Browsing College of Accounting Sciences by Advisor "Engelbrecht, A. C."

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Ecological taxation and South Africa's agricultural sector : international developments and local implications

Westraadt, Petrus (2017-02)

The study focussed on the research question namely: “How will the introduction of new ecological taxes impact the South African agricultural sector?” To answer the question, eight international eco-taxes were selected ...
Remission of penalties in income tax matters

Goldswain, George Kenneth (2009-08-25)

The additional tax ("penalties") imposable in terms of section 76(1) of the Income Tax Act (No 58 of 1962) when a taxpayer is in default, can be very harsh (up to 200% of the tax properly chargeable). The Commissioner ...

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