Výsledky vyhľadávania - "Stiglingh, M."

Does the combined assurance model affect tax avoidance? The case of South African companies.

Autori: Boujelben, Saoussen Medhioub, Nermine

Zdroj: Corporate Governance: The International Journal of Effective Board Performance; 2025, Vol. 25 Issue 2, p389-408, 20p

Predmety: TAXPAYER compliance, PROPENSITY score matching, TAX laws, REGULATORY compliance, LEAST squares, CORPORATE image

Tax compliance burden on SMEs in Durban: Perspectives from tax practitioners and business owners.

Autori: Buthelezi, Lungisani Lucky Stainbank, Lesley Mutanda, Mary

Zdroj: International Journal of Research in Business & Social Science; Jun2025, Vol. 14 Issue 4, p240-250, 11p

Predmety: TAXPAYER compliance, TAX incidence, TAX compliance costs, FISCAL policy, BUSINESS tax

Integrated thinking on integrated reporting practice: evidence from public listed companies in Sri Lanka.

Autori: Abeywardana, N.L.E. Azam, S. M. Ferdous Kevin Low, L.T.

Zdroj: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited); 2024, Vol. 22 Issue 5, p1085-1118, 34p

Predmety: PUBLIC companies, LEAST squares, CORPORATION reports, LISTING of securities, QUALITATIVE research

Rise of Sustainable Corporate Governance in Emerging Economies: Perspective of Government Auditor Capacity and Legislation.

Autori: Azinogo, Benjamin Kwakutsey Erasmus, Lourens

Zdroj: Journal of Risk & Financial Management; Nov2025, Vol. 18 Issue 11, p654, 23p

Tax Policy and SME Compliance in South Africa: Insight from Tax Practitioners.

Autori: Buthelezi, Lungisani Lucky Phesa, Masibulele

Zdroj: Journal of Risk & Financial Management; Nov2025, Vol. 18 Issue 11, p618, 23p

Deductibility of input tax on share issue costs in the context of the broad taxation principles.

Autori: Beukes, Wilna van der Merwe, Andrea

Zdroj: South African Journal of Accounting Research; Nov2025, Vol. 39 Issue 3, p266-285, 20p

Predmety: TAX deductions, TAXATION, JURISPRUDENCE, FAIRNESS, TAX administration & procedure, CAPITAL costs

Korporácia: NATIONAL Treasury (South Africa)

Silke: South African Income Tax 2020

Autori: Stiglingh, M.

Typ zdroja: eBook.

Predmet: Taxation--Law and legislation--South Africa, Income tax--Law and legislation--South Africa

Kategórie: BUSINESS & ECONOMICS / Accounting / Financial

Silke : First Touch to Tax 2020

Autori: Stiglingh, M. Koekemoer, A. D.

Typ zdroja: eBook.

Predmet: Taxation--Law and legislation--South Africa, Income tax--Law and legislation--South Africa, Income tax--South Africa

Kategórie: BUSINESS & ECONOMICS / Accounting / Financial

The Flaw in the Plan: Information Transparency and International Tax Avoidance Channels.

Autori: He, Binglin Sun, Yukun Zhang, Kezhong

Zdroj: Open Economies Review; Sep2025, Vol. 36 Issue 4, p1193-1227, 35p

Predmety: INTERNATIONAL taxation, TAX havens, INCOME tax rates & tables, DISCLOSURE, TRANSFER pricing, INTERNATIONAL business enterprises

Application of Accounting Standards in the Valuation of Biological Assets: An Analysis of the Poultry Sector in Tungurahua, Ecuador.

Autori: Campos-Llerena, Priscila Chávez-Hernández, Zonia Jiménez-Estrella, Patricia a ďalší

Zdroj: Journal of Risk & Financial Management; Sep2025, Vol. 18 Issue 9, p509, 26p

Predmety: ACCOUNTING standards, POULTRY industry, NATURAL resources, FINANCIAL statements, PROVINCES, ECUADORIANS, REGULATORY compliance, INTERNATIONAL Financial Reporting Standards

Geografický termín: ECUADOR

Korporácia: INTERNATIONAL Accounting Standards Board

The evolution of tax strategies in multinational companies: a historical perspective.

