Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
Tax transparency : impact of tax havens on developing countries
Mini Dissertation (MCom)--University of Pretoria, 2018.
Saved in:
| Other Authors: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
University of Pretoria
2019
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613690170179584 |
|---|---|
| access_status_str | Open Access |
| author2 | Molebalwa, Keamogetswe |
| author_browse | Molebalwa, Keamogetswe |
| author_facet | Molebalwa, Keamogetswe |
| collection | Thesis |
| dc_rights_str_mv | © 2019 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, 2018. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/69971 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:40:08.978Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2019 |
| publishDateRange | 2019 |
| publishDateSort | 2019 |
| 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:2263/69971 Tax transparency : impact of tax havens on developing countries Molebalwa, Keamogetswe u17381445@tuks.co.za Pale, Ramokone Olivia UCTD Mini Dissertation (MCom)--University of Pretoria, 2018. Background: Tax transparency has been in the limelight for many years and countries around the world have made it a priority as it carries with it more benefits than problems. Developing countries also face these problems. Tax havens, on the other hand, provide opportunities and benefits for those who utilise them and further provide more problems than solutions for countries, especially developing countries. This study conducted a systematic approach which reviewed literature currently available to determine the current status of tax transparency and the impact that tax havens have on developing countries. Main purpose of study: To conduct a systematic review of peer-reviewed academic journal articles found on selected databases with the aim of determining the status of literature regarding tax transparency and the impact that tax havens have on developing countries. The study provides a structured overview of the academic journals publications on tax transparency, tax havens and developing countries. Method: This study was conducted using a systematic review research approach. Keywords were used to search peer-reviewed academic journal articles on databases; articles between 1993 and 2018 were sourced and selected based on relevancy to answer the research question. The search yielded a total number of sixty-one articles which were analysed and utilised to answer the research question. Results: The study included sixty-one articles which were sourced and selected on academic databases based on relevancy to the topic. The findings indicate that tax transparency impacts positively on developing countries’ ability to collect revenue and enhance their tax base, along with other benefits. Tax havens have a positive impact on individuals and companies, but they negatively impact countries’ abilities to generate more revenue and increase the tax base. Conclusions: This study found that tax transparency has a positive impact on developing countries as it provides benefits, such as boosting their revenue collections and tax base while tax havens impact them negatively as revenues which should be generated by those respective countries are diverted to tax havens. Countries, companies and individuals who utilise tax havens enjoy the benefits that they provide, however, countries lose more than they gain with regard to tax havens. Taxation MCom Unrestricted 2019-06-02T11:39:35Z 2019-06-02T11:39:35Z 2019/04/05 2018 Mini Dissertation Pale, RO 2018, Tax transparency : impact of tax havens on developing countries, MCom Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/69971> A2019 http://hdl.handle.net/2263/69971 en © 2019 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 Tax transparency : impact of tax havens on developing countries |
| title | Tax transparency : impact of tax havens on developing countries |
| title_full | Tax transparency : impact of tax havens on developing countries |
| title_fullStr | Tax transparency : impact of tax havens on developing countries |
| title_full_unstemmed | Tax transparency : impact of tax havens on developing countries |
| title_short | Tax transparency : impact of tax havens on developing countries |
| title_sort | tax transparency impact of tax havens on developing countries |
| topic | UCTD |
| url | http://hdl.handle.net/2263/69971 |