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Author: Dare, Chengetai

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Tax revenue mobilisation : improving personal income tax compliance in South Africa

Author: Matulich, Nadia Antonette

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Is the law irrelevant...? : an institutional analysis of road safety outcomes

Similar Items: Tax revenue mobilisation : improving personal income tax compliance in South Africa

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The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts
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Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996
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An analysis of the anti-avoidance provisions contained in the South African Income Tax Act
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n Ondersoek na toepaslikheid van die bestaande benaderings in die toetsing van transaksies in terme van artikel 103(1) van die Inkomstebelastingwet, no 58 van 1962, na die wysiging van die artikel in 1996
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An analysis of the interaction between section 7(8) and section 31(2) of the Income Tax Act No. 58 of 1962 when applied to non-interest-bearing loans from resident natural persons to connected non-resident trusts
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The imputability of ‘income on income’ under section 7(3) of the Income Tax Act
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The OECD transfer pricing guidelines: an analysis of their application in the South Africa legal regime
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The perception of the effectiveness of carrots in comparison to sticks on tax compliance of small and medium-sized enterprises
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Investors' deductions and allowances in film funds : German and South African income tax laws compared
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Venture and trade conducted by natural persons for income tax purposes
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Personal Income Tax reform to secure the South African revenue base using a micro-simulation tax model
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Tax avoidance and tax reduction within the framework of the South African income tax legislation, with special reference to the effect on the fiscus and to current anomalies and inequities
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Does the constitution protect taxpayers against the mighty SARS? – An inquiry into the constitutionality of selected tax practices and procedures
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Similar Items: Is the law irrelevant...? : an institutional analysis of road safety outcomes