Fairness and efficacy of the penalty provisions in the Tax Administration Act 28 of 2011
The purpose of this treatise was to examine the fairness and efficacy of the penalty provisions in the Tax Administration Act (the Act). An integrative literature review research method was used. The study commenced with a review of the local and international literature on tax compliance and the fa...
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| Format: | Others |
| Language: | English |
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Nelson Mandela Metropolitan University
2016
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| Online Access: | http://hdl.handle.net/10948/12426 |