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

IF 1.1 Q3 BUSINESS, FINANCE South African Journal of Accounting Research Pub Date : 2024-05-10 DOI:10.1080/10291954.2024.2340437

Wilna Beukes, Andrea van der Merwe

引用次数: 0

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, efficienc...

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广义税收原则下股票发行成本进项税的可抵扣性

目的：本文的目的是，考虑到税收的中性、效率和公平原则，确定股票发行成本所产生的进项税是否应予以扣除。

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South African Journal of Accounting Research BUSINESS, FINANCE-

CiteScore

2.90

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0.00%

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