An evaluation of book-tax differences of South African firms

Dados Bibliográficos

ID22189339
AutoresDaniel Petrus Schutte (North-West University), Pieter Van der Zwan (0000-0001-6385-0561, North-West University)
Ano2024
Volume8
Fascículo8
Páginas5201
Data de publicação2024-08-12
Peer ReviewedSim
Open AccessSim
TipoARTICLE
PeriódicoJournal of Infrastructure Policy and Development (JOURNAL)
Identificadores do periódicoISSN: 2572-7923 • E-ISSN: 2572-7931
EditoraEnPress Publisher (PUBLISHER)
DOI10.24294/jipd.v8i8.5201
OpenAlexW4401518513
IdiomaEN
Citações recebidas1
Referências citadas11

This paper evaluates the permanent and temporary differences between accounting profits and taxable income of South African companies using the data in the SARS-NT panel. It contributes to the establishment of a body of knowledge about book-tax differences of South African companies. Unlike previous research conducted on this topic in other countries, the characteristics of the whole population of South African companies are considered. The results describe the book-tax differences and evaluate the nature and trends in the creation or reversal of temporary differences in South Africa. Significant amounts of book-tax differences were merely described as ‘Other’ in the information that taxpayers submitted to the SARS, which hampers a user’s ability to interpret or use this information sensibly. We further observed that the SARS-NT panel did not contain sufficient information to describe book-tax differences and trends therein by industry. These findings suggest that these are areas to consider to improve the design of tax returns and the development of the SARS-NT panel that will benefit future research

Business · Economics · Corporate Taxation and Avoidance · Taxation and Compliance Studies