Research 2005

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Faculty of Economic and Management Sciences
School of Financial Sciences
Department of Taxation

Oberholzer, R

MCom(Belasting) - Senior Lecturer

Contact Details

Research Interests

Research Output

Contact Details:

Telephone number: 420 4590
Fax number: 086 631 7411
E-mail address: ruanda.oberholzer@up.ac.za

Research Interests:

Taxation

Research Output:

Research articles in refereed specialist journals:

Oberholzer R: 2005. A survey of the perceptions of previously disadvantaged South Africans on taxation. Critical Perspectives on Accounting, In 'n Studentebenadering tot Inkomstebelasting - Natuurlike Persone, 16 (3) / Apr, LexisNexis - Butterworths, Durban, pp 249-275.

Ferreira PH, Oberholzer R: 2005. VAT treatment of fringe benefits - The acquisition of an asset at less than the actual value - is it what SARS intended it to be?. The Accountant, / Oct, LexisNexis Butterworths, pp 9-14.

 

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