Zobrazeno 1 - 10 of 23 pro vyhledávání: '"Lee‐Ann Steenkamp"'
1
Akademický článek
The asymmetric effect of financial development on energy consumption in sub-Saharan Africa
Autor: Winnie Thebuho, Pieter Opperman, Lee-Ann Steenkamp
Publikováno v: Cogent Economics & Finance, Vol 10, Iss 1 (2022)
Sub-Saharan Africa (SSA) ranks lowest globally in respect of energy access rates. The resulting high energy poverty impedes sustainable economic growth and aggravates the overall poverty which is prevalent in SSA countries. A better understanding of
Externí odkaz: https://doaj.org/article/69255207b00d4d758c215b8eeb2fbe04
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2
Akademický článek
The relationship between investor tax preferences and the payout methods of JSE listed companies
Autor: Rudie Nel, Nicolene Wesson, Lee-Ann Steenkamp
Publikováno v: South African Journal of Economic and Management Sciences, Vol 25, Iss 1, Pp e1-e11 (2022)
Background: Investor tax preference parameters have been included as an explanatory variable for changes in payout methods in developed countries. There is, however, a lack of research in this area in developing countries. Tax reform in South Africa
Externí odkaz: https://doaj.org/article/9da8712512d746d5bbc247a7978cf9dc
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3
Akademický článek
The association between ownership concentration and payout behaviour: Evidence from South Africa
Autor: Rudie Nel, Nicolene Wesson, Lee-Ann Steenkamp
Publikováno v: Acta Commercii, Vol 21, Iss 1, Pp e1-e10 (2021)
Orientation: The study investigated the association between ownership concentration and different payout methods of selected companies listed on the Johannesburg Stock Exchange (JSE) in South Africa for the financial reporting periods 2012 to 2019.
Externí odkaz: https://doaj.org/article/073284dda33d4d269f290aa3b4ed9c65
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4
Akademický článek
The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective
Autor: Lee-Ann Steenkamp
Publikováno v: Journal of Economic and Financial Sciences, Vol 10, Iss 2, Pp 195-205 (2017)
Most tax treaties (including South Africa
Externí odkaz: https://doaj.org/article/634076bef9c04eb1859a5c78aaae1000
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5
Akademický článek
An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries: The South African case
Autor: Lee-Ann Steenkamp
Publikováno v: Journal of Economic and Financial Sciences, Vol 10, Iss 1, Pp 83-93 (2017)
Most tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model'). Notwithstanding the uncertainty surrounding its legal status, the courts in many countries us
Externí odkaz: https://doaj.org/article/daa46493f12743d1b2ffb3d201225371
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6
Akademický článek
Reportable arrangements: Tax partner perceptions of some problematic terminology
Autor: Lee-Ann Steenkamp, Peter Cramer
Publikováno v: Journal of Economic and Financial Sciences, Vol 7, Iss 1, Pp 145-186 (2014)
The South African Revenue Service (SARS) implemented a more aggressive reporting system in 2008 by introducing new reportable arrangements ('RA') provisions in the Income Tax Act. In March 2010, SARS issued a revised Draft Guide to Reportable Arrange
Externí odkaz: https://doaj.org/article/b217bb80f820459dbada2be00f0a8353
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7
Akademický článek
A critical analysis of the current SARS model for the disclosure of reportable arrangements and a proposed alternative
Autor: Lee-Ann Steenkamp, Peter Cramer
Publikováno v: Journal of Economic and Financial Sciences, Vol 5, Iss 2, Pp 391-416 (2012)
The reportable arrangements (RA) provisions are contained in sections 80M to 80T of the Income Tax Act. SARS issued a revised Draft Guide on 31 March 2010, which contains a model for the application of these provisions. However, due to numerous discr
Externí odkaz: https://doaj.org/article/a671b36a38f1436d9698b2592a2f7df5
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9
A classification framework for carbon tax revenue use
Autor: Lee-Ann Steenkamp
Publikováno v: Climate Policy. 21:897-911
Carbon pricing could assist in the dual pursuit of mitigating global climate change and contributing to government coffers. The way in which a government allocates carbon tax revenues is a key fact...
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b37893b92829b1d80c58192cb2bd018a
https://doi.org/10.1080/14693062.2021.1946381
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