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A critical analysis of the development of tax avoidance in South AfricaMasehela, Kgabo January 2011 (has links)
A research report submitted to the Faculty of Commerce, Law and Management,
University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements
for the degree of Master of Commerce (specialising in Taxation) / Tax avoidance is the legal utilisation of the tax regime to one's own advantage, to
reduce the amount of tax that is payable by means that are within the law. Tax evasion
entails taxpayers deliberately misrepresenting or concealing the true state of their affairs
to the tax authorities in order to reduce their tax liability, and includes, in particular,
dishonest tax reporting (such as declaring less income, profits or gains than actually
earned; or overstating the deductions). The revised general anti-avoidance measures
were introduced in the Income Tax Act 58 of 1962 ('the Act') on 2 November 2006 in
the form of section 80A to 80L, in order to replace the complicated and confusing as
well as ineffective anti-avoidance measures contained in section 103(1). / AC 2018
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The Use of Gabapentinoids for Pain in the Ongoing US Opioid Epidemic: A Study Using Real-World DataZhao, Danni 19 January 2022 (has links)
Background Gabapentinoids (gabapentin and pregabalin), a class of FDA-approved antiepileptic medications with expanded indications for certain neuropathic pain conditions, have been prescribed off-label for almost all types of pain in the US opioid epidemic.
Methods We used IBM® MarketScan® Research Databases (2015-2018) and collected primary data. In Aim 1, we described the geographic variation in gabapentinoids and opioids for pain by US state and metropolitan statistical area (MSA). In Aim 2, we implemented a controlled multiple baseline interrupted time series analysis and assessed the impact of including gabapentin in states’ prescription drug monitoring programs (PDMP) and listing gabapentin as a Schedule V controlled substance. In Aim 3, we developed an algorithm to identify potential gabapentin misuse and/or abuse in administrative claims data.
Results The pattern of the geographic variation in gabapentinoids was similar to that of opioids across states and MSAs. Including gabapentin in PDMPs and Schedule V controlled ABSTRACT viii substance classification were effective in curbing the growth of gabapentin use and reducing opioid-related adverse events. Our algorithm identified approximately one in six patients with gabapentin use as having potentially misused and/or abused gabapentin. Multiple comorbidities and drug use were associated with gabapentin misuse and/or abuse.
Conclusions Gabapentinoids may have been widely used as alternative or adjuvant analgesics to opioids for pain across the US. Policy makers should consider including gabapentin in proactive PDMPs and scheduling of gabapentin. Monitoring requirements and individualized safety measures should be put in place for patients who potentially misuse and/or abuse gabapentin.
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