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"Carpenter, Riley"
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Black tax: An international exploratory study in the South African context
Orientation South Africa is a country where the vast majority of residents experience inequality, poverty and deprivation on a daily basis. For many black South Africans, their experience includes the expectation to financially support extended family. Research purpose This 'black tax' provides the government with an opportunity to redistribute wealth through taxation provisions. The study's purpose is to consider whether South African taxation legislation currently provides for black tax and if not, to provide suggested improvements. Motivation for the study Whilst South Africa already has a social grant system in place, there is a need to account for varying levels of taxpayer responsibility and to encourage less dependence on the government. Research approach/design and method Using a doctrinal research methodology, the authors collated relevant legislation and judicial precedents applied in South Africa with respect to supporting extended family and compared these to the taxation systems in the United States of America (USA), Brazil and Nigeria. Main findings The findings indicate that the current South African taxation legislation does not provide for supporting extended family, including black tax, and the US dependent exemption or rebate is a potential option for consideration in South Africa. Practical/managerial implications Taxpayers should encourage the South African government to develop a discussion document to encourage wider discourse. Contribution/value-add The study makes an important contribution to the debate on changing taxation legislation to ensure income and wealth redistribution.
Journal Article
The relationship between student debt and academic performance at the University of Cape Town, South Africa
Student debt's impact on academic performance remains under-researched, particularly in South Africa. This study investigates the correlation between student debt and GPA among undergraduates at the University of Cape Town (UCT), South Africa from 2021-2023. Employing a cross-sectional correlation-based design, debt balances and GPAs for 13,580 students were analysed. A weak, negative correlation was observed between total student debt and GPA, suggesting higher debt is associated with lower academic performance. However, a strong negative correlation emerged within a specific overpayment band, indicating a potential link between substantial overpayments and improved GPA. These findings highlight the complex relationship between student debt and academic performance. Further research incorporating demographic and socioeconomic factors is crucial to fully understand these dynamics.
Journal Article
The effectiveness of tax incentives for small and medium sized entities in South Africa: An analysis of section 12E and Interpretation Note 9
Small and medium sized entities (SMEs) supposedly provide job creation, economic growth and poverty reduction, and tax incentives aimed at this sector should lead to inclusive economic growth. Section 12E of the South African Income Tax Act No. 58 of 1962 (the Act) offers accelerated depreciation allowances to SMEs. However, this allowance is not meeting its intended purpose. Through a doctrinal research approach, this study interrogated the aim of section 12E, its limited coverage, the definition of small and medium businesses in the Act, and the effectiveness of policies targeting SMEs. The allowance is not adequately targeting the correct small businesses and informal enterprises. Additionally, taxation compliance is a challenge for these businesses, and thus taxation allowances that are intended to support SMEs may be misused or incorrectly applied. This study also found that a refundable compliance rebate may be more equitable and offers a solution to existing compliance issues faced by SMEs.
Journal Article
An examination of the quality of the variable portion of executive directors’ remuneration for large South African listed companies
Through the use of a constructed disclosure index and content analysis of remuneration reports, this study examines the quality of the disclosures of the variable portion of executive directors’ remuneration of the top 40 companies listed on the Johannesburg Stock Exchange (JSE) by market capitalisation. The study attempts to determine both the quality of the disclosures provided by companies and where disclosures are lacking sufficient detail and could be improved, as well as examine the extent to which companies are linking variable remuneration with key performance indicators (KPIs). The findings show the quality of disclosure is superior for companies which have their primary listing on the London Stock Exchange, whereas there is a wide variation of disclosure quality of companies with their primary listing on the JSE and not all companies are clearly disclosing the link between remuneration and KPIs. There is therefore a need to better link KPIs, the determination of variable remuneration, and the companies’ strategies.
Journal Article
The relationship between the National Senior Certificate and the National Benchmark Test for accounting students at a South African university
The South African accounting profession needs racial transformation. Consequently, students pursuing the chartered accountant (South Africa) (CA(SA)) designation, especially at-risk Black students, require adequate support. To be successful, the support must be driven by factors influencing students’ academic performance. As prior academic performance is one such factor, this study examines the relationship between the National Senior Certificate (NSC) exams and the National Benchmark Test (NBT) for students enrolled in an accounting degree at a South African university. Due to numerous moderate and strong correlations between NSC and NBT results, without multicollinearity, it was concluded that both sets of results should be considered as factors contributing to students’ academic performance. The findings highlight the need for further empirical research on NSC and NBT results as determinants of success for accounting students.
Journal Article
Potential threats for the auditing profession, audit firms and audit processes inherent in using emerging technology
The audit profession currently faces several challenges to improve audit quality and efficiency. In response to these challenges, audit firms have invested considerably in implementing emerging technology. Although technological innovation may improve efficiency and effectiveness of operations, using these technologies creates several threats, which, if not adequately addressed by auditors, may harm audit quality, efficiency, and the professional development of the auditor. This paper performs a qualitative analysis of prior literature regarding the threats created by audit firms implementing emerging technology. These threats include concerns related to the integrity and security of data inputs, the auditor placing too much reliance on technology to the detriment of their professional development and exercise of professional judgement, a shortage of skills, the costs of technology implementation, disruptions to the status quo of the audit profession and auditing standards potentially being outdated. This paper adds value firstly by helping to determine how technology impacts the future of the auditing profession and secondly, by helping firms determine whether to invest in new technologies by providing a comprehensive overview of the threats resulting from such a decision.
Journal Article
Potential determinants of students’ academic success in private tertiary education in South Africa
Racial transformation is essential for the South African accounting profession. Consequently, adequate support is required for students pursuing the chartered accountant (CA(SA)) designation. This study examines determinants of success in private tertiary institutions in South Africa. The variables considered are demographic details (age, gender, and race), prior academic performance, prior tertiary institution, previous attempts, time lapses between undergraduate and postgraduate study, class format selection, use of technology and mentorship. While this study reviews prior work on private higher education, it is also innovative as it extends existing research by considering several variables which have not been investigated before in South Africa. The findings highlight the need for further empirical research on the determinants of success in private tertiary education to better support accounting students.
Journal Article