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Eha Nugraha,Veranda Aga Refmasari,Alif Ilham Akbar Fatriansyah
Pág. in press
This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes. This paper critically discusses the regulation of income tax and zakat income in Indonesia and M...
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W. Hamer
The South African energy crisis harms the economy. Tax incentives are intended to help, but rules for incentives must be understood by all stakeholders for taxpayers to be encouraged to invest. Section 12L (S12L) is relatively new legislation that allows...
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Remerta Basson
AbstractOrientation: This article examines the normal tax treatment of cryptocurrency transactions performed by natural persons in South Africa.Research purpose: The aim of this article was to document the normal tax treatment of cryptocurrency transacti...
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L.A Botes, W. Booysen, M.J. Mathews, M. Kleingeld
Tax incentives are one of the methods used by the South African government to incentivise energy efficiency. One of these incentives is Section 12L of the Income Tax Act (1962), which allows a significant tax deduction as a result of quantifiable energy ...
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Rudie Nel,Nicolette Klopper
AbstractOrientation: The tax deductibility of donations in kind in terms of the Income Tax Act No. 58 of 1962 in South Africa.Research purpose: The aim of this article is to critically analyse the provisions of section 18A(2)(a)(v) of...
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Natalia Chekh, Ivan Vinnyk
Pág. 124 - 129
The subject of this study is the tools used by the state that create the regulatory environment for business activities in Ukraine. The goal of the article is to analyse the regulatory environment of Ukrainian enterprises, to reveal the conditions in whi...
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Lizelle Calitz,Linda van Zyl
AbstractSection 24C of the Income Tax Act No. 58 of 1962 provides for a deduction of future expenditure that will be incurred by the taxpayer in the performance of his obligations under a contract from which the taxpayer derived income. The objective of ...
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Herman van Dyk
Share-based payments have become a popular form of employee remuneration, largely due to its potential to address the agency problem, and are especially effective when made to senior employees. Accounting standards require companies to report share-based...
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Ellane Van Wyk
AbstractEnvironmental policy integration is essential in achieving environmental sustainability goals across non-environmental sectors. Dilution of environmental goals in environmental policy integration should be avoided. The conservation tax incentive ...
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Gerhard Barkhuizen,Leonard Willemse
AbstractSection 11(bA) was recently deleted and replaced by section 11A in the Income Tax Act No. 58 of 1962 (?the Act? ? all references to sections and paragraphs hereafter refer to the Act, unless otherwise indicated). Section 11(bA) and section 11A de...
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