AS
Publications
- A South African perspective on value-added tax on international mobile telecommunication services
- Tax transparency reporting by the Top 50 JSE-listed firms
- A Comparative Analysis of the Design of Special Economic Zones: The Case of South Africa, Malaysia and Indonesia
- VAT lottery incentives: An opportunity for South Africa?
- Addressing VAT fraud in developing countries: The tax policy-administration symbiosis
- Developing place of activity rules for the South African value-added tax: A comparative research approach
- The Effect of Changes in the Value-added Tax Rate on Tax Compliance Behaviour of Small Businesses in South Africa: A Field Experiment
- To register or not to register for value-added tax? How tax rate changes can influence the decisions of small businesses in South Africa