A survey of the perceptions of previously disadvantaged South Africans on taxation

Critical Perspectives on Accounting

Volumn 16, Issue 3, 2005, Pages 249-275

  Oberholzer, R ^a  

^a UNIVERSITY OF PRETORIA   (South Africa)

Author keywords

Perceptions on taxation; Previously disadvantaged South Africans; Unemployment

Indexed keywords

EID: 12144251302     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1045-2354(03)00060-1     Document Type: Article

References (64)

1. African History. Apartheid legislation in South Africa [Online]. (Available: Http://www.africanhistory.about.com/library/bl/blsalaws.htm
2. Arendse JA, Jordaan K, Kolitz MA, Stein ML. Silke: South African income tax. Durban: Butterworths; 2001.
3. Beinart W, Dubow S. Segregation and apartheid in twentieth century South Africa. London: Routledge; 1995.
4. Boggs C. Gramsci's marxism. London: Pluto Press; 1976
5. Branes B. Urban health and development bulletin/MRC in association with World Health Organisation Collaborating Centre for Urban Health: Vol. 4. Towards the integration of environment and health concerns. Tygerberg: University of Witwatersrand, Greater Johannesburg Transitional Metropolitan Council; 1998
6. Broodryk J. Managing the ubuntu way: Four tests of a cow. Manage Today 1998 14 (3)
7. Burger A. Ubuntu: Cradles of peace and development. Pretoria: Kagiso Publishers; 1996.
8. Callinicos A. South Africa after apartheid. London: International Socialism; 1996
9. Callinicos A. Social theory: A historical introduction. Cambridge, UK: Polity Press; 1999
10. Carr D. Sociology 101: Education social inequality. Rutgers: The State University of Jersey; 2002 [Online]. Available: http://www.rci.rutgers.edu/~carrds/outline1015.doc
11. Catchpowle L. Cooper C. No escaping the financial: The economic referent in South Africa Crit. Perspect. Accounting 10 1999 711-746
12. Congress of South African Trade Unions (COSATU); 1997 [Online]. (Available: Http://www.COSATU.org.za
13. Dempster C. Guns, gangs and culture of violence. BBC News, UK; 2002 [Online]. Available: Http://www.news.bbc.co.uk/1/hi/world/ africa/1919382.stm
14. Department of Finance National Treasury. Budget Review. Pretoria: Government printer; 2001
15. Department of Finance. Taxation laws amendment Bill 2001, vol. B17. Pretoria: Creda Communications; 2001
16. Department of Labour. Employment Equity Act, 55 of 1998; 1998 [Online]. (Available: Http://www.labour.gov.za/docs/legislation/ eea/forms/eea3-eng.html
17. Department of Provincial Affairs and Constitutional Development. White Paper on local government; 1998 [Online]. (Available: http://www.local.gov.za/DCD/policydocs/whitepaper/wpo.htm
18. De Koker AP Urquhart GA. Income tax in South Africa, vol. 1. Durban: Butterworths; 1995.
19. Encyclopedia Britannica London. Encyclopedia Britannica, vol. 21 1961.
20. Eskom; 2002 [Online]. (Available: http://www.eskom.c...formation/factsheets/gf5017_content.html
21. Gibson JW Hodgetts RM. Organizational communication: A managerial perspective. 2nd ed. New York: HarperCollins Publishers; 1991
22. Gomono J. COSATU President 1997. Address to the Second NEDLAC summit on behalf of COSATU, Nactu and Fedusa; 1997 [Online]. (Available: Http://www.COSATU.org.za/speeches/1997/sp970524.html
23. Government Gazette, vol. 433, 20 July 2001, No. 22484. Pretoria: Government Printer; 2001
24. Growth, Employment and Redistribution - a macroeconomic strategy; 1996 [Online]. Available: Http://www.polity.org.za.html/govdocs/ policy/growth.html
25. Hawkins DI Best, Coney KA. Consumer behavior building marketing strategy. 7th ed. New York, USA: McGraw-Hill; 1998
26. Herbst J. Populist demands and government resources in the new South Africa J. Commonwealth Comp. Polit. 1994 32 2 147-165
27. Huxham K Haupt P. Notes on income tax. Roggebaai: Hedron Tax Consulting and Publishing; 2001
28. Integrated Regional Information Networks (IRIN). South Africa: township gets major facelift; 2002 [Online]. (Available: http://www.irinnews.org/report.asp?ReportID=27750
29. Kiyosaki RT Lechter SL. Rich dad, poor dad. New York: Warner Books; 2000
30. Khan F. South Africa: IGoli 2002-is the future private? Green Left Weekly Magazine 2000 August 9;(415) [Online]. (Available: http://www.greenleft.org.au/back/2000/415/415p.20.htm
