Zobrazeno 1 - 10
of 53
pro vyhledávání: '"Hanneke Du Preez"'
Publikováno v:
Journal of Research in Innovative Teaching & Learning, Vol 16, Iss 2, Pp 139-152 (2023)
Purpose – Students completing their tertiary education at a university may be equipped with theoretical knowledge with little to no practical experience. In order to bridge this gap in practical skills, a computer simulation was developed based on
Externí odkaz:
https://doaj.org/article/33079951a24c4d5f9969dadee35bc4d9
Publikováno v:
De Jure, Vol Volume 54, Pp 35-53 (2021)
South Africa is experiencing harsh economic circumstances, which negatively affects the economic environment of its citizens. Literature shows that historical tax resistance or tax revolts were mostly sparked by citizens burdened by their economic li
Externí odkaz:
https://doaj.org/article/2fd95db84b0d4e0784756df38587c6b9
Publikováno v:
SSRN Electronic Journal.
Purpose Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South Africa. Non-registration hin
Publikováno v:
South African Journal of Accounting Research. 35:167-190
This conceptual study investigates a model for addressing both poverty and income inequality, which is theoretically distinct from the traditional tax and transfer systems adopted by most jurisdict...
Autor:
Jacqueline Stoman, Hanneke Du Preez
Publikováno v:
Meditari Accountancy Research. 28:455-483
PurposeThe purpose of this study is to determine whether the factors once identified through literature and compared to the current situation in South Africa could predict the possibility of a tax revolt in South Africa. South Africans are experienci
Statistical analysis of the data obtained from the experiment indicated that small business entities are inclined to reduce the VAT liability when there is an increase in the VAT rate, and to do so by overstating purchases rather than under-declaring
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::940f850f36d3e71de99d196ab1c507e7
https://doi.org/10.1108/s1058-749720210000029004
https://doi.org/10.1108/s1058-749720210000029004
Autor:
Hanneke du Preez, Tanya Hill
Publikováno v:
iLRN
A series of virtual reality (VR) sessions was developed to explore students' perceptions of the use of VR as a teaching intervention during lectures in an undergraduate taxation module. The study was based on the theoretical framework of the Technolo
Publikováno v:
De Jure Law Journal, Volume: 54, Issue: 1, Pages: 35-53, Published: 2021
South Africa is experiencing harsh economic circumstances, which negatively affects the economic environment of its citizens. Literature shows that historical tax resistance or tax revolts were mostly sparked by citizens burdened by their economic li
Autor:
Hanneke du Preez
Publikováno v:
The ATA Journal of Legal Tax Research. 16:25-45
Taxation principles were applied as early as 4000 BC in Sumer. The formulation of recognized taxation principles commenced formally with Adam Smith in 1776. He called them the four maxims of taxation. The principles formulated by Smith were grounded
Taxation students’ perceptions of open-book assessment: a follow-up interactive qualitative analysis
Autor:
Hanneke du Preez
Publikováno v:
South African Journal of Accounting Research. 29:84-99
Students’ perceptions of a particular assessment type seems to influence their attitude to preparing for and taking the assessment. The literature suggests that open-book assessment allows a better understanding of the content of a subject area, th