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Exposing students to a simulation of the online platform used by the South African revenue service
Published 2023-09-01“…In order to bridge this gap in practical skills, a computer simulation was developed based on the e-filing platform of the South African Revenue Services (SARS). Students were exposed to this self-developed computer simulation to answer the question: to what extent will the e-filing simulation improve students' confidence to practically apply their theoretical knowledge? …”
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Maturity mapping for continuous improvement: A case study of a revenue services institution
Published 2018-10-01Subjects: Get full text
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Assessing the employees awareness and usage of information security policy in federal inland revenue service, Nigeria
Published 2014“…The purpose of the study is to find out the precise nature of the existing information security policy, and to assess the level of IT staffs awareness and usage of the policy within the Federal Inland Revenue service of Nigeria. Data were obtained through comprehensive literature review and the use of questionnaire survey method distributed to the IT staffs of FIRS. …”
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Tax Administration and Timely Payments: A study of selected State Internal Revenue Service in South-West Nigeria
Published 2024-01-01“…The findings of the study revealed that the tax administration of the selected State Internal Revenue Services has a significant effect on timely payments (Adj.R2 = 0.115, F(3, 383) = 17.405), p < 0.05). …”
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An implementation of SAP enterprise resource planning – A case study of the South African revenue services and taxation sectors
Published 2023-12-01Subjects: Get full text
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A mixed-methods approach to conducting Internal Revenue Service-compliant community health needs assessments: a case example for nonprofit hospital leaders
Published 2014-10-01“…While some resources exist to help nonprofit hospital leaders conduct various aspects of a CHNA, few reflect the new Internal Revenue Service requirements. Methods: Many different models of CHNAs have emerged over the years. …”
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Text Analysis of Trends in Health Equity and Disparities From the Internal Revenue Service Tax Documentation Submitted by US Nonprofit Hospitals Between 2010 and 2019: Exploratory Study
Published 2023-05-01“…MethodsWe used free-response text submitted by hospital reporting entities in Part V and VI of the Internal Revenue Service Form 990 Schedule H between 2010 and 2019. …”
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Measuring the Social and Economic Impact of Universities' Entrepreneurial Activity
Published 2024-02-01Subjects: Get full text
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Addressing the small business tax compliance burden: Evidence from South Africa
Published 2013-07-01Subjects: Get full text
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Addressing the small business tax compliance burden: Evidence from South Africa
Published 2013-04-01Subjects: Get full text
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An analysis of South Africa’s guidance on the income tax consequences of crypto assets
Published 2023-02-01Subjects: Get full text
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Some Drastic Measures to Close a Loophole: The Case of Pienaar Brothers (PTY) LTD v Commissioner for the South African Revenue Service (87760/2014) [2017] ZAGPPHC 231 (29 May 2017) and the Targeted Retroactive Amendment of Section 44 of the Income Tax Act 58 of 1962
Published 2018-06-01“…This article analyses the judgment in Pienaar v Commissioner: South African Revenue Services (87760/2014) [2017] ZAGPPHC 231 (29 May 2017) critically with specific reference to amalgamation transactions, the taxpayer's right to tax certainty, and the application of retroactive amendments to completed transactions.…”
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Acceptance of the eletronic method of filing tax returns by South African taxpayers: An exploratory study
Published 2016-03-01Subjects: Get full text
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Re-examining the Constitutional Court's Approach to the Property Question Since First National Bank of SA Ltd T/A Wesbank v Commissioner, South African Revenue Service; First National Bank of SA Ltd T/A Wesbank v Minister of Finance 2002 4 SA 768 (CC)
Published 2022-06-01“… The First National Bank of SA Ltd t/a Wesbank v Commissioner, South African Revenue Service; First National Bank of SA Ltd t/a Wesbank v Minister of Finance 2002 4 SA 768 (CC) (FNB) decision led to the development of several questions that need to be answered when deciding whether there had been a deprivation of property for the purposes of section 25(1) of the Constitution of the Republic of South Africa, 1996 (the Constitution). …”
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Contribution of VAT to economic growth: A dynamic CGE analysis
Published 2021-01-01Subjects: “…south african revenue service (sars)…”
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