Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
An evaluation of tax presentation and disclosure of listed companies in South Africa
Mini Dissertation (MCom)--University of Pretoria, 2014.
Saved in:
| Other Authors: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
University of Pretoria
2016
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613679083585536 |
|---|---|
| access_status_str | Open Access |
| author2 | Stiglingh, M. (Madeleine) |
| author_browse | Stiglingh, M. (Madeleine) |
| author_facet | Stiglingh, M. (Madeleine) |
| collection | Thesis |
| dc_rights_str_mv | © 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (MCom)--University of Pretoria, 2014. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/52997 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:58.654Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2016 |
| publishDateRange | 2016 |
| publishDateSort | 2016 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/52997 An evaluation of tax presentation and disclosure of listed companies in South Africa Stiglingh, M. (Madeleine) ipenning@deloitte.co.za Penning, Ilinza UCTD Mini Dissertation (MCom)--University of Pretoria, 2014. The significance of informative, decision-useful information is emphasized through presentation and disclosure. Descriptive disclosures can facilitate users to gain a better comprehension of the reporting entity in order to make enhanced investment decisions. Users of financial and non-financial reporting depend to a great extent on the reported information of companies. Therefore, it is imperative to assess the reported information of companies to ascertain whether this information is adequate and useful. This study focuses on the reporting of tax related matters of listed companies in South Africa. Tax reporting is divided into two broad categories, namely: mandatory tax reporting and voluntary tax reporting. A combined tax reporting approach, which consists of a combination of mandatory and voluntary tax reporting, can be described as excellent reporting. Mandatory tax reporting is compulsory for all listed companies in South Africa. The evaluation of mandatory tax reporting in this study was based on the requirements of the International Financial Reporting Standards (IFRS). Voluntary tax reporting is not compulsory, but rather founded on a comply or explain approach. The International Integrated Reporting Council (IIRC) and Global initiatives are the foundation on which voluntary tax reporting is established. Although one would hope that increased pressure to improve the transparency in tax reporting would facilitate tax compliance from companies, decoupling, as part of institutional theory, demonstrates that there is a gap between formal policies and actual organizational practices. Taxation MCom Unrestricted 2016-06-09T12:59:46Z 2016-06-09T12:59:46Z 2016-04-08 2014 Mini Dissertation Penning, I 2014, An evaluation of tax presentation and disclosure of listed companies in South Africa, MCom Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/52997> A2016 http://hdl.handle.net/2263/52997 en © 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD An evaluation of tax presentation and disclosure of listed companies in South Africa |
| title | An evaluation of tax presentation and disclosure of listed companies in South Africa |
| title_full | An evaluation of tax presentation and disclosure of listed companies in South Africa |
| title_fullStr | An evaluation of tax presentation and disclosure of listed companies in South Africa |
| title_full_unstemmed | An evaluation of tax presentation and disclosure of listed companies in South Africa |
| title_short | An evaluation of tax presentation and disclosure of listed companies in South Africa |
| title_sort | evaluation of tax presentation and disclosure of listed companies in south africa |
| topic | UCTD |
| url | http://hdl.handle.net/2263/52997 |