The presumption of gult created by Section 235(2) of the Tax Administration Act: a constitutional and comparative perspective
This research examined the legal nature of the presumption of guilt created by section 235(2) of the South African Tax Admiration Act and considered whether or not its practical application violates the taxpayer’s fundamental right contained in section 35(3) of the Constitution, which gives every ac...
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| Format: | Others |
| Language: | English |
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Rhodes University
2014
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| Online Access: | http://hdl.handle.net/10962/d1012979 |