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16 eJTR [i] (2018-2019)

handle is hein.journals/ejotaxrs16 and id is 1 raw text is: 



















Voluni   l6, Number  I                                  September  20


CONTENTS




           Editorial
           John Taylor and  Binh Tran-Nam


       2   Interpreting the Australian income tax definition of 'ordinary
           income': ritual incantation or analysis, when examined through
           the  lens of early twentieth century linguistic philosophy?
           Mark  Burton


    37     Value-added tax effort
           Marius  van Oordt


    56     A dispute systems design evaluation of the tax dispute resolution
           system in the United States and possible recommendations from
           Australia
           Melinda  Jone


     87    The effect of professional standards on confirmation bias in tax
           decision-making
           Darius Fatemi, John Hasseldine and Peggy Hite


  113      Tax and human rights - much ado about nothing
           Kalmen  Datt


  139      Confirming the fundamental principles of taxation using
           Interactive Qualitative Analysis
           Hanneke  du Preez and Madeleine  Stiglingh


  175      Developing place of activity rules for the South African value-
           added tax: a comparative research approach
           Erich Bell, Anculien Schoeman and Gerhard  Nienaber

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