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William Luiz de Souza, Eliéder Prates Romanzini, Lutti Maneck Delevatti, Rhaony Gonçalves Leite, Priscila Arrigucci Bernardes, Abmael da Silva Cardoso, Ricardo Andrade Reis and Euclides Braga Malheiros
Understanding economic scenarios is crucial in all production chains. Tropical pastures are Brazil?s primary food source for beef cattle production, and current pasture management is not ideal due to land degradation. An economic evaluation assists farme...
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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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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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Stefan Vr?ina,Nenad Jankovic
Pág. 415 - 427
Host countries, especially developing countries, often grant tax incentives in order to attract foreign capital of multinational companies (MNCs), expecting positive effects of foreign direct investments on their economic development. Also, there is an o...
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Leticia Gallego Valero, Encarnación Moral Pajares, Isabel María Román Sánchez and José Antonio Sánchez Pérez
The treatment of wastewater, financed through environmental taxes, is key to the development of a sustainable economy. The objective of this study is to verify whether the tax loads on wastewater discharges applied in Spain are effective, allowing the co...
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Sophia Brink
AbstractThe popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them. Despite the fact that client loyalty programmes have been prevalent in South...
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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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Eduard Kilian,Rudie Nel
AbstractThe merchant cash advance is an emerging lending product designed to address the need to maintain cash flows and is essentially the business equivalent of a ?payday? loan. A lump-sum advance is made by the merchant cash advance service provider t...
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Sophia Brink
AbstractFor income tax purposes, a taxpayer operating a business will account for discount received differently from a taxpayer not operating a business. When a taxpayer operating a business obtains goods or services at a discount, the taxpayer can claim...
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Joline Sturdy,Christo Cronjé
AbstractOne of the consequences of the change in the mineral policy of South Africa with the promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 was the increase in junior exploration companies. Junior exploration companies are...
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