To tax or not to tax? Questioning customer loyalty programmes

Show simple item record Swanepoel, Sumarie Pidduck, Teresa Michelle 2021-09-30T06:26:00Z 2021-09-30T06:26:00Z 2020-10
dc.description.abstract South Africa, like many other countries, needs additional sources of tax revenues. Recent debate indicates that one potential source of revenue is the taxation of customer loyalty rewards in the hands of customers. The arguments for the taxation of these rewards have been put forward from a principled perspective and not from a legal basis. We argue that while the taxation of these rewards would increase tax revenue, legislative reform is required as there are strong arguments that the rewards are actually not taxable. We suggest tax reforms that attempt to provide certainty and equity in the treatment of such rewards as a whole in order to provide additional revenue for the fiscus. en_ZA
dc.description.department Taxation en_ZA
dc.description.librarian hj2021 en_ZA
dc.description.uri en_ZA
dc.identifier.citation Swanepoel, S. & Pidduck, T. 2020, 'To tax or not to tax? Questioning customer loyalty programmes', SA Mercantile Law Journal / SA Tydskrif vir Handelsreg, vol. 32, no. 1, pp. 75-98. en_ZA
dc.identifier.issn 1015-0099 (print)
dc.identifier.issn 1996-2185 (online)
dc.language.iso en en_ZA
dc.publisher Juta Law Journals en_ZA
dc.rights © Juta and Company (Pty) Ltd. en_ZA
dc.subject Tax revenues en_ZA
dc.subject Taxation en_ZA
dc.subject Customer loyalty en_ZA
dc.title To tax or not to tax? Questioning customer loyalty programmes en_ZA
dc.type Article en_ZA

Files in this item

This item appears in the following Collection(s)

Show simple item record