplied. ...
-
(University of Pretoria, 2012)Fiscal illusion is understood to be a concept that occurs where taxpayers do not always realize how much they contribute towards government revenue in the form of taxation, or how much they receive in the form of public ...
-
(University of Pretoria, 2014)Generally, tax systems are perceived to be complex. This study takes a qualitative empirical approach to examine individual taxpayers’ perceptions of tax complexity. This was achieved by obtaining individual taxpayers ...
-
(University of Pretoria, 2009-06-30)The Centre for Resource Solutions (“CRS”) in the USA has performed a study on tax incentives for renewable energy. The CRS has found that tax incentives are effective, powerful and highly flexible instruments to encourage ...
-
(University of Pretoria, 2016)This study concerns the distributional fairness of taxes (horizontal and vertical fairness) and the exchange of equity. This study is mainly directed towards the exchange of equity between taxpayers and government. It is ...
Now showing items 1-20 of 25