Articles

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

Published in: South African Journal of Accounting Research
Volume 39 , issue 3 : Entrepreneurship and Africa’s Cultural Context , 2024 , pages: 266–285
DOI: 10.1080/10291954.2024.2340437
Author(s): Wilna Beukes Stellenbosch University, South Africa, Andrea van der Merwe Stellenbosch University, South Africa,
Keywords: share issue costs, input tax, broad taxation principles, neutrality, effectiveness, fairness,
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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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