Record Details

Avoiding tax in South Africa’s retail industry via customer loyalty programs

Journal of Economic & Financial Studies

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Field Value
 
Title Avoiding tax in South Africa’s retail industry via customer loyalty programs
 
Creator Odendaal, Karen
Pidduck, Teresa Calvert
 
Subject —
Customer loyalty program; Leakage; Revenue reform; Tax base.
H26; H27; H62.
 
Description The Medium Term Budget Policy Statement presented by the South African Minister of Finance in late 2013, highlighted that government expenditure substantially exceeded revenues collected. In investigating the possible broadening of the South African tax base as well as improving revenue administration, there is evidence of a gap in the taxation of customer loyalty programmes within many industries. The problem is that customer loyalty award credits are currently not being taxed by the revenue authority in South Africa. This study uses a multiple instrumental case study design to identify the tax leakages resulting from inadequate revenue administration within the South African retail industry’s use of customer loyalty programmes. The study has found that the loss to the fiscus in the non-taxing of customer loyalty award credits is substantial.
 
Publisher LAR Center Press
 
Contributor —
 
Date 2014-10-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journalofeconomics.org/index.php/site/article/view/142
10.18533/jefs.v2i05.142
 
Source Journal of Economic & Financial Studies; Vol 2, No 05 (2014): October; 06-16
2379-9471
2379-9463
 
Language eng
 
Relation http://journalofeconomics.org/index.php/site/article/view/142/243
 
Rights Copyright (c) 2015 Karen Odendaal, Teresa Calvert Pidduck
http://creativecommons.org/licenses/by-nc/4.0