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Deemed output tax on indemnity payments related to zero-rated insurance contracts: A question of certainty and fairness in the industry

Gerhard Badenhorst et al.

South African Journal of Accounting Research2026https://doi.org/10.1080/10291954.2026.2621578article
AJG 1ABDC C
Weight
0.50

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https://doi.org/https://doi.org/10.1080/10291954.2026.2621578

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@article{gerhard2026,
  title        = {{Deemed output tax on indemnity payments related to zero-rated insurance contracts: A question of certainty and fairness in the industry}},
  author       = {Gerhard Badenhorst et al.},
  journal      = {South African Journal of Accounting Research},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1080/10291954.2026.2621578},
}

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Deemed output tax on indemnity payments related to zero-rated insurance contracts: A question of certainty and fairness in the industry

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.