Personal profile
Research Interests
Tax Education and Tax Governance.
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
-
SDG 1 No Poverty -
SDG 17 Partnerships for the Goals
Fingerprint
Dive into the research topics where Michelle Van Heerden is active. These topic labels come from the works of this person. Together they form a unique fingerprint.
- 1 Similar Profiles
Collaborations and top research areas from the last five years
Recent external collaboration on country/territory level. Dive into details by clicking on the dots or
-
Deemed output tax on indemnity payments related to zero-rated insurance contracts: A question of certainty and fairness in the industry
Badenhorst, G., Hassan, M. E. & van Heerden, M., 2026, (Accepted/In press) In: South African Journal of Accounting Research.Research output: Contribution to journal › Article › peer-review
-
An Interdisciplinary Study: Deferred Tax Implications of Lay-By Agreements for Financial Planning and Decision Making
Mohammadali Haji, A., Hassan, M., van Heerden, M. & van Wyk, M., May 2025, In: Journal of Risk and Financial Management. 18, 5, 273.Research output: Contribution to journal › Article › peer-review
Open Access -
Interaction between Fringe Benefits Values and VAT
van Heerden, M. & Viviers, H. A., 2024, Towards Digitally Transforming Accounting and Business Processes - Proceedings of the International Conference of Accounting and Business iCAB, Johannesburg 2023. Moloi, T. & George, B. (eds.). Springer Nature, p. 713-730 18 p. (Springer Proceedings in Business and Economics).Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review
-
Section 24 Amendment Introduces Additional Uncertainty in Interpretation, Enforcement and Tax Compliance
Hassan, M. & Van Heerden, M., 2024, Towards Digitally Transforming Accounting and Business Processes - Proceedings of the International Conference of Accounting and Business iCAB, Johannesburg 2023. Moloi, T. & George, B. (eds.). Springer Nature, p. 305-320 16 p. (Springer Proceedings in Business and Economics).Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review
1 Citation (Scopus) -
Donations tax implications of BEE transactions: More than meets the eye?
Hassan, M. & van Heerden, M., 1 Sept 2020, In: South African Journal of Accounting Research. 34, 3, p. 236-253 18 p.Research output: Contribution to journal › Article › peer-review
2 Citations (Scopus)