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Taxation students’ perceptions of open-book assessment prior to the qualifying examination of South African chartered accountants
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: H du Preez --- Department of Economics and Management, C S du Preez --- Department of Economics and Management,In this study taxation students’ perceptions of open-book assessment, prior to their exposure to open-book assessment in the qualifying examination of South African chartered accountants, is explored. A focus group was conducted using the Interactive Qualitative Analysis methodology. In this... -
Accounting Issues Task Force
Item type: Journal Article • Journal: De Ratione • Authors: G K Everingham --- University of Cape Town,This article reviews the authority of the recently constituted Accounting Issues Task Force in relation to the development of generally accepted accounting practice (GAAP) in South Africa, The Task Force’s first opinion, AC301, deals with the accounting treatment of taxation... -
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... -
Perceptions Among Professional Accounting Students of Self, Job Attractiveness and Academic Reputation
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E Papageorgiou --- School of Accountancy, C Callaghan --- School of Economic and Business Sciences, D Coldwell --- School of Economic and Business Sciences, T Joosub --- School of Accountancy,Discussions around career pathways have gained momentum in the field of career development to assist young people in mapping out their career choices in order to achieve meaningful and productive futures. The purpose of the study was to empirically investigate... -
South African Value-Added Tax: Place of supply rules for cross border supplies of consulting services
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Riette Zulch Lombard --- PricewaterhouseCoopers, South Africa Linda van Heerden --- Department of Economics, South AfricaThe South African Value-Added Tax Act, 89 of 1991 does not contain any explicit place of supply rules to determine the jurisdiction where a cross border supply of services should be taxed, except in respect of foreign electronic service providers... -
The taxation of gap cover policies for individual taxpayers in South Africa: a critical analysis
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Petro Gerber --- , South Africa Cecileen Greeff --- , South AfricaGap cover policies cover the shortfall between medical scheme benefits and the rates the service providers charge and are therefore used by individuals in South Africa to supplement payments of medical expenditure not covered by private medical schemes. Little information... -
Cessation of South African residency: A critical analysis of juridical double taxation on United Kingdom immovable property held by natural persons
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Elizabeth Fick --- Stellenbosch University, South Africa Maryke Wiesener --- Stellenbosch University, South AfricaWhen a natural person ceases to be resident, there is a deemed disposal of worldwide assets, and a capital gain must be calculated. Taxation levied because of a change in residence is referred to as an exit tax. In this... -
Do we have the tools for achieving distributive tax justice?
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: James Alm --- Tulane University, USAPurpose: How can tax policies serve as a tool to promote distributive tax justice? The purpose of this study is to discuss several policies that research shows are both feasible and effective in achieving distributive tax justice. -
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 AfricaPurpose: 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. -
An evaluation of tax compliance among small businesses
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Mphagahlele O. Ndlovu --- University of, South Africa Daniel P. Schutte --- North-West University, South Africa