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Article
Publication date: 7 January 2019

Paul Nkoane

The purpose of this paper is to enlighten the reader about the development in tax law. Moreover, the author intends to show that other measures could be implemented to…

Abstract

Purpose

The purpose of this paper is to enlighten the reader about the development in tax law. Moreover, the author intends to show that other measures could be implemented to supplement the existing machinery.

Design/methodology/approach

The paper explores the duty vested in the courts to probe the merits of transactions meant to evade or avoid the burden of tax. So much of the text is based on case law. The methodology is based on literature research rather interpersonal research.

Findings

The paper highlights that the current tax machinery has solved a number of tax issues. However, the machinery has not addressed the problem of fraud committed in the banking sector. The paper therefore recommends solutions to this problem.

Research limitations/implications

The paper was formulated before the current tax laws where implemented. The current law contains the solution this study advanced. In a sense, this study examines the impact of the current law and the duty of the court to probe the merits of impeachable transactions.

Practical implications

The study would give the legislature food for thought and would also guide the courts with matters of tax fraud.

Originality/value

Though the original recommendations form part of the current statute, this study is still immensely original in delivery and thought. It provide not only an original influence on the court but also the legislature with original solution to the existing problem.

Details

Journal of Financial Crime, vol. 26 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

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Book part
Publication date: 12 September 2017

Margaret Arblaster

The concept of light-handed regulation, including light-handed approaches to the regulation of airport services, is discussed. The rationale for the economic regulation of…

Abstract

The concept of light-handed regulation, including light-handed approaches to the regulation of airport services, is discussed. The rationale for the economic regulation of airport services and the traditional approaches used for economic regulation of airport charges are summarized. The evolution of international practice of light-handed regulation is outlined, including the experience with minimal regulation across monopoly industries in New Zealand and the acceptance of “negotiated settlements” in utility industries in North America. General reasons for moving to light-handed regulation of airports include the disadvantages of the price cap approach in practice and the benefits of facilitating greater negotiation between airports and users. Comparisons are made between alternative approaches to light-handed regulation of airport services, including price and quality of service monitoring, information disclosure regulation and negotiate-arbitrate regulation, approaches that have been applied to airport services in Australia and New Zealand. The role and nature of the incentives under each approach are discussed. The chapter concludes that whether light-handed regulation provides a suitable alternative approach to direct regulation depends on the market circumstances and the design characteristics of the light-handed approach.

Details

The Economics of Airport Operations
Type: Book
ISBN: 978-1-78714-497-2

Keywords

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Book part
Publication date: 7 December 2017

Kamilla Swart

Abstract

Details

Sport Business in Leading Economies
Type: Book
ISBN: 978-1-78743-564-3

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Article
Publication date: 2 May 2017

Thomas E. Dearden

This paper aims to update our understanding of the public’s opinion of white-collar crime and explains perceptions of white-collar crime using self-interest, political…

Abstract

Purpose

This paper aims to update our understanding of the public’s opinion of white-collar crime and explains perceptions of white-collar crime using self-interest, political affiliation and in-group/out-group characteristics.

Design/methodology/approach

A state-wide phone survey of adults in North Carolina was conducted, and 421 adults responded. They provided their views of white-collar crime, the need for government intervention and whether they were more concerned about white-collar crime in the public or private sector.

Findings

In the survey, 74 per cent of the responders agreed or strongly agreed that white-collar crime is one of the leading problems in this decade, and 74 per cent of the responders suggested that it is not being adequately addressed by our legislators. Evidence suggests that individuals who are conservative, have high confidence in their economic circumstances or are demographically similar to stereotypical white-collar criminals perceive white-collar crime to be less of a problem than individuals without these characteristics.

Originality/value

This study shows that perceptions of the dangers of white-collar crime have increased since its inception. Additionally, this study extends our understanding about why certain demographics are more likely to care (and why high-ranking politicians are less likely to care) about white-collar crime.

Details

Journal of Financial Crime, vol. 24 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

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