Browsing by Subject "General deduction formula"
Now showing items 1-2 of 2
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An analysis of the taxability of illegal activities in South Africa
(2015)The South African Income Tax Act (58 of 1962) does not specifically deal with the tax treatment of receipts resulting from illegal activities. Expenditure resulting from illegal activities is also only partly dealt with ... -
The tax deductibility of corporate social responsibility expenditure
(North-West University (South Africa) , Potchefstroom Campus, 2015)As a developing country, the South African government struggles to single-handedly carry the financial burden to care for the needs of the public. There is also a need for socio-economic development in order to improve the ...