The aim of the study was to quantify the total tax compliance costs (TCC) of individual taxpayers in South Africa for the 2017 and 2018 years of assessment as no studies were found that comprehensively quantified these costs in South Africa. A quantitative research design was followed using an...
The democratisation of South Africa resulted in the enactment of a new interim Constitution in 1993, which incorporated a Bill of Rights setting out certain constitutionally entrenched rights. Provisions of the Income Tax Act which flout the Bill of Rights can now be declared invalid by the courts...
(2008). Taxpayers' rights in South Africa: An analysis and evaluation of the extent to which the powers of the South African Revenue Service comply with the Constitutional rights...
In South Africa, just as in a number of other countries around the world, the tax burden of individual taxpayers is a highly controversial issue that frequently arises as a topic of discussion. Studies and debates around the tax burden are often contradictory 鈥to a large extent, this can be...
Specific rewards for tax compliance: Responses of small business owners in Ekurhuleni, South Africa The literature reviewed documents the positive effects of rewards in encouraging desired behaviour, but rewards may have a crowding-in effect, strengthenin... M Bornman,EM Stack 被引量: 0发表: 20...
the banking system. Their first step should be to separate banks according to their compensation criteria. Investors have used ethical grounds in the past - excluding, say, tobacco companies abetting apartheid in South Africa - and have been successful in generating pressure on the underl...
South Africa and Uruguay have introduced to protect the taxpayers' rights in the exchange of information process being the right to access to public information, the right to confidentiality, the right to privacy, and the procedural rights (right to be informed, the right to be notified and rig...
The study criticizes the way South Africa collects taxes from different segments of the population, primarily pensioners and workers with two sources of in... MY Lerotholi,SM Seeletse - 《International Journal of Research in Business & Social Science》 被引量: 0发表: 2024年 Raising the tax ...
An analysis of current tax revolt factors in South Africa South Africans are experiencing frequent increases in taxes on already overburdened taxpayers, corruption, a lack of service delivery by the government and ... HD Preez,J Stoman 被引量: 0发表: 2019年 ...
The objective of this study is to provide a critical analysis of the issues in the normal tax treatment of gap cover for individual taxpayers in South Africa, and to make recommendations to the South African Revenue Service to mitigate these issues or practical problems. A non-empirical study ...