Browsing Economic and Management Sciences by Subject "taxation"
Now showing items 1-2 of 2
-
An analysis of the taxation of the disposal of financial instruments by collective investment schemes in South Africa
(North-West University (South Africa), 2021)Collective investment schemes dispose of financial instruments for a number of reasons. These include the rebalancing of the fund, the obligation to redeem units from investors, index tracking and hedging. Previously, ... -
A critical review of the taxation of the informal sector in Zimbabwe
(North-West University (South Africa), 2021)Taxation is considered a source of stable, predictable and sustainable government revenue, yet taxation of the informal sector continues to be an intractable challenge for developing nations such as Zimbabwe. Tax compliance ...