Sadiq, Kerrie; Du Preez, Hanneke(NISC (Pty) Ltd and Informa UK Limited (trading as Taylor & Francis Group), 2021)
This conceptual study investigates a model for addressing both poverty and income inequality, which is theoretically distinct from the traditional tax and transfer systems adopted by most jurisdictions. It does so against ...
Du Preez, Hanneke; Stiglingh, M. (Madeleine)(University of New South Wales, 2018)
Are the existing guiding principles of taxation scientifically grounded and sufficient to support the growing economic pressures on the global community? This article attempts to base the formulation of the principles of ...
Du Preez, Hanneke; Molebalwa, Keamogetswe(Pretoria University Law Press, 2021)
South Africa is experiencing harsh economic circumstances, which
negatively affects the economic environment of its citizens. Literature
shows that historical tax resistance or tax revolts were mostly sparked by
citizens ...
Students’ perceptions of a particular assessment type seems to influence their attitude to
preparing for and taking the assessment. The literature suggests that open-book
assessment allows a better understanding of the ...
Schoeman, Anculien; Evans, Christopher Charles; Du Preez, Hanneke(Emerald, 2022-07)
PURPOSE : Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South ...
