{"title":"广义税收原则下股票发行成本进项税的可抵扣性","authors":"Wilna Beukes, Andrea van der Merwe","doi":"10.1080/10291954.2024.2340437","DOIUrl":null,"url":null,"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...","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"29 1","pages":""},"PeriodicalIF":1.1000,"publicationDate":"2024-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Deductibility of input tax on share issue costs in the context of the broad taxation principles\",\"authors\":\"Wilna Beukes, Andrea van der Merwe\",\"doi\":\"10.1080/10291954.2024.2340437\",\"DOIUrl\":null,\"url\":null,\"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...\",\"PeriodicalId\":43731,\"journal\":{\"name\":\"South African Journal of Accounting Research\",\"volume\":\"29 1\",\"pages\":\"\"},\"PeriodicalIF\":1.1000,\"publicationDate\":\"2024-05-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"South African Journal of Accounting Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/10291954.2024.2340437\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"South African Journal of Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/10291954.2024.2340437","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Deductibility of input tax on share issue costs in the context of the broad taxation principles
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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