Avoiding Tax in South Africa's Retail Industry Via Customer Loyalty Programs

Karen Odendaal, Teresa M. Pidduck
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引用次数: 1

Abstract

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.
通过顾客忠诚计划在南非零售业避税
2013年底,南非财政部长提交的中期预算政策声明强调,政府支出大大超过收入。在调查可能扩大南非税基以及改善收入管理的问题时,有证据表明,许多行业的顾客忠诚方案在征税方面存在差距。问题在于,目前南非的税务当局并未对顾客忠诚度奖励积分征税。本研究采用多工具案例研究设计,以确定南非零售业中使用客户忠诚度计划导致的税收管理不足造成的税收泄漏。研究发现,对客户忠诚度奖励积分不征税给财政带来的损失是巨大的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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