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    • An analysis of the classification of advertising cost for tax purposes 

      Diederichs, Amoré (2014)
      Advertising plays a distinct role in economies around the world and, in this regard, diverse countries have been investigated in this study including the BRICS countries. It focused on the classification of advertising ...
    • Social grant recipient spending on sin taxed items 

      Pietersen, Ashley Deon (2014)
      Sin taxes have increased significantly during the past three years. There have been different opinions regarding the levying of sin taxes: in relation to whether it helps the government to raise revenue or reduces the ...