Browsing Department of Financial Accounting by Advisor "Smulders, Sharon, 1974-"

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Is the turnover tax system functioning as intended? An exploratory study

Hellberg, Astrid Edelgard Suzanne (2019-11)

This study explores whether the turnover tax system (TTS) fulfils its intended function of being a simplified tax system, using primary and secondary data. Structural-functionalism and the tax canons form the theoretical ...
Regulating multinational enterprises (MNEs) transactions to minimise tax avoidance through transfer pricing : case of Zimbabwe

Mashiri, Eukeria (2018-11)

In 2016, Zimbabwe introduced specific transfer pricing legislation to prevent abusive tax strategies by taxpayers. This study uses a qualitative interpretive inquiry to assess the adequacy of the new transfer pricing regime. ...

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