In this study taxation students’ perceptions of open-book assessment, prior to their exposure toopen-book assessment in the qualifying examination of South African chartered accountants, isexplored. A focus group was conducted using the Interactive Qualitative Analysis methodology.In this...

Purpose – The purpose of this study is to determine whether the factors once identified through literatureand compared to the current situation in South Africa could predict the possibility of a tax revolt in SouthAfrica. South Africans are experiencing frequent increases in taxes on already...

Purpose: Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South Africa. Non-registration hinders sufficient tax revenue collection, stifles...

Are the existing guiding principles of taxation scientifically grounded and sufficient to support the growing economic pressures on the global community? This article attempts to base the formulation of the principles of taxation on scientifically defensible research. Keeping the various nuances...

Purpose: The purpose of this study is to determine whether the factors once identified through literature and compared to the current situation in South Africa could predict the possibility of a tax revolt in South Africa. South Africans are experiencing frequent increases in taxes on already...