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South African Journal of Accounting Research Latest Articles

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Research Article

Deductibility of input tax on share issue costs in the context of the broad taxation principles

Wilna Beukes1 Master’s student, School of Accountancy, Stellenbosch University, South Africa

Andrea van der Merwe2 Senior Lecturer, School of Accountancy, Stellenbosch University, South AfricaCorrespondence[email protected]

Received 22 Dec 2022, Accepted 04 Apr 2024, Published online: 10 May 2024

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https://doi.org/10.1080/10291954.2024.2340437
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