Browsing Economic and Management Sciences by Subject "Tax avoidance"
Now showing items 1-4 of 4
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An analysis of the 2006 amendments to the General Anti–Avoidance Rules : a case law approach
(North-West University, 2011)Tax avoidance has been a concern to revenue authorities throughout the ages, and revenue authorities worldwide are engaged in a constant struggle to ensure taxpayer compliance while combating tax avoidance. South Africa ... -
An analysis of the South African GAAR: exploring Australian judicial experience
(North-West University, 2018)In general, taxpayers do not like to pay taxes and will try to find and utilise loopholes in tax legislation in order to avoid or reduce the liability of paying taxes. Tax authorities’ response to this is to design ... -
A financial and moral perspective of the impact of economic crime on taxation
(2013)Fraud, corruption, and related taxation consequences from a financial and a moral perspective were investigated in this study. A literature review of tax ethics, tax morality, tax conduct, tax planning, tax avoidance, tax ... -
The future of trusts as an estate planning tool
(North-West University, 2011)Estate planning is an important exercise aimed at increasing, preserving and protecting assets during a person's lifetime and providing for the disposition and continued utilisation of these assets after his death. The ...