31. Knight R. South Africa: Economic policy and development; 2001 [Online]. (Available: Http://www.richardknight.homestead.com/files/ sisaeconomy.htm
32. Mallaby S. After apartheid: The future of South Africa. New York: Times Books; 1992
33. Marketing and Communication Directorate City Council of Pretoria. New resident's manual. Pretoria: Ad Uppe Public Relations; 2000
34. Martin B. A plan for legalised mugging. Mail and Guardian; 1996 Jan 12 [Online]. (Available: Http://www.archive.mg.co.za/nxt/gateway.dll
35. Matlou, 2000. Johannesburg show down over job cuts. Weekly Mail and Guardian; 2000 Jan 21 [Online]. (Available: http://www.archive.mg.co.za/nxt/gateway.dll
36. Mbeki T. Umrabulo: Let's talk politics n. 5, ANC Political Educational magazine. Marshalltown: Department of Political Education and Training; 1998 [Online]. (Available: http://www.anc.org.za/ancdocs/history/mbeki/1998/sp980702.html
37. Mbigi L Maree J. Ubuntu: The spirit of African Transformation Management. Knowledge Resources; 1995
38. Meredith M. In the name of apartheid: South Africa in the postwar period. New York: Harper and Row; 1998.
39. Mohr PJ, Van der Merwe C, Botha ZC, Inggs EJ. Die Praktiese Gids tot Suid-Afrikaanse Ekonomiese Aanwysers. Isando: Lexicon; 1988.
40. Moody K. Workers in a lean world: Unions in the international economy. London/New York: Verso; 1997
41. Murray MJ. The revolution deferred. USA: Verso; 1994
42. Omond R. The apartheid handbook. 2nd ed. New York: Penguin Books; 1986.
43. Rensburg R. Communication management. Pretoria: Department of Marketing and Communication Management, University of Pretoria; 2001
44. Republic of South Africa. Budget Review Act (Act 18 of 2001 augmented by way of Government Gazette No. 22484, dated 20 July 2001, Republic of South Africa); 2001
45. Smit JH Deacon M Schutte A. Ubuntu in a Christian perspective. Potchefstroom: Potchefstroom University; 1999
46. South African Constitution; 1996 [Online]. (Available: http://www.oefre.unibe.ch/law/icl/sf00000_.html
47. Stack EM Cronje M Hamel EH. The taxation of individuals and companies. 13th ed. Durban: Butterworths; 2000
48. Statistics South Africa. October household survey. Statistical Release P0317. Pretoria: Statistics South Africa; 1998
49. Statistics South Africa. Labour force survey. Statistical Release P0210. Statsistics South Africa Library Cataloguing-in-Publication (CIP) Data; 2001
50. Sunday Times; 2002 Oct 20 [Online]. (Available: http://www.suntimes.co.za/2002/10/20/business/news/news13.asp
51. Suttner R. The freedom charter: The people's charter in the nineteen-eighties. Cape Town: UCT; 1984
52. Swilling M. Creative vision for local government. Mail and guardian; 1998 March 13-19 [Online]. (Available: http://www.local.gov.za/DCD/policydocs/whitepaper/wopinion.html
53. Telkom; 2002 [Online]. (Available: Http://www.telkomshareoffer.co.za/ main_aboutthe.htm
54. The Oxford Illustrated Dictionary. 2nd ed. Oxford: Oxford University Press; 1975
55. Thornhill C. Die begroting in die openbare finansiële administrasie. Pretoria: JL Van Schaik; 1984
56. Trans African Concessions, Project Outlines, Tenders and Contracts. Definitions and interpretations. Softnet internet services; 1997-2000 [Online]. (Available: Http://www.tracn4.co.za/Tender%20Definitions.htm
57. Trenholm S Jensen A. 2000. Interpersonal communication. 4th ed. Belmont, CA: Wadsworth Publishing Company.
58. Uhlig M. Apartheid in crisis. New York: Vintage books; 1986
59. Van den Berg S, Bhorat H. 1999. The present as a legacy of the past: The labour market, inequality and poverty in South Africa; 1999 [Online]. (Available: Http://www.uct.ac.za/depts/dpru/wp29.pdf http://www.uct.ac.za/depts/dpru/wp29.pdf
60. Van der Merwe SJ Viviers W. Inleiding tot Makro- en Mikro ekonomie. Potchefstroom: PU vir CHO; 1991
61. Verderber RF. Communicate. 6th ed. Belmonmele CA: Wadsworth Publishing Company; 1990.
62. Vorster DD Coetsee D. Inkomstebelasting in Suid-Afrika. Durban: Butterworths; 1991
63. Websters Comprehensive dictionary. International ed. London: Pioneer House; 1998
64. Moseneke v Master of the High Court. 2001(2) SA 18 (CC-Constitutional Court);