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 20 of 238 for “"Taxpayers"”.
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The case for the enactment of a taxpayers' charter
Tax administrations and taxpayers' rights are the subjects of contemporary development and modernization in several jurisdictions. Civil and Common law countries alike are adopting taxpayer's charters whereby tax administrations are being renovated in the ambit of the compliance philosophy, and …
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The factors influencing attitudes of Namibian taxpayers towards taxation
… level of tax compliance on the part of taxpayers. Ideally any government would want one hundred percent compliance which would mean optimal tax collection. Tax compliance is influenced by the behaviours of taxpayers which are shaped by their attitudes, and such attitudes are influenced …
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Colonial taxation and taxpayers in Sierra Leone, c. 1890-1937.
… examines the history of colonial taxation and taxpayers in Sierra Leone during the late nineteenth and early twentieth century. It is concerned with the interaction between tax systems and inequality: how existing inequalities feed into the design of tax systems, and in turn, how the spending …
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Assessment of provisional taxpayers compliance with tax laws: A case for Oshakati Office
… was to make an assessment of the provisiona l taxpayers· compliance with tax laws at the Oshakati Inland Revenue Offi ce. The study seek answer to the fo llowing resea rch questions; (I ) What is the level of compliance to tax laws among the provisional tax payers registered with the IRD …
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Wages, Work Hours, and Work Effort: How Tax Rates Affect Taxpayers' Occupational Choice
… hour decisions, Feldstein (1995) argued that taxpayers ultimately want to adjust their taxable income in response to changes in marginal tax rates. He also pointed out that adjusting taxable income is not limited to changing hours of work. For instance, facing higher tax rates, individuals may …
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International exchange of information and taxpayers' rights: opposing forces or two sides of the same coin? An analysis of the legislative protection in Kenya of taxpayers' rights to privacy and confidentiality
… of information exchange raises the issue of taxpayers' rights in relation to said information. Article 21 of the MCAA provides for the protection of persons and limits to the obligation to assist. However, this protection of rights is pegged on the domestic law provisions of the specific …
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Disposals of fixed property: timing of accrual and practical issues arising for provisional taxpayers
… receipt may have a material positive effect on taxpayers’ cash flows, the effect for SARS is arguably minimal.
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Information exchange across borders and confidentiality rights of taxpayers from a South African perspective
In light of the provisions of the Tax Administration Act, No 28 of 2011 (TAA), as well as the introduction of Tax Information Exchange Agreements (TIEAs) between South Africa and other nations around the world, the issues around information exchange and the confidentiality thereof has become …
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Changing taxpayer attitudes and increasing taxpayer compliance: the role of individual differences in taxpayers
… steadily decreased over the years. Individual taxpayers failed to report approximately $100 billion in federal taxes due on legal income received in 1989. The compliance gap is large enough to greatly reduce the federal government deficit. Studies employing psychological cognitive structure …
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An analysis of the factors that influence Namibian individual taxpayers to participate in tax amnesty programs
… the factors influencing Namibian individual taxpayers’ decisions to participate in Namibia's tax amnesty programs. The study aimed to address the persistent challenge of low tax compliance in Namibia, particularly in the context of non-compliance among individual taxpayers. Using primary data …
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A critical analysis of the legality of retroactive fiscal legislation and the remedies available to taxpayers
… Uncertain law will thus erode the confidence of taxpayers in the system and their willingness to support and comply with the system.' Retroactive fiscal legislation leaves taxpayers with little to no tax certainty, with only about two months of transactional certainty each tax year not subject to …
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Investigating the ability of taxpayers to determine the income tax consequences of cryptocurrency transactions in South Africa
… was to investigate the ability of South African taxpayers to determine the income tax consequences of cryptocurrency transactions using the SARS media guidelines. Previous research has focused on establishing the theoretical income tax consequences of cryptocurrency transactions, rather than on …
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An investigation into the impact of taxpayers education on tax-compliance: A case study of SMES in Windhoek
… and to come up with appropriate strategies on taxpayers' education for better tax-compliance. The study used stratified random sampling for the selection of respondents and gathered information from various segments of the population. Data was collected through questionnaires.. Some of the …
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Some characteristics and environmental sensitivities of taxpayers taking the United States political contribution tax credit during 1979-1982
… was designed to determine characteristics of taxpayers taking the political contribution tax credit from 1979 to 1982. This work is similar to studies on the effectiveness of tax incentives in promoting positive externalities and studies on the effect of tax law provisions on economic …
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Tax Compliance: Beliefs, Behaviours, Attitudes and Values of Australian Taxpayers, Tax Agents and Australian Taxation Officers 1995 to 2000
… of Australian individual non-business taxpayers' tax compliance. The research study on which the published papers and conference presentations were based was designed while working at the Australian Tax Office (ATO) to provide information that could be used by the ATO to develop …
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An evaluation of the recourse available to taxpayers where SARS does not adhere to the correct tax administrative procedures
There is a common perception among South African taxpayers and tax professionals that the South African Revenue Service (“SARS”) is “draconian” in its administrative actions and interactions with taxpayers and tax professionals, which infringes on taxpayers’ constitutional right to just …
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The 1996 Constitution and the Tax Administration Act 28 of 2011 : balancing efficient and effective tax administration with taxpayers' rights
… efficiently and effectively with due respect for taxpayers' rights. A clear link is shown between taxation, human rights and the South African government's responsibilities to attain its transformation targets. To facilitate this process, the Constitution creates a legal framework for the …
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A critical tax theory approach to income tax relief for black-middle class taxpayers contributing to the support of family
… is to examine income tax relief measures for taxpayers with dependants in South Africa. This research has found that taxpayers who are black and middle-class are likely to make contributions to the support of household member and non-household member dependants. This is also supported by …
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