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Estian Haupt,Rudie Nel
AbstractOrientation: The South African tax legislation in respect of dividend cession.Research purpose: The objective of this article was to investigate the tax implications of a dividend cession for the cedent, cessionary and declaring company...
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Obert Matarirano,Germinah E. Chiloane-Tsoka,Daniel Makina
AbstractBackground: Several studies on tax compliance costs (TCCs) for small businesses found them to be regressive in nature and, imposing a heavier burden on small businesses compared to larger ones.Objectives: This study predicts the effect ...
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Marina Bornman,Lilla Stack
AbstractIn a society the tax climate is determined by the interaction between taxpayers and tax authorities. In a ?service and client? climate, taxpayers do not expect authorities to automatically suspect them of being tax evaders. Evidence suggests that...
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Talya Segal,Warren Maroun
AbstractTax risk-management (TRM) is a little-studied area of corporate governance, despite the proliferation of ever more complex tax legislation that can have a material impact on the sustainability of organisations. In this light, the aim of this rese...
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