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Keywords: Customer loyalty programmes
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Journal Articles
Progressive tax: a proposal for customer loyalty programmes
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2019) 31 (4): 626–645.
Published: 04 November 2019
... an opportunity to tax the receipt of customer loyalty programme awards in the hands of customers, with little amendment to current tax legislation or administration. This provides the South African Government an opportunity to increase much needed tax revenue in spite of limited resources. Design/methodology...
