Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 14 of 14 for “"Tax authority"”.
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Improving the tax dispute resolution process in Nigeria with special attention to the tax appeal tribunal: insights from South Africa with an emphasis on tax courts
The patent problems experienced in Nigeria's tax dispute resolution processes inspired this thesis. The disbanding of specialist tax tribunals by the Nigerian higher courts epitomised the disorder. The South African tax dispute resolution regime was reviewed primarily to identify practices that …
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Publishing delay and the usefulness of annual reports in Libya.
… is to five user groups in Libya namely the Tax Authority, Academics, Auditors, Banks and the Auditing Authority. Finally, the research also seeks to determine the impact publishing delay has on banks, Tax and Auditing Authorities. A sample of 33 companies over two year period was used to …
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Local Fiscal Sustainability within American Federalism
… of fiscal instruments, including increasing taxes, fees, and user charges, issuing debt and bonds, obtaining grants and/or decreasing expenditures. This research compares the US local fiscal choice behavior in the context of the fiscal federalism framework. The goal is to identify the ideal …
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Cross border tax assistance as a framework for revenue mechanism
A national tax authority i.e., SARS has a wide range of powers at its disposal to collect taxes that are not paid or on time or in their full amount within the borders of South Africa. The issue arises when a taxpayer leaves their jurisdiction without settling the tax debt or has no asset within …
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An empirical investigation of transfer pricing regulations for Nigeria with a particular emphasis on the petroleum sector.
… different stakeholders groups including Nigerian tax authority, multinational companies in the petroleum sector and other organisations involved in tax matters. The questionnaire elicited their views on the (i) form of adoption of transfer pricing regulations; (ii) motive behind the adoption of …
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Bitcoin Mining under the South African income Tax Act: a case for a common treatment
… from the 1st October 2001, the basis for taxation in South Africa was fundamentally amended by virtue of the introduction of the Eighth Schedule as the embodiment of a tax regime based on the Haig-Simons comprehensive model of income. It is known as ‘Capital Gains Tax', or CGT, the tax …
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The fourth industrial revolution and South African income tax: an investigation into the exigencies placed on the tax and legal environment by crypto asset airdrops
… framework of what constitutes a good system of taxation is the notion that it should be characterised by simplicity and certainty, both in the substance of the law and the manner in which tax subjects are required to comply. By its nature alone taxation is complex due to it being necessarily …
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The effects of tax evasion on economic growth: a stochastic growth model approach
… to analyze the macroeconomic relations between tax evasion and public and private investment and their implications for economic growth through a stochastic growth model in discrete-time. Taxation is important for many aspects for growth. Tax evasion creates negative impacts on the economy such …
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A critical analysis of the effects of abolishing death taxes in South Africa
Death taxes are payable by individuals upon their death. It is therefore ironic that the living has devoted so much of their time and energy to arguing about the future of this tax. One can only presume that a person will not find any peace in the after-world if they felt that they were treated …
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Public policy considerations arising from the exchange of information about South African taxpayers with countries that sanction the use of death penalty, with a focus on China
… the death penalty is protected amidst increased taxpayer information transparency. The People’s Republic of China (China) may, under article 22(4) of the Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters (2010) (Multilateral Convention), use information …
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Tax knowledge and tax compliance determinants in self assessment system in Malaysia
… approach for both personal and corporate taxation in developed countries including the USA, UK and Australia. This approach emphasises both the taxpayers’ responsibility to report their income and the need for them to determine their own tax liability. Central to the motivations of self …
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Implementation of advanced pricing agreements by the South Africa Revenue Service: a critical review
… of its global presence, are subject to different tax laws of different countries. Accordingly, MNEs can potentially set transfer prices that would result in more profit being earned in lower taxing jurisdictions rather than in countries with higher tax rates. As a result the tax base of higher …
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Smoking cessation in South Africa: cigarette prices, plain packaging, and illicit trade
… Marschak auction. Since increasing excise taxes increases the demand for low-priced, untaxed cigarettes, smokers may switch to low-priced cigarettes instead of quitting. In the fourth chapter, I investigate the illicit cigarette market using gap analysis. Gap analysis is based on a …
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The role of costs in tax evasion : non-selfish attitudes or percuniary motivations?
… the role of non-selfish attitudes in determining tax evasion. We contrasted the argument of the standard approach according to which tax payers choose the amount of income to declare (being motivated merely by monetary considerations) with the idea that some individuals may be inherently honest …