Autori: Budiman, Nita Andriyani Bandi, Bandi Widagdo, Ari Kuncara a ďalší

Zdroj: International Journal of Disclosure & Governance; Sep2025, Vol. 22 Issue 3, p745-758, 14p

Predmety: TAX planning, INTERNATIONAL business enterprises, GLOBALIZATION, GOVERNMENT accountability, TAX incidence, TAX shelters

Silke : South African Income Tax 2019

Autori: Stiglingh, M. Koekemoer, A. D.

Typ zdroja: eBook.

Predmet: Taxation--Law and legislation--South Africa, Income tax--Law and legislation--South Africa

Kategórie: BUSINESS & ECONOMICS / Accounting / Financial

Silke : First Touch to Tax 2019

Autori: Stiglingh, M. Koekemoer, A. D.

Typ zdroja: eBook.

Predmet: Taxation--Law and legislation--South Africa, Income tax--Law and legislation--South Africa, Income tax--South Africa

Kategórie: BUSINESS & ECONOMICS / Accounting / Financial

Assessing Omnichannel Service Quality in the Public Sector.

Autori: Walke, Fabian Winkler, Till J.

Zdroj: Public Administration; Jun2025, Vol. 103 Issue 2, p581-599, 19p

Predmety: QUALITY of service, PUBLIC sector, MODEL validation, DIGITAL technology, CUSTOMER services, MULTICHANNEL communication, MULTI-channel integration

An analysis of the extent of integrated thinking reflected in key performance indicators: evidence from South Africa.

Autori: Ferreira, Claudia Ecim, Dusan Maroun, Warren

Zdroj: Sustainability Accounting, Management & Policy Journal; 2025, Vol. 16 Issue 3, p736-766, 31p

Predmety: SOCIAL impact, INFORMATION assurance, CONTENT analysis, INVESTORS, SUSTAINABLE development

EVALUATION OF THE VAT EXEMPTION FACILITY POLICY FOR UNIVERSITIES REVIEWED FROM THE COST OF COMPLIANCE.

Autori: Juandano, Rahmat Ikhsan Saptono, Prianto Budi

Zdroj: Journal Research of Social Science, Economics & Management; May2025, Vol. 4 Issue 10, p1322-1333, 12p

Predmety: VALUE-added tax, OPERATING costs, COMPARATIVE literature, QUALITY of service, DIRECT costing

Policy‐driven integrated reporting and integrated thinking: A cross‐country analysis.

Autori: Zhao, Xinyu Omran, Mohamed

Zdroj: Business Strategy & the Environment (John Wiley & Sons, Inc); Jan2025, Vol. 34 Issue 1, p1206-1230, 25p

Predmety: ORGANIZATIONAL legitimacy, POWER (Social sciences), RISK aversion, CORPORATE governance, TREATMENT effectiveness, POLICY analysis

THE ISSUE OF "TAX BRACKET CREEP" IN SOUTH AFRICA: POTENTIAL SOLUTIONS.

Autori: Meyer, Carolina

Zdroj: Journal for Juridical Science / Tydskrif vir Regswetenskap; 2025, Vol. 50 Issue 1, p68-93, 26p

Predmety: PROGRESSIVE taxation, PRICE inflation, SOUTH Africans, TAX rebates, GOVERNMENT regulation, FISCAL policy

Geografický termín: SOUTH Africa

Financial statement comparability in the extractive industry.

Autori: Smith, Christelle Venter, Elmar R.

Zdroj: Accounting Research Journal; 2020, Vol. 33 Issue 3, p523-541, 19p

Determinants of Tax Avoidance Intentions in Tourism SMEs: The Mediating Role of Coercive Power, Digital Transformation, and the Moderating Effect of CSR.

Autori: Balaskas, Stefanos Nikolopoulos, Theofanis Koutroumani, Maria a ďalší

Zdroj: Sustainability (2071-1050); Nov2024, Vol. 16 Issue 21, p9322, 30p