|
|
|
|
|
Warren Maroun,Asheer Jaywant Ram,Marianne Kok
AbstractBackground: This article examines features of the tax systems of 19 African countries with material mining operations.Objectives: An interpretive approach is used to explore the implications of a country?s commitment to democracy (according to th...
ver más
|
|
|
|
|
|
|
|
|
|
|
Nakita Swait,Adnan Patel,Warren Maroun
AbstractUsing an exploratory interpretive research approach and International Financial Reporting Standards (IFRS) 13 as a case study, this article investigates the factors that affect the decision to adopt a specific IFRS early. The research findings ar...
ver más
|
|
|
|
|
|
|
|
|
|
|
Milton Segal,Warren Maroun
AbstractThe South African Revenue Service has been exploring the possibility of implementing a form of taxation on gambling winnings since the Minister of Finance?s Budget Speech in 2010. On a superficial level it seems a logical mechanism for broadening...
ver más
|
|
|
|
|
|
|
|
|
|
|
Talya Segal,Warren Maroun
AbstractTax risk-management (TRM) is a little-studied area of corporate governance, despite the proliferation of ever more complex tax legislation that can have a material impact on the sustainability of organisations. In this light, the aim of this rese...
ver más
|
|
|
|
|
|
|
|
|
|
|
Lucien O. Dimi,Nirupa Padia,Warren Maroun
AbstractThis article provides an account of the extent to which South African annual reports, as at the end of 2010, comply with the fundamental and enhancing qualitative characteristics of decision-useful information. Using the frameworks provided by th...
ver más
|
|
|
|
|
|
|
|
|
|
|
Nirupa Padia,Warren Maroun
AbstractEven South Africa?s Income Tax Act No. 58 of 1962 uses the terminology ?place of effective management? when determining the residency of companies. This term is not, however, defined in the said legislation and there is no South African case law ...
ver más
|
|
|
|
|
|