Teresa Pidduck

University of Pretoria

Elandspoort 357-Jr

Pretoria, 0002

South Africa

SCHOLARLY PAPERS

10

DOWNLOADS

320

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (10)

1.

The International Tax Environment and Simplification of South African Tax Legislation: A Double-Edged Sword

Number of pages: 51 Posted: 05 Nov 2018
Jinyan Li and Teresa Pidduck
York University - Osgoode Hall Law School and University of Pretoria
Downloads 121 (297,550)

Abstract:

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Tax law, tax legislation, international tax law, South Africa, tax problems, taxpayers

2.

Tax Research Methodology for Untested Legislation: An Exemplar for the Tax Scholar

Teresa M. Pidduck (2019) Tax research methodology for untested legislation: An exemplar for the tax scholar, South African Journal of Accounting Research, 33:3, 205-219, DOI: 10.1080/10291954.2019.1662212
Number of pages: 31 Posted: 04 May 2020
Teresa Pidduck
University of Pretoria
Downloads 59 (457,603)

Abstract:

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methodology, tax, qualitative, reform-oriented, doctrinal

3.

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

Journal of Economic & Financial Studies, 02(05), 06-16 (October, 2014)
Number of pages: 11 Posted: 22 Aug 2017
Karen Odendaal and Teresa Pidduck
Monash South Africa - Department of Accountancy Studies and University of Pretoria
Downloads 36 (558,925)
Citation 1

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Customer Loyalty, Avoidance, Tax, Retail

4.

Customer Loyalty Programmes: The Loss to the Fiscus in South Africa

International Business & Economics Research Journal – (December 2013) Volume 12, Number 12
Number of pages: 14 Posted: 22 Aug 2017
Teresa Pidduck and Karen Odendaal
University of Pretoria and Monash South Africa - Department of Accountancy Studies
Downloads 32 (580,432)
Citation 1

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customer loyalty, avoidance, tax, tax base, award, deduction, income, leakage, revenue administration, revenue reform

5.

The Sasol Oil Case – Would the Present South African GAAR Stand Up to the Rigours of the Court?

Pidduck, T. (2020), "The Sasol Oil case – Would the present South African GAAR stand up to the rigours of the court?", South African Journal of Accounting Research. Vol 34 No. 3. ISSN: 1029-1954 (Print) 2376-3981.
Number of pages: 35 Posted: 07 Apr 2020 Last Revised: 19 Mar 2021
Teresa Pidduck
University of Pretoria
Downloads 22 (644,793)

Abstract:

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tax; avoidance; GAAR; case law; multinational enterprise; cross border

6.

Sobering up in South Africa: The Sin Tax Consequences of a Pandemic

Pidduck, T and Swanepoel, S. (2021), "Sobering up in South Africa: The Sin Tax Consequences of a Pandemic", New Zealand Journal of Taxation Law and Policy. Vol. 27. No. 4. pp. 331-352. ISSN: 1322-4417
Number of pages: 17 Posted: 08 Dec 2021
Teresa Pidduck and Sumarie Swanepoel
University of Pretoria and University of Pretoria - Department of Taxation
Downloads 16 (688,243)

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sin tax, COVID-19, South Africa

7.

Perceptions of online self- and peer-assessment: accounting students in a large undergraduate cohort

Pidduck, T.M. and Bauer, N. (2021), "Perceptions of online self- and peer-assessment: accounting students in a large undergraduate cohort", Journal of Applied Research in Higher Education, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JARHE-03-2021-0120
Number of pages: 32 Posted: 10 Sep 2021
Teresa Pidduck and Nadia Bauer
University of Pretoria and University of Pretoria - Department of Taxation
Downloads 13 (711,538)

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self-assessment, peer-assessment, perceptions, online, higher education

8.

Progressive Tax: A Proposal for Customer Loyalty Programmes

Pacific Accounting Review, Vol. 31, No. 4, 2019
Number of pages: 18 Posted: 16 Jul 2020
University of Pretoria, Monash South Africa, Monash South Africa and Monash South Africa
Downloads 11 (727,354)

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IFRS, Progressive Tax, Customer Loyalty Programmes, Income Tax, Tax Leakage, Revenue Administration

9.

To Tax or not To Tax? Questioning Customer Loyalty Programmes

Swanepoel. S., Pidduck. T., (2020). To Tax or not To Tax? Questioning Customer Loyalty Programmes. SA Mercantile Law Journal. 32(1). 75-98.
Number of pages: 24 Posted: 09 Mar 2021
Sumarie Swanepoel and Teresa Pidduck
University of Pretoria - Department of Taxation and University of Pretoria
Downloads 10 (735,266)

Abstract:

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tax, customer loyalty programmes, legislation, law

10.

GAARs in Australia and South Africa: Mutual Lessons

Journal of the Australasian Tax Teachers Association, Vol. 7, No. 1 (2012)
Posted: 23 Aug 2017
Teresa Pidduck and Justin Dabner
University of Pretoria and Tax Re-Solutions

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tax, avoidance, GAAR