Browsing Economic and Management Sciences by UP Author "Franzsen, R.C.D. (Riel)"

Browsing Economic and Management Sciences by UP Author "Franzsen, R.C.D. (Riel)"

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  • Conceptual framework for classifying government imposts relating to the tax burden of individual taxpayers in South Africa 
    Steyn, Theunis Lodewikus; Franzsen, R.C.D. (Riel); Stiglingh, M. (Madeleine) (Clute Institute for Academic Research, 2013-02)
    The tax burden of individual taxpayers in South Africa is a topic that is much discussed in the country. Studies and debates around the topic are somewhat contradictory, depending on the viewpoint from which the tax ...
  • 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)
    Being tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal ...
  • Property tax in Malaysia and South Africa : a question of assessment capacity and quality assurance 
    Daud, Dzurllkanian Zulkarnain; Kamarudin, Norhaya; Franzsen, R.C.D. (Riel); McCluskey, William J. (International Association of Assessing Officers and the International Property Tax Institute, 2013)
    Many developing countries have been strengthening subnational government through decentralisation policies (Shah 2004). The supporting argument is based on the increased efficiency and welfare gains that come from ...
  • Real property assessment and taxation in the Republic of Moldova 
    Buzu, Olga; McCluskey, William J.; Franzsen, R.C.D. (Riel) (International Association of Assessing Officers and the International Property Tax Institute, 2012)
    Many of the countries in Central and South East Europe that were part of the former Soviet Bloc still retain area-based property tax systems. This article describes the successful property tax reform implemented in ...
  • Tax compliance costs for the small business sector in South Africa — establishing a baseline 
    Smulders, Sharon Ann; Stiglingh, M. (Madeleine); Franzsen, R.C.D. (Riel); Fletcher, Lizelle (University of New South Wales, 2012-10)
    This study is part of an international research project (across four countries) which is evaluating and comparing tax compliance costs affecting the small business sector. The primary objective of this empirical study was ...