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1. 

   Reforming taxation of business for rationalisation and inflation-neutrality

   Item type: Journal Article • Journal: De Ratione • Authors: Wesley J Gavin --- Professor in the Department of Accounting at Rhodes University,

   Taxation of business in South Africa needs reforming to avoid inflationary distortions and investment disincentives. Inflation adjusted income has largely been abandoned as a feasible tax base. Taxing both corporate and non-corporate business income at a flat rate on the...

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2. 

   Deductibility of input tax on share issue costs in the context of the broad taxation principles

   Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Wilna Beukes --- Stellenbosch University, South Africa Andrea van der Merwe --- Stellenbosch University, South Africa

   Purpose: The purpose of this article is to determine whether input tax on share issue costs incurred should be deductible, in consideration of the broad taxation principles of neutrality, efficiency, flexibility, certainty and simplicity and effectiveness and fairness.

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