May 10, 2024Open Access

Deductibility of input tax on share issue costs in the context of the broad taxation principles

WBWilna BeukesStellenbosch University AMAndrea van der MerweStellenbosch University

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Abstract

Purpose: The purpose of this article is to determine whether input tax on share issue costs incurred should be deductible, in consideration of the broad taxation principles of neutrality, efficiency, flexibility, certainty and simplicity and effectiveness and fairness.

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Beukes et al. (Fri,) studied this question.

synapsesocial.com/papers/68e6ac4eb6db64358762e39b https://doi.org/https://doi.org/10.1080/10291954.2024.2340437

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3Silke: South African income tax 20102009 · 76 citations
4Value-added tax in South Africa1991 · 5 citations
5Administrative and Compliance Costs of Taxation.1990 · 310 citations

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