Faculty of Economic and Management Sciences
School of Financial Sciences
Department of Taxation
Taxation - Research Output
Research articles in refereed specialist journals:
Oberholzer R, Beer J: 2006. A critical analysis of the concept of an independent contractor in South Africa. De Jure, 39 (3), pp 664-678.
Oberholzer R, Nel M: 2006. The road to an improved tax curriculum in South African schools. Education as Change, 10 (1) / Jun, pp 105-120.
Venter ER, Stiglingh M: 2006. Applying the probability recognition criterion to recognise a deferred tax asset for unused 'secondary tax on companies' credits. Meditari: Accountancy Research, 14 (2).
Venter ER, Stiglingh M: 2006. Recognising an STC liability versus recognising a deferred tax asset for unused STC credits according to the IASB framework: A comparison. Meditari: Accountancy Research, 14 (1), pp 103-120.
de Swardt RD, Oberholzer R: 2006. Digitised products: How compliant is South African value-added tax?. Meditari: Accountancy Research, 14 (1), pp 15-28.
Venter ER, Stiglingh M: 2006. The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards. SA Journal of Accounting Research, 20 (1), pp 83-118.
Oberholzer R: 2006. The hand that rocks the cradle. Tax Justice Focus, 2 (3), Tax Justice Network International Secretariat Ltd, pp 8-9.
Oberholzer R, Stiglingh M: 2006. Travel allowance or company vehicle. Tax Planning - Corporate and Personal, 20 (4), pp 86-88.
Oberholzer R, Stiglingh M: 2006. Vehicle benefits. Tax Planning - Corporate and Personal, 20 (3), pp 57-59.
Oberholzer R, Smulders SA: 2006. Is SARS really empowering small business? Effectiveness of Section 12E - Part 2. The Accountant, / June, pp 6-9.
Oberholzer R, Stiglingh M: 2006. Are Travel allowances beneficial if compared with company cars?. The Accountant, / July, pp 20-22.
Oberholzer R, Smulders SA: 2006. Is SARS really empowering small business? - Part I. The Accountant, / May, pp 8-12.
Papers in refereed, published conference proceedings:
Steyn TL, Stiglingh M, Liebenberg PF: 2006. A critical analysis of Section 20A: Ring-Fencing of assessed losses of certain trades. In Conference of the South African Accounting Association (SAAA), SAAA, p. CD.
Stiglingh M, Burger PC, de Swardt RD: 2006. The tax deductibility of share-based payments made as consideration for services rendered. In Conference of the South African Accounting Association (SAAA), SAAA, p. CD.
Nieuwoudt MJ, Stark K: 2006. Is the granting of an interest-free loan for tax planning purposes under threat?. In Conference of the South African Accounting Association (SAAA), SAAA, p. CD.
Beer J, Oberholzer R: 2006. Critical analysis of the concept of an independent contractor in South Africa. In Conference of the South African Accounting Association (SAAA), SAAA, p. CD.
Stiglingh M, Venter ER: 2006. The recognition of a deferred tax asset for unused STC credits in terms of International Financial Reporting Standards - Is the consensus in AC 501 correct?. In Conference of the South African Accounting Association (SAAA), SAAA, p. CD.
Meyer C, Stiglingh M, Venter ER: 2006. The extent of compliance with IFRS income tax disclosure requirements in financial statements of companies in SA. In Emerging Issues in International Accounting & Business Conference 2006, Universita degli Studi di Padova, pp 620-645.
Venter ER, Stiglingh M: 2006. The probability recognition criterion in relation to the recognition of the income tax consequences of dividends and deferred tax assets for unused STC credits. In Emerging Issues in International Accounting & Business Conference 2006, Universita degli Studi di Padova, pp 978-989.
Meyer C, Stiglingh M, Venter ER: 2006. The extent of compliance with income tax presentation and disclosure requirements in the financial statements of companies in South Africa. In Global Business & Economics Anthology, Volume II, Business & Economics Society International, pp 83--95.
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