Presentations

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Click on any the presentations names below to download the presentation.

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Day 1 - 2 August 2023

Keynote speaker - Prof Jim Alm

Presentation session 1

o   A framework for a simpler South African Value-Added Tax Act

Mr ME Hassan (University of Johannesburg)

o   The impact of carbon and sugar tax on the South African economy: A sustainable tax policy perspective

Mr G Nyirenda (University of Limpopo)

o   Are small business owners willing to issue receipts? Supplier acceptance of a tax lottery system

Prof AH Schoeman (University of Pretoria)

Panel 1: Necessity for justice and equity through tax

Presentation session 2

o   Achieving distributive justice through nudging

Dr N Monageng (University of Pretoria)

o   Tax policies in pursuit of human rights

Dr Estrella del Valle Calzada (University of Valencia)

o   Happiness: Philosophy, economy and justice

Prof K Coetzee (North-West University)

o   Hints of Ubuntu: Contextualizing the role of gender equality in taxation in South Africa

Ms S Swanepoel (University of Pretoria)

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Day 2 - 3 August 2023

Panel 3: Barriers to distributive tax justice

Presentation Session 3

o   Impact of distributive tax justice in South African townships

Mr NP Luvhengo (University of Limpopo)

Mr SS Pilane (University of Limpopo)

o   Controversial obstacles to progress towards tax justice

Dr Benjamin Sevilla Bernabeu (University of Valencia)

o   Resolving double non-taxation: Issues regarding the foreign employment income exemption in South Africa

Mrs TA Mulaudzi (University of the Witwatersrand)

o   Craving the crown jewels

Dr Liezel Tredoux (University of South Africa)

Panel 4: Distributive tax justice in international taxation – the North/South divide

 

 

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