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Marina Bornman,Marianne Wassermann
AbstractOrientation: Because of the digital economy, taxpayers have access to new income streams. These virtual transactions have taxation consequences, and therefore taxpayers need specialised taxation knowledge to understand their tax obligations and a...
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Nazreen Dasoo,Marina Bornman,Raymond J. Rhodes
AbstractOrientation: Computers, especially in the form of information and communication technologies (ICT), have changed the procedures through which bookkeeping and accounting are accomplished in business. Modern debates centre on the veracity and metho...
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Marina Bornman,Charl Horn,Lizanne Barnard
AbstractOrientation: Non-residents receiving interest from a South African source will be taxable in terms of the gross income definition in the South African Income Tax Act. Effective 01 March 2015, new provisions for withholding of tax on interest (WTI...
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Marina Bornman
AbstractTo trust is to believe that another person will cooperate for your benefit and will not take advantage of you if an opportunity to do so arises. Trust is valued as a relational variable providing the base for voluntary cooperation. This article a...
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Marina Bornman,Lilla Stack
AbstractIn a society the tax climate is determined by the interaction between taxpayers and tax authorities. In a ?service and client? climate, taxpayers do not expect authorities to automatically suspect them of being tax evaders. Evidence suggests that...
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