"General deduction formula" · 2 results · Global ETD Search

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Showing 1 to 2 of 2 for “"General deduction formula"”.

The tax deductibility of corporate social responsibility expenditure

Jacobs, MarikeNorth-West University (South Africa) , Potchefstroom Campus2015

… CSR expenditure be deductible in terms of the general deduction formula, or should new legislation that specifically addresses the problem be implemented? Since the current South African legislation does not efficiently support CSR, it is recommended that CSR expenditure should be made …

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A critical analysis of the tax deductibility of expenses incurred in virtual worlds by the South African taxpayer

University of Pretoria2012

… of being taxed. Of particular importance are the deductions available to residents whose incomes are earned through virtual worlds. The various deductions available in the South African Income Tax Act do not specifically deal with the expenses incurred in the production of virtual world income. …

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