... the multidimensional nature of taxation, is presented in contrast to the limited one-dimensional position presented up to now. Bernadene De Clercq can be contacted at: dclerb@unisa.ac.za 08 04 2020 15 06 2021 09 11 2021 11 11 2021 © Emerald Publishing Limited 2021 Emerald Publishing...

... Zuma dismissed Finance Minister Pravin Gordhan in April 2017 (Lamprecht, 2017). Nothing but a tax revolt will turn this ship around. Taxation South Africa Unemployment Twitter Economic factors Tax revolts © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed...

... decade, internal revenue service (IRS) and Financial Accounting Standards Board (FASB) have enforced various TD requirements on the US organizations, in both private federal tax returns and public financial statements (Henry et al., 2016). Taxation is the government’s main source of revenue...

...Asheer Jaywant Ram Purpose The Bitcoin has experienced wide popularity in academic and commercial spheres during the years following 2012. Research has been conducted in respect of information technology, finance and reporting paradigms, but there has been little research into the taxation...

... and sets an agenda for future research. Dance Universities Teaching and learning Accounting education Auditing Case studies Innovative teaching approaches Soft skills Taxation It’s becoming a familiar story, university experiences are increasingly being characterized by: impractical...

... of the vehicle emissions tax on vehicle sales or CO₂ emissions has not been assessed. Our study contributes to the literature on taxation and CO₂ emissions as a first attempt to assess, in principle, whether the new South African vehicle emissions tax, in combination with other taxes...

...) counterparts on the importance of management accounting topics and perceived them to be at least important. Except for specialised topics, all other topics covering the remaining core subjects (Financial Accounting, Financial Management, Taxation and Auditing) were perceived to be important or even more than...

... to manage these functions. It was also found that the size and type of organisation affects the role taxation inputs play in business decisions. The SMEs included in the survey preferred a reduction in interest and penalties charged as a taxation relief measure. A three-sector comparative study...

... to manage these functions. It was also found that the size and type of organisation affects the role taxation inputs play in business decisions. The SMEs included in the survey preferred a reduction in interest and penalties charged as a taxation relief measure. © Emerald Group Publishing Limited 2007...